An important condition of tax planning is to invest in different regions and industries and enjoy different preferential tax policies. At present, the preferential tax policy of enterprise income tax has formed a new pattern of tax preference, which is mainly based on industrial preference, supplemented by regional preference and taking into account social progress. Regional preferential tax policies only retain the preferential tax policies for the development of the western region, and other regional preferential policies have been cancelled. Preferential industrial tax policies are mainly embodied in promoting technological innovation and scientific and technological progress, encouraging infrastructure construction, encouraging agricultural development, environmental protection and energy conservation.
Therefore, enterprises use preferential tax policies for tax planning mainly in the following aspects:
1. Preferential policies of low tax rate and income reduction. The preferential policies of low tax rate and income reduction mainly include: 20% preferential tax rate for small and low-profit enterprises that meet the requirements; Total income of enterprises with comprehensive utilization of resources decreased 10%. The tax law stipulates the taxable income, the number of employees and the total assets of small and low-profit enterprises.
2. Tax incentives for industrial investment. The preferential tax policies for industrial investment mainly include: collecting income tax at a reduced rate of 15% for high-tech enterprises that need key support from the state; Agriculture, forestry, animal husbandry and fishery are exempt from tax; Enjoy the state-supported infrastructure investment tax concessions of three exemptions and three reductions; 10% investment in special equipment such as environmental protection, energy saving and water saving, and safe production shall be deducted from the tax payable of the enterprise in the current year.
3. Preferential policies for employment placement. Preferential policies for job placement mainly include: the salary deduction for enterprises to resettle the disabled 100%, and the salary for enterprises to resettle specific groups (such as laid-off, unemployed and professionals). ) was also deducted. As long as enterprises recruit laid-off workers and disabled people, they can enjoy additional tax concessions. Enterprises can combine their own operating characteristics, analyze which positions are suitable for placing personnel encouraged by the state, plan the differences between the above-mentioned personnel and ordinary people in salary costs, training costs, labor productivity, etc., and try to hire specific personnel who can enjoy preferential treatment without affecting the benefits of enterprises.