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Agency bookkeeping company tax planning, reasonable tax avoidance

Release time: 2020-09-18 Source: admin Number of views: 565

Good control of preferential policies to avoid overpayment due to blind areas

A clear distinction should be made between corporate expenses and shareholders' personal consumption

Try to keep an invoice for all company expenses

The state has two main preferential policies for high-tech enterprises:

1. The R&D expenses of the enterprise can be deducted by 175% of the enterprise income tax before tax。

2, apply to become a "high-tech enterprise", you can pay 10% less enterprise income tax, according to 15%。

The threshold of preferential tax policies for small micro-profit enterprises is lower:

1. For small micro-profit enterprises with annual taxable income less than 500,000 yuan (including 500,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a tax rate of 20%。

2, small-scale taxpayer enterprises whose monthly sales do not exceed 30,000 yuan (90,000 yuan quarterly tax), enjoy the preferential policy of temporary exemption of value-added tax for small and micro enterprises。

Grasp the preferential tax policy of year-end bonus:

The exact name of the year-end bonus is "annual one-time bonus", and the year-end bonus tax calculation method is a relatively preferential algorithm, which is the only one in the year that can be divided by 12 to calculate the appropriate tax rate of tax incentives。

A clear distinction should be made between corporate expenses and shareholders' personal consumption

Sometimes businesses can confuse corporate expenses with shareholders' personal consumption。For example, a company invested in the purchase of a house, but the right holder is written as a shareholder, rather than the investment unit, and the funds are not listed on the book。When corporate expenses and shareholders' personal expenses are mixed, in accordance with the Individual Income Tax Law and the relevant provisions of the State Administration of Taxation, it is deemed that shareholders have received dividends from the company, and individual income tax must be withheld and paid, and relevant expenses shall not be included in the company's cost expenses, thus bringing additional tax burdens to the company。

Don't be greedy for preferential treatment without taking invoices, it is likely to pay more taxes

The tax authorities implement "tax control by vote", and all expenditures of enterprises must obtain legal documents, otherwise they cannot be deducted before tax。Being able to obtain legal documents (invoices) has become an important method for enterprises to save taxes。In particular, when the other party induces enterprises not to issue invoices in the name of preferential treatment, some enterprises will agree, and this is actually a loss。

For example, if a company buys 1,000 yuan of office supplies, it only needs to pay 900 yuan if it does not issue an invoice, and it needs to pay 1,000 yuan if it does issue an invoice, which appears to save 100 yuan。

In fact, it is not: if you pay 100 yuan more, the enterprise's income tax can be reduced by 250 yuan;If you pay 100 yuan less, the enterprise's income tax will pay 250 yuan more。Therefore, when there must be an expenditure, we must remember to obtain relevant documents。

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