(1) Which enterprises can apply for simple levy, you can see whether your industry can apply for simple levy.

(2) Once the application is changed to simple collection, it can't be changed back within 3 years in theory. Therefore, before applying, it is necessary to fully calculate whether to save taxes under the current situation or simply collect taxes. On the surface, simple collection is tax-saving, but if the company's organizational structure is complex, there will be a large number of input transactions in the future, which is not necessarily the case.

2. Consider making full use of preferential policies for overall planning.

(1) Take advantage of regional preferential tax policies:

At present, China's western development or minority autonomous areas have introduced some preferential tax policies to promote local economic development. It is not only the most tax-saving, but also reasonable and legal to register enterprises in tax preferential areas with tax policies.

(2) the use of industrial preferential policies:

For example, high-tech enterprises and software enterprises. It doesn't matter if you call me nothing. According to the current situation of the enterprise, you can see if there are any applicable tax preferential policies, or if you can meet certain standards after applying, and apply for preferential policies.

3. Consider whether the business model can be changed.

(1) Consider whether it is possible to outsource sporadic businesses that are difficult to obtain investment tickets, so as to obtain compliant investment tickets. First of all, it is cost-effective to calculate the extra cost and tax savings generated by outsourcing.

(2) consider extending the whole business process, setting up a sole proprietorship enterprise in a place with preferential tax, and forming an upstream and downstream industrial chain model. Similarly, calculate the cost and make the most favorable choice for the enterprise.

4. Fully understand which items can be calculated without special invoices.

(1) Special Payment Letter for Customs Import VAT;

(2) invoices for purchasing agricultural products;

(3) Toll invoice;

(4) Tax payment vouchers obtained by accepting taxable services provided by overseas units or individuals.

Extended data

Implement preferential treatment

On April 24th, 20 14, the State Council introduced preferential policies to expand the income tax of small and micro enterprises, and the taxable small and micro enterprises will enjoy preferential policies, from the original 26% to more than 85%. ?

In order to further support the development of small and micro enterprises, the executive meeting of the State Council held in early April decided to expand the scope of enterprise income tax and halve the taxable income from 60,000 yuan to 65,438+10,000 yuan. ?

According to the introduction of the Income Tax Department of State Taxation Administration of The People's Republic of China, in order to implement the preferential tax policies for small and micro enterprises, State Taxation Administration of The People's Republic of China has officially issued an announcement, clarifying that small and micro enterprises will not be approved to enjoy preferential policies, and at the same time clarifying that small and micro enterprises that were previously excluded from the scope of preferential tax policies can also enjoy preferential policies this time. ?

In recent years, preferential tax policies for small and micro enterprises have been intensively introduced, including unifying and raising the threshold of value-added tax and business tax to 20 thousand yuan; The collection rate of small-scale taxpayers of value-added tax has dropped from the previous 6% and 4% to the current 3%; In the process of changing business tax to value-added tax, there are 2.3 million small-scale taxpayers, from paying 5% business tax to paying 3% value-added tax, and the tax burden is reduced by 40%. ?

Bai Jingming, deputy director of the Finance Department of the Ministry of Finance, said that giving tax incentives to small and micro enterprises can create a fairer business environment and boost their confidence in development. A large number of small and micro enterprises can create more employment opportunities, help achieve employment growth and stabilize economic growth.

References:

Baidu encyclopedia-enterprise income tax