5 thoughts on “What are the tax -saving methods of enterprises? How to pay taxes”
Santos
Several methods of tax -saving: (1) Fixed asset depreciation and tax avoidance The degradation cost extraction ratio and duration, which affects the amount of income tax levy and the time for levy. Based on this, the company can choose the purpose of the appropriate depreciation policy to achieve tax saving. The first is to use the time difference of extended depreciation years for tax saving. For example, assuming that the device of a enterprise starts to depreciate, the year is consistent with the company's profit, and the income tax will be exempted in the first two years. The purpose can be used to reduce the tax burden caused by the extension of the depreciation period. The second is to use the time difference between shortening depreciation years and generate taxation. This method is suitable for profitable companies in mature. (2) Use the method of buying a loss company for tax saving The tax law in the tax law to be concluded, and profitable companies purchase registered companies with cumulative losses, and through merging or other methods, the profit transfers profits to Lost company account. On the surface, it offsets losses. In essence, it has concealed profits and reduces the tax burden on income tax. It can also change the company's business business, enable it to operate the same profit business as the company. Using its accumulated losses to offset future profits, it can also achieve the purpose of tax saving. (3) Taxation is used to use tax discounts In countries to issue tax reduction and exemption when they promulgated each tax. Enterprises can consider the state's granting from the aspects of the taxpayer, the place of establishment, and the investment direction. The preferential tax policy determines the production and operation behavior of the enterprise. For example, in order to attract The foreign investment and introduction technology, and implement preferential tax policies for foreign -invested enterprises. Through a series of methods such as negotiating joint ventures, investment, restructuring, etc., taxpayers have realized the transition from domestic -funded enterprises to Chinese and foreign joint ventures, cooperative business enterprises and other business models. It is not a good way to enjoy more tax reduction and tax -free. If a new enterprise with a foreign joint venture with a foreign -owned enterprise, it can enjoy the discount of "two exemptions and three reductions" from the profit of the profit. Investment in high -tech industrial zones, "old, young, border, poor" areas identified in the country have corresponding tax preferential policies. Enterprises can use these preferential policies to invest to achieve the purpose of tax saving. my, in China, my country encourages the acceptance of laid -off workers at this stage. If the newly -established urban labor and employment service enterprise, if the employees of the jobs exceed 60 % of the total number of employees, the income tax can be exempted for 3 years with the review and approval of the competent tax authority. After the tax exemption period expires, if the owners resettleed by the company accounted for more than 30 % of the original employees, the income tax was reduced by half of the income tax for 2 years by reviewing and approval by the competent tax authority. In addition, a certain percentage of disabled people can also achieve the purpose of tax saving. (4) Choose appropriate organizational formal forms of taxation The enterprises are facing the choice of establishing branches with the continuous development of business. The establishment of branches has two options: branches and subsidiaries, and the two are very different in terms of taxation. The branch is not an independent legal person. Business activities and finance are controlled by the head office. All legal responsibilities shall be borne by the head office. The subsidiary is an independent legal person and operates independently to tax alone, and the company does not directly bear legal responsibility for it. For example, an enterprise set up a branch in a high -tech development zone. If its branches are predicted to lose money within a period of time, they should set up branches, so that the profit of the head office can be exchanged and pays less corporate income tax. On the contrary, if you predict profit, you must set up subsidiaries to enjoy the state's preferential tax policies for high -tech development zones.
The tax saving should be handled according to the business of the enterprise itself.
This will be told you a case The private company was acquired by listed companies. How can the taxation of 40 million acquisitions of 16 million yuan reduced 80%? Recently, a listed company goes to acquire a project of a private enterprise. This project is a cinema. As the owner of a private enterprise, it has 11 cinemas. Listed companies have adopted a gradual acquisition method for the cinema. The acquisition method is asset acquisition and equity acquisition. In the early stage, 3 cinemas adopted asset acquisitions. After signing an acquisition agreement, the tax cost is too large, The acquisition of about 40 million targets, the value -added tax and corporate income tax income generated by private enterprises' asset transfer and the personal income tax income generated by the dividend income generated. 40 million light tax taxes are 16 million, which is really a bit high. How to reduce this tax cost? This of the Institute of Wealth Security The private enterprise owner found the dean of the Institute of Wealth and Security for consultation. The Institute of Wealth Security from the acquisition model and related tax regulations, the tax cost of 16 million was reduced by 80% space. First of all, asset transfer can be reduced to 3 points for the acquired party, the value -added tax point can be reduced to 3 points. Secondly, in the face of the personal income tax income from this dividend, and the personal income tax of the dividend of equity transfer, the two businesses of the same tax, the same taxes generated by the two businesses, have a trick, or there is a benchmark law. That is, "jumping out of the tax cycle ring". All the schemes are only designed to achieve the legal avoidance of the personal income tax of the final dividend. Risk quantification and cost pre -control module achieves a tax of 16 million taxes that generate taxes by 80%.
First, use local tax preferential policies. The VAT's value -added tax negative pressure is high. The most reliable solution is to use local tax preferential policies to enjoy the local park registration Co., Ltd. to enjoy. The detail of the policy: The area of VAT companies is 50%, and enterprises settled in the park. The return ratio that can be enjoyed is 70%-85%. The return ratio of the fiscal reward given in time is high. The area retention of the income tax is 40%. Enterprises in the park can enjoy 70%-85%of the reward return second, register for personal wholly-owned enterprises n Personal enterprises can apply for approval in Shandong, verify The comprehensive tax rate is about 3.16%, saving taxes for enterprises third, natural persons open This do not need to establish enterprises, with identity information and contracts. The invoice can be issued in the tax depression in the tax depressor
1. You can register an individual industrial and commercial households or independence, and use the approval method for tax saving;
2, the general taxpayer is changed to a small -scale taxpayer
Divided into general taxpayers and small -scale taxpayers. These two types of taxpayers have different calculation methods and management requirements when levying VAT. General taxpayers implement input deduction, and small -scale taxpayers must calculate the value -added tax based on the simple tax calculation method used and do not implement the entry deduction.
3, tax discounts
The tax discounts in special industries, specific areas, specific behaviors, and special periods. Create conditions to apply preferential policies.
The local policy including tax depression can enjoy preferential policies.
In use of mergers and acquisitions and asset reorganization methods to change its organizational form and equity relationship, and realize the reduction of tax burden.
(1) The merger of enterprises can enter new areas and industries, and enjoy the tax preferential policies of new areas and new industries; Promoting profit and loss to achieve cost expansion;
(3) The combination of enterprises to achieve correlation enterprise or upstream and downstream enterprises decreases, and reasonable avoidance of flow tax and stamp duty;
(4 4 (4 4 (4 4 (4 4 (4 4 ) The merger of the enterprise may change the nature of the taxpayer. , Avoid the tax burden in the process of asset transfer.
5, the separation planning method
refers to the separation of part of the company to the existing or newly established enterprise, and the shareholders of the separated enterprise in exchange for the equity of the separated enterprise , Realize the split of the enterprise according to law. The separation method of separation can be used to reasonably change the size and organizational form of the enterprise and reduce the overall tax burden of the enterprise.
(1) Divided into multiple taxpayers, forming corporate groups related to associated relationships, and implementing group management and systematic planning; The low tax rate or zero tax rate in the sales or marriage sales is independent, calculating the tax separately, reducing the tax burden;
(3) The division of the taxpayer of the applicable tax rate is differentiated into two or more Applicable low -tax taxes, the tax burden is naturally reduced;
(4) The separation of enterprises has increased a circulation link, which is conducive to the use of transfer tax deduction and transfer of pricing strategies.
There are many ways to save taxes for enterprises. Here is a popular, common method: ME fully enjoying preferential national tax policies, using the tax depressing parks provided by local governments Methods to realize the tax planning of the enterprise, thereby reducing the tax burden of the enterprise. The essence is concentrated.
Several methods of tax -saving:
(1) Fixed asset depreciation and tax avoidance
The degradation cost extraction ratio and duration, which affects the amount of income tax levy and the time for levy. Based on this, the company can choose the purpose of the appropriate depreciation policy to achieve tax saving. The first is to use the time difference of extended depreciation years for tax saving. For example, assuming that the device of a enterprise starts to depreciate, the year is consistent with the company's profit, and the income tax will be exempted in the first two years. The purpose can be used to reduce the tax burden caused by the extension of the depreciation period. The second is to use the time difference between shortening depreciation years and generate taxation. This method is suitable for profitable companies in mature.
(2) Use the method of buying a loss company for tax saving
The tax law in the tax law to be concluded, and profitable companies purchase registered companies with cumulative losses, and through merging or other methods, the profit transfers profits to Lost company account. On the surface, it offsets losses. In essence, it has concealed profits and reduces the tax burden on income tax. It can also change the company's business business, enable it to operate the same profit business as the company. Using its accumulated losses to offset future profits, it can also achieve the purpose of tax saving.
(3) Taxation is used to use tax discounts
In countries to issue tax reduction and exemption when they promulgated each tax. Enterprises can consider the state's granting from the aspects of the taxpayer, the place of establishment, and the investment direction. The preferential tax policy determines the production and operation behavior of the enterprise. For example, in order to attract
The foreign investment and introduction technology, and implement preferential tax policies for foreign -invested enterprises. Through a series of methods such as negotiating joint ventures, investment, restructuring, etc., taxpayers have realized the transition from domestic -funded enterprises to Chinese and foreign joint ventures, cooperative business enterprises and other business models. It is not a good way to enjoy more tax reduction and tax -free. If a new enterprise with a foreign joint venture with a foreign -owned enterprise, it can enjoy the discount of "two exemptions and three reductions" from the profit of the profit. Investment in high -tech industrial zones, "old, young, border, poor" areas identified in the country have corresponding tax preferential policies. Enterprises can use these preferential policies to invest to achieve the purpose of tax saving.
my, in China, my country encourages the acceptance of laid -off workers at this stage. If the newly -established urban labor and employment service enterprise, if the employees of the jobs exceed 60 % of the total number of employees, the income tax can be exempted for 3 years with the review and approval of the competent tax authority. After the tax exemption period expires, if the owners resettleed by the company accounted for more than 30 % of the original employees, the income tax was reduced by half of the income tax for 2 years by reviewing and approval by the competent tax authority. In addition, a certain percentage of disabled people can also achieve the purpose of tax saving.
(4) Choose appropriate organizational formal forms of taxation
The enterprises are facing the choice of establishing branches with the continuous development of business. The establishment of branches has two options: branches and subsidiaries, and the two are very different in terms of taxation. The branch is not an independent legal person. Business activities and finance are controlled by the head office. All legal responsibilities shall be borne by the head office. The subsidiary is an independent legal person and operates independently to tax alone, and the company does not directly bear legal responsibility for it. For example, an enterprise set up a branch in a high -tech development zone. If its branches are predicted to lose money within a period of time, they should set up branches, so that the profit of the head office can be exchanged and pays less corporate income tax. On the contrary, if you predict profit, you must set up subsidiaries to enjoy the state's preferential tax policies for high -tech development zones.
The tax saving should be handled according to the business of the enterprise itself.
This will be told you a case
The private company was acquired by listed companies. How can the taxation of 40 million acquisitions of 16 million yuan reduced 80%?
Recently, a listed company goes to acquire a project of a private enterprise. This project is a cinema. As the owner of a private enterprise, it has 11 cinemas. Listed companies have adopted a gradual acquisition method for the cinema. The acquisition method is asset acquisition and equity acquisition. In the early stage, 3 cinemas adopted asset acquisitions. After signing an acquisition agreement, the tax cost is too large,
The acquisition of about 40 million targets, the value -added tax and corporate income tax income generated by private enterprises' asset transfer and the personal income tax income generated by the dividend income generated. 40 million light tax taxes are 16 million, which is really a bit high. How to reduce this tax cost?
This of the Institute of Wealth Security
The private enterprise owner found the dean of the Institute of Wealth and Security for consultation. The Institute of Wealth Security from the acquisition model and related tax regulations, the tax cost of 16 million was reduced by 80% space. First of all, asset transfer can be reduced to 3 points for the acquired party, the value -added tax point can be reduced to 3 points. Secondly, in the face of the personal income tax income from this dividend, and the personal income tax of the dividend of equity transfer, the two businesses of the same tax, the same taxes generated by the two businesses, have a trick, or there is a benchmark law. That is, "jumping out of the tax cycle ring". All the schemes are only designed to achieve the legal avoidance of the personal income tax of the final dividend. Risk quantification and cost pre -control module achieves a tax of 16 million taxes that generate taxes by 80%.
First, use local tax preferential policies.
The VAT's value -added tax negative pressure is high. The most reliable solution is to use local tax preferential policies to enjoy the local park registration Co., Ltd. to enjoy.
The detail of the policy:
The area of VAT companies is 50%, and enterprises settled in the park. The return ratio that can be enjoyed is 70%-85%. The return ratio of the fiscal reward given in time is high.
The area retention of the income tax is 40%. Enterprises in the park can enjoy 70%-85%of the reward return
second, register for personal wholly-owned enterprises n Personal enterprises can apply for approval in Shandong, verify The comprehensive tax rate is about 3.16%, saving taxes for enterprises
third, natural persons open
This do not need to establish enterprises, with identity information and contracts. The invoice can be issued in the tax depression in the tax depressor
1. You can register an individual industrial and commercial households or independence, and use the approval method for tax saving;
2, the general taxpayer is changed to a small -scale taxpayer
Divided into general taxpayers and small -scale taxpayers. These two types of taxpayers have different calculation methods and management requirements when levying VAT. General taxpayers implement input deduction, and small -scale taxpayers must calculate the value -added tax based on the simple tax calculation method used and do not implement the entry deduction.
3, tax discounts
The tax discounts in special industries, specific areas, specific behaviors, and special periods. Create conditions to apply preferential policies.
The local policy including tax depression can enjoy preferential policies.
4, asset reorganization planning-merger planning method
In use of mergers and acquisitions and asset reorganization methods to change its organizational form and equity relationship, and realize the reduction of tax burden.
(1) The merger of enterprises can enter new areas and industries, and enjoy the tax preferential policies of new areas and new industries; Promoting profit and loss to achieve cost expansion;
(3) The combination of enterprises to achieve correlation enterprise or upstream and downstream enterprises decreases, and reasonable avoidance of flow tax and stamp duty;
(4 4 (4 4 (4 4 (4 4 (4 4 ) The merger of the enterprise may change the nature of the taxpayer. , Avoid the tax burden in the process of asset transfer.
5, the separation planning method
refers to the separation of part of the company to the existing or newly established enterprise, and the shareholders of the separated enterprise in exchange for the equity of the separated enterprise , Realize the split of the enterprise according to law. The separation method of separation can be used to reasonably change the size and organizational form of the enterprise and reduce the overall tax burden of the enterprise.
(1) Divided into multiple taxpayers, forming corporate groups related to associated relationships, and implementing group management and systematic planning; The low tax rate or zero tax rate in the sales or marriage sales is independent, calculating the tax separately, reducing the tax burden;
(3) The division of the taxpayer of the applicable tax rate is differentiated into two or more Applicable low -tax taxes, the tax burden is naturally reduced;
(4) The separation of enterprises has increased a circulation link, which is conducive to the use of transfer tax deduction and transfer of pricing strategies.
There are many ways to save taxes for enterprises. Here is a popular, common method:
ME fully enjoying preferential national tax policies, using the tax depressing parks provided by local governments Methods to realize the tax planning of the enterprise, thereby reducing the tax burden of the enterprise.
The essence is concentrated.