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How to carry out financial and tax planning

1. Make good use of preferential tax policies and choose investment areas and industries.

Different regions and industries enjoy different preferential tax policies. Pay attention to 12 tax planning method, which can also be used for tax planning.

(1) Low tax rates and preferential policies reduce income. For example, eligible small and low-profit enterprises will enjoy a preferential tax rate of 20%.

② Tax preference for industrial investment. For example, the country needs critical support.

For high-tech enterprises, the income tax is levied at a reduced rate of 15%.

③ Preferential policies for employment placement. 100% is deducted from the wages paid by enterprises for the employment of the disabled, and a certain amount is also deducted from the wages paid for the employment of laid-off, unemployed, professionals and other specific personnel. As long as enterprises recruit laid-off workers and disabled people, they can enjoy tax incentives.

Click to learn about (the latest park preferential policies) an egg.

2. Reasonable use of enterprise organization forms for tax planning.

The main factors to be considered in the form of enterprise organization are: the profit and loss of branches, whether branches enjoy preferential tax rates, etc.

It is expected that the profits of branches enjoying preferential tax rates will be taxed separately in the form of subsidiaries.

(2) If it is expected that the branches that do not enjoy preferential tax rates will make profits, they will be taxed in the form of branches to make up for the losses of the headquarters or other branches; Even if the subsidiary is profitable, consolidated tax payment does not play a role in tax saving, but it can save the tax cost of enterprises and improve management efficiency.

(3) If it is expected that the branches that do not enjoy preferential tax rates will suffer losses, the tax will be collected in the form of branches, and the profits of other branches or headquarters can be used to make up for the losses.

④ It is expected that the branches enjoying preferential tax rates will suffer losses. First of all, we can analyze whether the branch company has the ability to turn losses into profits. If they can turn losses around in a short time, we should adopt the form of subsidiary, otherwise we should choose the form of branch. Generally speaking, if the tax rate of subsidiaries is low, you can set up subsidiaries and enjoy lower tax rates.

3. Use this method for tax planning.

The most commonly used depreciation methods are straight-line method, workload method and sum of years method. The depreciation amount calculated by different depreciation methods is different, the cost allocated in each period is also different, and the income tax to be paid is also different.

4. Use the selected expense deduction standard for tax planning.

Expenditure is a decreasing factor of taxable income. Within the scope permitted by law, the current expenses shall be listed as far as possible, the income tax payable shall be reduced, and the tax preference shall be obtained by legally delaying the tax payment time.

5, the use of inventory valuation method for tax planning.

Inventory is the key content to determine the main business cost, which has great influence on production cost, enterprise profit and income tax. The enterprise income tax law allows enterprises to determine the actual cost of inventory by FIFO method, weighted average method or individual valuation method, but it is not allowed to adopt LIFO method.

6. It is used to register a wholly-owned enterprise in the tax preferential zone.

Individuals have many tax benefits. For example, general enterprises have to pay 25% corporate income tax, and individuals don't have to pay it. Individual small-scale taxpayers within 30,000 yuan are exempt from VAT. Secondly, they can use preferential tax policies to verify the collection situation and greatly reduce the tax burden.

Remember to pay taxes even if you cancel the contract.

8. Put individual patents into the company in the form of technology shares.

9. If the invoice is lost and filled in time, it can still be reimbursed.

10. Mixed sales shall sign a contract according to law and pay separately.

1 1. Even if there is no business, zero declaration is required.

12. The VAT rate is only related to the industry and has nothing to do with the input tax rate.