1. How can companies avoid taxes reasonably and effectively? What are the reasonable tax avoidance methods for enterprises?
Reasonable tax avoidance of enterprises often starts from two aspects: raising investment and production and operation. The specific analysis is as follows:
1, raising investment
The financing tax of enterprises will have a great impact on the cash flow of enterprises and will directly affect the expected income of enterprises. According to the tax law, both new shares and retained earnings in capital institutions should be taxed, and the double-tier tax increases the operating cost of enterprises and makes the burden on enterprises heavier. In order to avoid tax, enterprises adopt external financing, and the interests of financing enterprises can be reduced by leaving school before tax. However, this method is very risky, and enterprises need to strengthen risk management, which will also lead to risk management costs. China's new tax law stipulates that enterprises can raise funds by issuing stocks, and shareholders' rights and interests and dividends can be distributed after tax. Different financing methods will directly affect the efficiency of enterprises, which is reflected by tax burden. Therefore, enterprises must ensure that the pre-tax investment rate of return is higher than the debt cost rate, and the higher the debt ratio, the higher the tax avoidance ability and level of enterprises.
Enterprise investment should always grasp the choice of industry and enterprise organization form. There are great deviations in tax policies of different industries, and the degree of policy inclination is different. Therefore, enterprises should choose industries with comparative advantages according to the tax preferences of various industries when investing. Secondly, there are differences in tax payment methods and standards in different organizational forms of enterprises. For example, these tax policies are aimed at promoting fiscal revenue and economic development, and the tax law also provides a broader space for enterprises to avoid taxes.
2. Production and operation
At present, when dealing with tax evasion, most enterprises use the deduction of enterprise projects to complete tax avoidance. This method is realized by reducing enterprise benefits and increasing costs. This method conforms to the provisions of the new enterprise income tax law, which stipulates that taxes and reasonable items and expenses can be deducted in the calculation of enterprise income tax, but at the same time, the wages of enterprises should be controlled within a reasonable range. While conducting reasonable tax avoidance, enterprises should always be ready to provide proof of reasonable transactions to the tax authorities. According to the current tax law, corporate shareholders also have to pay part of the income tax for cash dividends. Therefore, in order to avoid tax reasonably, we can effectively adjust the distribution mode, reduce cash dividends and switch to stock dividends.
3. Reasonable tax avoidance methods of enterprises
Common reasonable tax avoidance methods include price transfer method, cost adjustment method, financing method and address selection method, which are analyzed as follows:
(A) the price transfer method
This is the most basic method in tax avoidance practice, which means that two or more economic entities with economic interests conduct sales activities at internal prices in order to obtain more profits and economic benefits. In order to maximize the interests of enterprise groups, it is necessary to plan the price reasonably.
(B) cost adjustment methods
The cost adjustment method is a method to avoid tax obligation by reasonably adjusting or allocating amortization costs and reducing profits. However, it should be noted that the reasonable adjustment and amortization of costs and expenses should be carried out within the permitted scope according to the provisions of the current tax law and financial accounting system, and it is not illegal to dilute costs and occupy expenses.
(3) Financing methods
Financing is also an effective way for enterprises to avoid taxes reasonably, which means that the tax burden of enterprises through financing is the lightest. Under normal circumstances, enterprises raise the required funds through commercial credit, bank loans, and equity absorption. However, we must consider the financial and capital structure of enterprises, so as to achieve the best capital structure and the lightest tax burden.
(4) Address selection method
Economic and technological development zones enjoy many tax benefits. The purpose of preferential treatment is to attract domestic and foreign investors and induce talents, capital, technology and related economic activities to flow to these areas. The establishment of economic and technological development zones and the introduction of relevant preferential tax policies have caused the tax gap between different regions in China and provided favorable conditions for enterprises to avoid taxes reasonably.
4. Several problems that enterprises should pay attention to in realizing reasonable tax avoidance.
(A) correctly grasp and understand the nature of taxation
Traditionally, corporate tax avoidance is detrimental to national interests under any circumstances. However, with the deepening and perfect development of the market economy, the inaccuracy of this view is highlighted, and the reason for this misunderstanding is that the essence of taxation is not correctly understood and grasped. Taxation is a special distribution activity that the state participates in social products and national income by virtue of political rights in order to realize its functions. It is inappropriate to give consideration to the overall interests of the country and the local interests of enterprises in distribution, and to emphasize the importance of one aspect of interests unilaterally. Only through national legislation can we ensure the fairness and rationality of the distribution between the two parties, and stipulate the tax method, tax object and tax amount in the tax law, thus fixing the distribution relationship between the state and enterprises. The state only requires enterprises to pay taxes according to law. Therefore, under the premise of ensuring the fulfillment of tax obligations, enterprises take reasonable tax avoidance to increase their interests. This is not an act that harms the interests of the state, but a special embodiment that takes into account the interests of both the state and enterprises.
(two) familiar with the tax law, good at learning tax law, and consciously safeguard the principles of tax law.
Enterprises should strictly abide by the tax law and consciously safeguard the seriousness of the tax law when strengthening financial management. Only under the premise of studying and understanding the tax law, enterprise accountants can truly establish a correct concept of tax payment, rationally and accurately use tax policies to protect enterprises, apply national preferential tax policies to enterprise business activities, rationally plan and effectively arrange various production and business activities of enterprises, and reduce tax burden by enjoying tax incentives to realize reasonable tax avoidance.
(3) Choose a positive and reasonable accounting policy to avoid tax.
Different accounting policies have different effects on corporate tax burden. The accounting methods to deal with reasonable tax avoidance mainly include: common inventory valuation methods and expense allocation tax avoidance methods, and current inventory valuation methods include first-in first-out method and weighted average method; Based on the current accounting standards, the latter adopts the depreciation method of fixed assets through reasonable allocation of expenses to avoid taxes, such as life average method and workload method. In this way, the price of products does not change much, and the profits of enterprises are relatively average, which will inevitably lead to high taxes because of excessive profits.
Two, enterprises are easy to ignore and lead to four kinds of overpayment of taxes.
1. Zero declaration is required even if there is no business.
According to the relevant laws and regulations, an enterprise must declare its operation to the tax bureau every month after obtaining a business license. Whether you make money or not, whether you have business or not, you should make an account every month according to the business situation, and then go to the tax bureau for tax declaration according to the account book. At present, small-scale enterprises can declare zero if the invoice amount in a quarter is less than 90 thousand yuan. Zero declaration is also relatively simple to handle. If it is not handled, the enterprise will face a fine of 2000 yuan.
It should be noted that long-term zero declaration may be included in the key monitoring scope by the tax authorities, and if there is any untrue situation, it will be investigated and dealt with by the tax authorities according to law.
2. The VAT rate is only related to the industry and has nothing to do with the input tax rate.
In this regard, for example, Article 2 of the VAT stipulates that the tax rate for book sales is 13%. That is, as long as the enterprise is a general taxpayer, the tax rate for selling books is 13%.
Then the question is, if a company that sells books also meets the requirements of ordinary taxpayers, but the input invoice he gets for printed books is 17%, can the tax rate of 13% continue to apply when paying taxes? (That is, when paying taxes, the tax rate of 13% will be deducted.).
The answer is yes, the company still applies the tax rate of 13%, because the nature of the industry determines the value-added tax rate, regardless of the input tax rate.
Remember to pay taxes if the contract is invalid.
In the course of daily operation, enterprises must sign contracts with the outside world. If there is an accident in the middle, both parties need to complete the obligation to pay stamp duty if they cancel the contract.
Article 7 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) stipulates that the tax payable vouchers shall be pasted when the account books are set up or collected. It can be seen that whether an enterprise should pay stamp duty depends on whether the contract is signed. In other words, as long as both parties sign a taxable contract, they should declare and pay stamp duty after signing the contract, regardless of whether the contract is invalid or not.
If you can't get the invoice, you have to pay more taxes.
The tax authorities implement "controlling taxes by votes", and all expenses of enterprises must obtain legal vouchers, otherwise they cannot be charged before tax. Being able to obtain legal vouchers (invoices) has become an important way for enterprises to save taxes.
However, some people are indifferent. When the other party induces enterprises not to invoice in the name of preferential treatment, some enterprises will agree, but they actually lose money. For example:
If a company buys 1 ,000 yuan of office supplies, it only needs to pay 900 yuan without invoicing, and it needs to pay 1 ,000 yuan for invoicing. On the surface, not invoicing can save enterprises 1 000 yuan.
But the reality is: if you pay more 100 yuan, you can pay less corporate income tax in 330 yuan; And if you pay less 100 yuan, the enterprise income tax will be paid more in 330 yuan. The difference between taking an invoice and not taking an invoice is clear at a glance. Therefore, enterprise personnel must remember to pay more taxes if they can't get the invoice.
In addition, enterprises should make good use of the preferential tax policy of "one-time bonus for the whole year" to reduce the tax burden, and also need to pay attention to the following matters:
1, the taxpayer gets a one-time bonus for the whole year, which is calculated and taxed separately as one month's salary income. In a tax year, for each taxpayer, this tax calculation method is only allowed once.
2. Taxpayers' bonuses in various names except the one-time bonus for the whole year, such as semi-annual award, quarterly award, overtime award, advanced award and attendance award. All of them are merged with the salary income of the current month, and personal income tax is paid according to the tax law.
3. As the legal taxpayer of personal income tax is an individual, the personal income tax borne by the enterprise for employees cannot be deducted before tax. When the annual settlement is made, the enterprise shall make tax adjustment to increase the taxable income.
The above is the latest information on how companies can avoid taxes reasonably and effectively, and what are the methods for enterprises to avoid taxes reasonably. To sum up, the company can reasonably avoid taxes from the aspects of raising investment, production and operation.