How to carry out enterprise tax planning

Paying taxes according to law is the legal obligation of citizens and enterprises. If the enterprise meets the tax payment standard, it needs to declare tax payment in time. The corporate tax burden is very heavy. In order to reduce the burden on enterprises, enterprises need to make good tax planning. The following network xiaobian answers for you, hoping to help you. 1. Using preferential tax policies for tax planning An important condition for choosing investment regions and industries for 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. Low tax rate and preferential tax reduction policy. 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. Second, make rational use of the organizational form of enterprises for tax planning. In some cases, enterprises can make tax planning by making rational use of their organizational forms. For example, after the merger of enterprise income tax law, according to international practice, enterprise income tax is used as the standard to define taxpayers, and the original standard of independent accounting of domestic enterprise income tax is no longer applicable. At the same time, it is stipulated that branches without legal person status should be aggregated to the head office for unified tax payment. Different organizational forms adopt independent tax payment and summary tax payment respectively, which will have an impact on the tax burden of the head office. Enterprises can make use of the new regulations and make effective tax planning by choosing the organizational form of branches. Enterprises have two choices in organizational form: subsidiaries and branches. Among them, the subsidiary is an entity with independent legal personality and can bear civil legal responsibilities and obligations; A branch company is an entity without independent legal personality, which requires the head office to bear legal responsibilities and obligations. The main factors to be considered in the form of enterprise organization include: the profit and loss of branches, whether branches enjoy preferential tax rates, etc. In the first case, branches with preferential tax rates are expected to make profits and choose subsidiaries to pay taxes separately. In the second case, it is expected that the profits of branches with non-preferential tax rates will be collected in the form of branches and paid to the head office to make up for the losses of the head office or other branches; Even if the subordinate companies are all profitable, the summary tax payment at this time has no tax saving effect, but it can reduce the tax cost of enterprises and improve management efficiency. In the third case, it is expected that the branches with non-preferential tax rates will suffer losses. If you choose the branch form, you can make up for the losses with the profits of other branches or the head office. The fourth case: it is expected that the branches applying preferential tax rates will lose money. In this case, the branch's ability to turn losses should be considered. If they can turn losses in a short time, they should adopt the form of subsidiaries, otherwise they should adopt the form of branches, which is closely related to the business planning of enterprises. But generally speaking, if the local tax rate of subordinate companies is low, it is advisable to set up subsidiaries and enjoy the low local tax rate. If a branch is established overseas, the subsidiary is an independent legal person, and it is regarded as a resident taxpayer in the country where it is established, and usually bears the same comprehensive tax obligations as other resident companies in that country. However, subsidiaries enjoy more tax benefits than companies in the host country, and generally can enjoy the same tax benefits that the host country gives to its resident companies. If the applicable tax rate in the host country is lower than that in the country of residence, the accumulated profits of subsidiaries can also benefit from deferred tax payment. However, the branch is not an independent legal person, and it is regarded as non-resident taxpayer in the country where it is established, and the profits incurred are consolidated and taxed with the head office. However, China's enterprise income tax law does not allow the profits and losses of domestic and foreign institutions to make up for each other. Therefore, if there is a loss in the operation of the branch during the operation period, the loss of the branch cannot offset the profit of the head office. Third, the use of depreciation method for tax planning depreciation refers to the value part transferred to costs or period expenses to make up for the loss of fixed assets. Depreciation is directly related to the current cost, profit level and income tax payable of an enterprise. Depreciation has the function of tax deduction, and different depreciation methods require different income taxes. Therefore, enterprises can use depreciation method for tax planning. Shortening the depreciation period is conducive to accelerating the cost recovery, and can move the later cost forward, thus making the previous accounting profit move backward. On the premise of stable tax rate, delaying the payment of income tax is equivalent to obtaining an interest-free loan. In addition, when enterprises enjoy the preferential policy of "three exemptions and three reductions", they should extend the depreciation period, arrange the later profits as much as possible during the preferential period, and also carry out tax planning to reduce the corporate tax burden. The most commonly used depreciation methods are straight-line method, workload method, sum of years method and double declining balance method. The amount of depreciation calculated by different depreciation methods is inconsistent in quantity, and the cost of each period is also different, which affects the operating cost and profit of each period. This difference provides the possibility for tax planning. Fourth, the use of inventory valuation method for tax planning inventory is an important part of determining the cost accounting of main business, which has great influence on product cost, enterprise profit and income tax. The enterprise income tax law allows enterprises to use the first-in first-out method, weighted average method or individual valuation method to determine the actual cost of issuing inventory, but it does not allow the last-in first-out method. Choosing different inventory valuation methods will lead to different sales costs and ending inventory costs, which will lead to different corporate profits, and then affect the income tax in each period. Enterprises should choose different inventory valuation methods according to their different tax periods and different profit and loss situations, so as to give full play to the pre-tax deduction effect of costs and expenses. For example, the first-in first-out method is suitable for the general downward trend of market prices, which can reduce the inventory value at the end of the period, increase the cost of goods sold in the current period, reduce the taxable income in the current period, and delay the tax payment time. When enterprises generally feel that liquidity is tight, delaying tax payment is undoubtedly an interest-free loan from the state, which is conducive to enterprise capital turnover. In the case of inflation, the first-in first-out method will falsely increase profits and increase corporate tax burden, so it is not suitable to adopt it. V. Making use of the choice of revenue recognition time for tax planning Different choices of sales methods have different influences on the inflow of enterprise funds and the realization of enterprise income, and different sales methods have different revenue recognition time in tax law. By choosing the sales method, controlling the time of income recognition and reasonably attributing it to the income year, we can obtain the tax benefits of deferred tax payment in business activities. The confirmation of sales methods and revenue realization time stipulated in the enterprise income tax law includes the following situations: first, the direct collection sales method, that is, the day when the payment is received or the demand certificate is obtained, and the bill of lading is handed over to the buyer, is the confirmation time of revenue. Second, collection and acceptance or entrusted bank collection, the day when the goods are sent out and the collection procedures are completed is the time to confirm the income. 3. For sales on credit or by installment, the payment date agreed in the contract shall be the confirmation date of the enterprise's income. 4. For the method of sales with advance payment or sales with advance payment in installments, the time for revenue recognition is whether the goods are delivered or not. Fifth, long-term labor or engineering contracts, according to the completion schedule or workload completed in the tax year to confirm the realization of income. It can be seen that the confirmation of sales revenue lies in the point of "whether to issue goods". If sales are obtained through delivery or sales vouchers are obtained, the sales organization shall confirm the income; Otherwise, the benefits are not realized. Therefore, the key to the sales revenue plan is to grasp and adjust the delivery time. Each sales settlement method has its standard revenue recognition conditions, and enterprises can control the time of revenue recognition by controlling the revenue recognition conditions. 6. Tax planning by using the choice of expense deduction standard. Expense is a decreasing factor of taxable income. Within the scope permitted by the tax law, we should collect the current expenses as much as possible, reduce the income tax payable, and legally postpone the tax payment time in order to obtain tax benefits. The expenses allowed to be deducted before tax in the enterprise income tax law are divided into three categories: first, the items that are allowed to be fully deducted according to the facts, including reasonable wages and salaries, special funds for environmental protection and ecological restoration extracted by enterprises in accordance with the relevant provisions of laws and administrative regulations, and loan interest expenses of financial institutions. Second, there are some items deducted in proportion, including public welfare donation expenses, business entertainment expenses, advertising expenses, trade union funds, etc. Enterprises should control the scale and proportion of these expenses to keep them within the deductible range, otherwise, the tax burden of enterprises will increase. Third, the items that are allowed to be deducted include the research and development expenses of enterprises and the wages paid by enterprises for the placement of disabled people. Enterprises can consider increasing the amount of such expenditures appropriately, so as to give full play to their tax deduction function and reduce the corporate tax burden. The expenses allowed to be deducted according to the facts can be fully compensated, which can make the enterprise reasonably reduce its profits, and the enterprise should list these expenses in full. The expenses with proportional limit in the tax law shall not exceed the limit as far as possible, and the part within the limit shall be collected in full; The excess is not allowed to be deducted before tax in tax law, and should be incorporated into profit tax. Therefore, we should pay attention to the control of tax-saving points of various expenses. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe you have a general understanding through the above knowledge. If you encounter more complicated legal problems, please visit the website for online consultation with lawyers.

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Tax planning methods of real estate development enterprises (I) tax planning by using critical point The method of tax critical point planning refers to that taxpayers avoid bearing a heavier tax burden by increasing or decreasing income or expenditure when they encounter critical point in their operations. At present, the most commonly used method in real estate development is planning land value-added tax. According to the provisions of the tax law, if taxpayers build ordinary standard houses for sale, and the value-added amount does not exceed 20% of the deducted project amount, they will be exempted from land value-added tax; If the value-added amount exceeds 20% of the project deduction, it shall be taxed according to the total value-added amount. The "20% appreciation" here is what we often call the "critical point". According to the tax burden effect of the critical point, tax planning can be carried out. If the value-added rate of ordinary standard houses built by real estate development enterprises is at the critical point of 20%, first, by properly controlling the selling price. When the sales revenue decreases, the value-added rate will naturally decrease if the amount of deduction items remains unchanged. Of course, this will bring another consequence, that is, it will lead to a decrease in income. Whether this measure is desirable or not, we have to compare the reduced income with the tax expenditure to control the decline of value-added rate, and weigh the gains and losses to make a choice. The second is to increase the deductible items. For example, increase the cost of real estate development, real estate development costs and so on. , thus further improving the quality of commercial housing. However, when increasing the cost of real estate development, we should pay attention to the proportion limit stipulated in the tax law, and the deduction ratio of development cost should not exceed 10% of the sum of the amount paid for obtaining land use rights and the real estate development cost. Similarly, real estate enterprises can also use the critical point of land value-added tax to make tax planning by adding deduction items. For example, the Yellow River Real Estate Development Company develops a set of ordinary standard houses, and the house price is 6.5438+million yuan. According to the tax law, the deductible project amount is 8.65438+million yuan. The value-added amount is 1.9 million yuan, and the value-added rate is 200/800=23.4%. Real estate companies need to pay land value-added tax190× 30% = 570,000 yuan, business tax1000× 5% = 500,000 yuan, urban maintenance and construction tax and education fee 50× (7%+). Excluding enterprise income tax, the profit of this real estate company is1000-810-57-50-5 = 780,000 yuan. If the real estate company carries out tax planning and simply decorates the house, the cost will be 654.38+0.05 million yuan, and the house price will increase to 654.38+0./kloc-0.00 million yuan. Then, according to the provisions of the tax law, if the deductible items are increased to 910.5 million yuan, the value-added amount is 6.5438+0.85+0.5 = 20%, so there is no need to pay the land value-added tax. The real estate company is required to pay business tax1100× 5% = 550,000 yuan, and the urban maintenance and construction tax and education surcharge is 55× (7%+3%) = 55,000 yuan. Similarly, regardless of corporate income tax, the profit of this real estate company is1100-915-55-5.5 =1245,000 yuan. Tax planning reduces corporate tax burden124.5-78 = 465,000 yuan. Because land value-added tax is one of the main costs of real estate development, the land value-added tax can be exempted if the value-added rate of ordinary standard houses does not exceed 20%. Enterprises can enjoy tax-free treatment by increasing deduction items so that the value-added rate of real estate does not exceed 20%. (2) Using different investment methods for tax planning. Real estate development companies have two different ways to invest in investment real estate: one is to rent and get rent; The second is to share profits with real estate joint ventures. These two investment methods involve different taxes and tax burdens, and there is a large space for tax planning. 1. Tax burden and business tax to be borne by leasing: real estate leasing belongs to the service industry, and it is taxed at 5% of rental income, which should be 5% × r1; Property tax: the property tax is calculated and paid according to the rental income of the property, and the tax rate is 12%, so the property tax is12% × r1; Urban construction tax: Assuming that Dahai Real Estate Development Company is located in the urban area, the urban construction tax rate is 7%. According to the business tax paid by Dahai Real Estate Development Company, the urban construction tax is 5% × r1× 7% = 0.35% r1; Education surcharge: 3% × 5 %× r1= 0.15% r1; Stamp duty: when signing a contract, the enterprise must pay stamp duty. According to Article 3 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), "stamp duty is levied at one thousandth of the lease amount", so the tax burden of stamp duty is 0.1%r1; Income tax: business tax, urban construction tax and education surcharge can be deducted before tax, so the income tax payable for enterprise rental income is 25% × (r1-5% r1-0.35% r1-0.15% r/kloc-0. Total tax burden T 1= business tax+property tax+urban construction tax+education surcharge+stamp duty+income tax = 5% r1+12% r1+0.35% r1+0./kloc-. 438+0, that is, under the lease mode, the overall tax burden of the company is t1= 41.22% r1. 2. Tax burden and property tax that the joint venture should bear: According to the provisions of the tax law, the property tax is calculated at the rate of 1.2%, and the residual value is deducted from the original value of the property 10%-30%. Assuming that the deduction rate is 30%, the property tax burden is =1.2 %× (1-30%) p. Land use tax (this tax is fixed, and the standards vary from place to place. Taking Heze City as an example, the urban unit tax is 0.68 yuan/square meter), then the land use tax burden is 0.68×L = 0.68 L；; Income tax: the income tax payable on the profits of the joint venture, and the income tax burden =R2×25%=25%R2. Total tax burden T2= property tax burden+land use tax burden+income tax burden =1.2% × (1-30%) p+0.68l+25% R2 = 0.0084p+0.68l+25% R2. Seek a balance of tax burden. Because the rental income is relatively fixed, it can be agreed before leasing, while the joint venture income is uncertain because of many influencing factors, so the rent can be used to predict the joint venture income. When their tax burden is equal, that is, 41.22% r1= 0.0084p+0.68l+25% R2, then R2 = (41.22r1-0.84p-68l can be used when investing in real estate. (4 1.22× rental income -0.84× original value of the property +68× actual use area) /25. The property tax burden of joint venture is lighter than that of lease, so it is appropriate to adopt joint venture from the tax point of view; If that income R2 of the joint venture is expect