论企业纳税筹划方法（On enterprise tax planning method）

1、论企业纳税筹划方法（On enterprise tax planning method）On enterprise tax planning methodAbstract: This paper combines the actual work, mainly on the enterprise tax planning method of inquiry, and put forward somePay forKeywords: enterprise tax payment; planning; methodsTax planning is within the scope permitte

2、d by the law, and through investment, financing, management and managementActivities such as financial activities shall be arranged and planned in advance to minimize unnecessary tax expenditures in order to maximize their expendituresTo maximize the after tax profits or cash flow of the enterprise.

3、 With the market economy system becoming more and more completeGood, tax planning will become an important part of enterprise production and management process. The author combines the workIn fact, the method of tax planning is studied seriously.First, the tax planning method of enterprise groups(1)

4、 tax planning for regional operations. At present, there are enterprises operating in different regions in ChinaIn a different situation. An enterprise group can be located in the seat of the member enterprise and the core holding companyChoose effective tax planning to enjoy the tax benefits provid

5、ed by the regional policies of the government.(two) tax planning in the direction of investment. One of the goals of our tax incentives is to adjustIndustry structure. Enterprise groups can make use of their own advantages, consciously diversify their investments and make full use of their policiesT

6、he government adjusts the industrial structure, adjusts the production structure of the member enterprises, and reduces the integrity of the enterprise through planningBody tax cost. Enterprises need to pay full attention to the investment tax payment. Sometimes the State supports itThe development

7、of these regions will, in a given period of time, be tilted towards the actual administrative policies, such as the existing special economic zones and economic and Technological DevelopmentPreferential tax policies for developing areas and Western regions. Investment in these areas, some taxes can

8、be less or no pay,This fully conforms to the governments policy orientation and the legislative intent of the tax law. Therefore, the domestic investment should be appropriateWhen choosing these preferential tax areas.(three) choose the tax planning of the affiliate. When an enterprise decides to in

9、vest abroad, it has an optional organizational formThere are usually two forms of subsidiaries and branches (branches). Enterprises in the process of building, you can choose the rightForm the form of tax planning:1., the choice of company, enterprise and partnershipAt present, our country has adopt

10、ed a differential tax system for companies, enterprises and partnership enterprises. For example, limited liability company andCompared with the partnership, the limited liability company should pay double tax, that is, the enterprise income tax should be paid first, and the shareholder will obtain

11、the dividendPersonal income tax is payable on the basis of income, while a partnership owner or partner is required to pay individual income tax only. becauseThis, in the form of enterprises, what form must be seriously planned.Selection of 2. subsidiaries and subsidiariesThe establishment of subsid

12、iaries or the formation of subsidiaries through the form of holding, in terms of tax is very different. fromIn the branch is not an independent legal entity, and its profits and losses should be consolidated with the head office to calculate the tax payment, while the subsidiary companyIs an indepen

13、dent legal entity, the parent and subsidiary companies should pay tax separately, and the subsidiary can only be paid in the after tax profitsA share held by a shareholder; a dividend. In general, if a company is profitable at the very beginning,Li Yuan company is more advantageous. In the case of p

14、rofit, the subsidiary can enjoy all kinds of taxes provided by the local governmentConcessions and other operating discounts. If a company is operating at a loss at the beginning of its operation, then the branch office will be establishedMore advantageous, can alleviate the tax burden of head offic

15、e.(1) tax preferences for technological development. According to regulations, enterprise technology development fee (including the development of new products, newThe cost of technology and new technology can be directly deducted from the taxable income of the year and the technology of the yearDev

16、elopment costs, if more than 10% over the previous year, but also an additional deduction of 50% of this part of the cost. Therefore, as long as the enterpriseReasonable use of technology development costs, so that the wave growth, that is, every other year, technology development costs increased ov

17、er the previous yearMore than 10% will increase the amount of deductions, narrow the tax base, and reduce the tax burden on enterprises. In addition, the single valueWithin 100 thousand yuan, the key equipment used in new products, new technology and new process can be amortized into cost at one tim

18、e,This should attract the attention of enterprises.(two) regional tax preferences. The registration places for state tax preferences are as high as those approved by the State CouncilThe New Technology Industrial Development Zone, coastal economic development zone and economic and Technological Deve

19、lopment Zone, economic zone, BeijingRegion. Tax should be chosen as a place for enterprises to register in order to seek future tax benefits. stayAreas with preferential tax policies set up subsidiaries to minimize the overall tax burden of enterprises.(three) determine the type of investment produc

20、ts. The tax law provides tax incentives for the following products: the use of the three wastesProducts, high-tech products, new products listed in the State Science and Technology Commission, spark technology products, as well asOther tax relief products stipulated by the state.(four) determine the

21、 mode of investment in fixed assets. The mode of investment in fixed assets is divided into two modes: purchase and lease.The advantages of buying investments are depreciation, tax deduction, less book profits, and less income tax. Whats missing is the headFirst, pay the fixed assets investment dire

22、ction adjustment tax, followed by the purchase of fixed assets input tax can not be deductedDuring the construction loan interest cannot be in the pre tax deduction, but also considering the original value of fixed assets, through the discountThe old way has been deducted year by year, and it will u

23、ndoubtedly cause the cash outflow and lead to the loss of the time value of the fundsValue. The benefits of rent are tax credits, and the risk of being eliminated due to obsolete equipmentOld tax credit. Enterprises should weigh the above two factors and choose the financial management plan which ca

24、n reduce the tax burden to the utmost.(five) tax planning for enterprise financing activities. Enterprise financing can choose two kinds of debt financing and equity financingMode. The interest payable on the use of debt financing may be payable at the head of the tax; the dividend paid by equity fi

25、nancingOnly after income tax is paid. Therefore, the use of debt financing can greatly reduce the actual situation of enterprisesCapital cost. Enterprises issue convertible bonds, which can enjoy both preferential tax reduction at the beginning and once the bondSuccessful conversion does not require

26、 repayment of principal and interest. It is a good way to raise funds, especially for the futureBetter enterprises should try more boldly.(six) enterprise income distribution activities tax planning.1. reinvestment tax avoidanceThe net profit that the enterprise will allocate can be used for re inve

27、stment, such as increasing the new investment project type and expanding the registered capitalPreferential policies to enjoy tax refund on investment.2., asset restructuring, to reduce the overall tax burdenSuch as the reorganization of the assets of the group, through the quality of the assets bet

28、ween the subsidiaries and inferior assets of each otherFor the more profitable subsidiaries, the book profits declined, while the loss of the companys book losses decreased, thereby reducing the overallTaxable income.3., mergers and acquisitions enterprises tax avoidanceFrom a tax perspective to con

29、sider two questions: one is the way of merger, merger or by holdingAnd we can not adopt the method of establishing mergers. Because the result of the merger is that the enterprise loses the legal person status and is mergedThe loss of the enterprise has been written off and can not be deducted from

30、the profits of the merged enterprise; two, the amount of the losses suffered by the merged enterprise shall be considered,The losses are too small to reach the ideal effect of tax. The amount of loss is too large, it can achieve the purpose of tax saving, butDamage the original profit-making corpora

31、te image, affecting the normal production and operation of the company.(seven) transforming the high tax liability into low tax liability. A variety of options can be adopted when the same economic behavior occursAt the time of implementation, the taxpayers try to avoid the high tax burden scheme an

32、d change the high tax liability into low tax liabilityTax revenue. If a comprehensive enterprise is a general taxpayer of value-added tax, it sells the same building decoration materialsDecoration services are available, which occurs when the sale of goods and the provision of services that are not

33、part of the VAT provisionsSelling behavior. The tax law states that mixed sales should be subject to VAT, and that sales should be goods and non - salesThe total amount of sales of the tax service, and the use of the purchased goods for the non taxable services involved in the mixed sales actThe tax

34、, which comply with the regulations, grant from the output tax deductible. Visible, if these two businesses do not separateAccounting, the merger will be levied 17% value-added tax, and because the deductible amount of labor tax is relatively small, so that enterprisesThe tax burden of the industry

35、has increased; if the tax planning has been made, the decoration team will become an independent subsidiary company, according to the current situationBusiness tax collection regulations, decoration business tax rate will be reduced from the original 17% to 3%, the tax burden has been significantly

36、reduced.(eight) deferred tax payment. In the year of higher total profit, deferred tax can reduce the margin of enterprise income taxTax rate. Methods: 1 of the deferred tax according to the tax law in the investee accounting for the actual profit distributionIn the course of processing, the investo

37、r shall confirm the realization of the investment income, so that the realized profits can be transferred into the low tax burdenIf the company is not allocated within the subsidiary company, it can also reduce the taxable income of the parent company and achieve the goal of tax deferralThe. In the pre paid corporate income tax, tax on taxpaye