What are the ways for enterprises to save taxes? How to save taxes

(A) depreciation of fixed assets and tax evasion

The different proportion and duration of depreciation expenses will affect the amount and time of income tax collection. Accordingly, the company can choose the appropriate depreciation policy to achieve the purpose of tax saving. One is to use the time difference caused by extending the depreciation period to save taxes. For example, suppose that the depreciation year of enterprise equipment is the same as the company's profit-making year, and the income tax will be exempted for the first two years and halved for the next three years. In order to achieve the purpose of tax saving, we can use the time difference brought by extending the depreciation period to reduce the tax burden. The second is to use the time difference generated by shortening the depreciation period to save taxes. This method is suitable for profitable enterprises in maturity.

(2) Save taxes by acquiring loss-making companies.

The tax law stipulates that losses are allowed to be carried forward, and profit-making enterprises use accumulated losses to acquire registered companies, and transfer profits to the accounts of loss-making companies through merger or other means. On the surface, this is to offset losses, but in essence it is to hide profits and reduce the income tax burden. You can also change the business of a loss-making company, let it run the same profitable business as our company, and use its accumulated losses to offset future profits, so as to achieve the purpose of saving taxes.

(C) the use of tax incentives to achieve tax savings

When the state promulgated each tax, it stipulated tax relief. Enterprises can consider the preferential tax policies given by the state from the aspects of taxpayer identity, place of establishment and investment direction, and decide their own production and operation behavior. For example, China is sucking.

Introduce foreign capital and technology and implement preferential tax policies for foreign-invested enterprises. It is a good way for taxpayers to realize the transformation from domestic-funded enterprises to Sino-foreign joint ventures and cooperative enterprises by negotiating joint ventures, attracting investment and restructuring. Domestic-funded enterprises and newly-established foreign-funded enterprises can enjoy the preferential treatment of "two exemptions and three reductions" from the profit-making year. There are corresponding preferential tax policies for investment in high-tech industrial zones and "old, little, marginal and poor" areas recognized by the state. Enterprises can make use of these preferential policies to invest and achieve the purpose of tax saving.

For another example, China encourages the acceptance of laid-off workers at this stage. Newly established urban employment service enterprises may be exempted from income tax for three years if the number of unemployed people exceeds 60% of the total number of employees. After the expiration of the tax exemption period, if the unemployed people who were resettled in that year accounted for more than 30% of the total number of original employees of the enterprise, the income tax may be halved for 2 years upon examination and approval by the competent tax authorities. In addition, arranging a certain proportion of disabled people can also achieve the purpose of saving taxes.

(d) Choose an appropriate organizational structure to save taxes.

With the continuous development of business, enterprises are faced with the choice of setting up branches. The establishment of branches has two choices: branch and subsidiary, which are completely different in taxation. The branch is not an independent legal person, its business activities and finance are controlled by the head office, and all legal responsibilities are borne by the head office, and its profits are turned over to the head office for unified tax payment after summary. The subsidiary is an independent legal person, operates independently and pays taxes separately, and the company is not directly responsible for it. For example, if an enterprise sets up a branch in a high-tech development zone and predicts that the branch will lose money in a period of time, it should set up a branch, which can offset the profits of the head office and pay less corporate income tax. On the other hand, if the profit is predicted, it is necessary to set up a subsidiary and enjoy the preferential tax policies of the state for high-tech development zones.