Analyze and judge whether the company can meet the preferential income tax policy standards for small and micro enterprises according to tax planning. The preferential policies and standards of income tax for small and micro enterprises include not only the tax payable, but also the requirement that the total assets should not exceed 50 million and the staff should not exceed 300. These two indicators cannot be ignored. Tax planning must be a kind of preparation in advance. If it is too late to regret, it is not a preparation to modify the data by human factors. In practice, in order to enjoy the preferential income tax policy for small and micro enterprises, a company deliberately modified the data to achieve the standard of enjoying the preferential income tax policy for small and micro enterprises under the premise of not complying with the provisions of the policy for small and micro enterprises. Finally, it was investigated and dealt with by the tax bureau according to law.

It is really too late to think of tax planning when the tax payable is calculated. Several key links in tax planning: 1, when the company is established; 2. When the contract is signed; 3. The business process is in progress; 4. When the accounts are settled; 5. Before the annual report is filed, the first three periods are more critical. If it's too late to think about tax planning when it's time to file a tax return, no matter who does it, there's no way, except for exploring! Nowadays, there is only a little trick when filing tax returns-use the tax preferential policies of small and micro enterprises! It is proposed that the taxable amount calculated according to the profit of the account is true, and it will be prepared again when the next year is gradually coming.

The preferential policies for small and micro enterprises are relatively powerful. While enjoying the reduction of the levy rate, they can also experience the preferential treatment of reducing the levy by 25% or 50% to the taxable income. However, in order to experience preferential policies, we must meet several basic conditions. First, we must work in areas that are not restricted or prohibited in China. Secondly, there are three figures: the tax payable does not exceed 3 million yuan, the number of employees does not exceed 300, and the total assets do not exceed 50 million yuan. The taxable income of 3 million here is one of the key necessary conditions. First of all, make it meet the standards of small and micro enterprises, and one of the prerequisites for small and micro enterprises is that the tax payable is within 3 million yuan. Because of these needs, the taxable amount of 3 10/00,000 yuan, then at least100,000 yuan should be spent or cost. And the cost can't enter.

There is no new year's eve, and welfare expenses or other more than 100 thousand yuan can be paid. If it is New Year's Eve, it is necessary to apply other disciplines to complete the adjustment. In short, adjust the profit of financial accounting statements to more than 3 million yuan first. Therefore, the profit of 3 10/00,000 must be prepared, and the tax paid after the preparation is only 250,000 yuan. If there is no preparation, the tax payment must be more than 700,000 yuan, and the difference between the two is nearly 500,000 yuan. Standardization of small and micro enterprises. According to the policy, small and micro enterprises refer to companies that are engaged in non-restricted and prohibited fields in China, and meet the three conditions of tax payable of no more than 3 million yuan, no more than 300 employees and no more than 50 million yuan in total assets this year.