SMEs how to legally avoid tax?

According to reports, the State Administration of Taxation Division of the international anti-tax avoidance work of the Director Lu Su In response to the current foreign anti-avoidance situation, said that China has approved the setting up of more than 40 million foreign enterprises, foreign enterprises through a considerable number of A variety of means to transfer tax profit, resulting from the book, the foreign large-scale loss, a loss of face up to 60% more than the year amounted to a loss of more than 1200 billion yuan. In accordance with the provisions of tax law, after the profit can make up for the loss of the year before. As a result, China's annual foreign income tax levy less about 30,000,000,000 yuan.

There is no doubt that in the capital on the stage, only tax avoidance is not a foreign mission or the needs of small and medium enterprises financial managers also have to bear most of the "how reasonable tax" heavy and difficult mission in the dance. The capital strength and not a strong entrepreneurs, often troubled by the following questions ingenuity of the elite business decision-makers: how to make use of tax-related policies and reasonable to reduce pressure on the business? How to legally evade tax control, use of corporate funds to expand production retention?

China's current taxation system been controversial. Due to the high nominal tax, a heavy burden on enterprises; due to the low level of collection and management, resulting in corporate tax evasion, tend to escape serious charges, a number of businesses and individuals in violation taxation regulation of the media reports continue to be found.

Judging from the domestic situation, China's business-to-high-rate tax policy a lot of complaints, some of the industry are also controversial. As a result, enterprises as far as possible to safety, legitimate "self-burden", has become the consensus of the business.

Legitimate tax avoidance is the respect for the law, pay taxes in accordance with the law under the premise of taxpayers take the appropriate means of tax evasion and reduce tax expenditures. Is not a reasonable tax evasion, tax evasion, it is a legitimate and normal activities; reasonable tax avoidance is also not just the financial sector, need to taste the city of Commerce and other departments, from the signing of the contract, receipt and payment of money, and so on To start. Tax avoidance is in compliance with tax laws, pay taxes in accordance with the law's premise, based on tax law and the detailed study based on the existing tax laws provided for different tax rates, tax different from the way the use of flexible, so that the profits of enterprises to create more In the remaining part of legitimate business. As if it were a court of defense lawyers, law, the maximum protection of the legitimate rights and interests of the parties. Tax avoidance is legal, is the legitimate economic rights of the enterprise. It must be emphasized: the legal tax evasion and tax evasion and tax fraud drilling there is a qualitative difference between taking advantage.

The type of tax avoidance features and content into their domestic tax avoidance, tax and the transfer of tax burden in the form of three. We will be home to small and medium enterprises in China have introduced a number of commonly used methods of tax avoidance.

From the practical point of view, that means the avoidance of domestic enterprises through various means, ways and means to avoid domestic tax liability. On a more realistic conditions, corporate executives and financial managers need to address different problems.

Reasonable tax avoidance: CEOs can do

Tax evasion, is not a long time ago now can only be applied to the subject in private exchanges. Many business owners are now in how the exchange of tax evasion, the success of the experience of everyone "and rallied together to emulate." Just to take a curtain call of the 10th National People's Congress, tax policy, tax and regulatory issues such as tax rates have been repeatedly referred to the delegates.

A business point of view of analysis. If management can be a decision-making, enterprise development strategy point of view, this kind of operation is more suitable for you.

Replaced by "foreign" companies

China's foreign-invested enterprises preferential tax policies from time to the Sino-foreign joint venture enterprises, cooperative enterprises, such as business model transition is, after all, enjoy access to a more tax, a tax exemption or a good way.

Registration to the "tax oasis"

In all special economic zones, coastal economic development zones, special economic zones and economic and technological development zone where the city's old urban area, as well as that country's high-tech industry zone, bonded zone established by the production, management, service-oriented enterprises and enterprises engaged in high-tech development, Can enjoy a greater degree of tax incentives. Small and medium enterprises to invest in the choice of location, can have more choice of destinations in the region to engage in specific investment and production and management so as to have more tax benefits.

Into the special industry

For example, duty-free provision of the service industry: nurseries, kindergartens, homes for the elderly, people with welfare agencies for the provision of parenting services, exempt from sales tax.

Marriage, funeral services, exempt from sales tax.

Hospitals, clinics and other medical institutions to provide medical services exempt from sales tax.

Resettlement of the "four disabled persons" accounted for 35% of the production staff of more than corporate welfare District, which belongs to the operating business tax "services" within the scope of items (except for the advertising industry) business, the business tax exemption.

Disability services provided by individual members, exempt from sales tax.

"Management fees" of the article

Enterprises can be prepared to increase the extraction rate of bad debts, bad debt reserve is to enter the administrative costs, thus reducing the profits of that year, the income tax Keyishaojiao.

Enterprises can be as much as possible to shorten the depreciation period, this increase in the amount of depreciation, reducing profits, pay less income tax. In addition, the use of different methods of depreciation, provision for depreciation vary greatly, will eventually affect the amount of income tax.

Instead of using "money"

Owners of private small and medium enterprises should take into account how to operate in the water, electricity and fuel costs for sharing, the cost of living for their families, transportation costs and various miscellaneous support is included in cost of products.

Today's business community, which has been a frequent use. They will buy their house, car expenses, and even children whose school fees are paid in the company to operate the project. This is not to deal with the state policy to allow, although this method in the current business is not uncommon, but we are not here to promote.

To raise a reasonable employee benefits

Owners of private small and medium enterprises in production and operation, could be considered in the taxable wage does not exceed the framework of the appropriate employees to raise wages for employees for medical insurance, the establishment of trade union pension funds, insurance funds and unemployment funds, and other education workers to co-ordinate fund, Enterprise property insurance and transportation insurance and so on. These costs can be paid in costs, but also to help private owners to mobilize the enthusiasm of the staff, to reduce the tax burden, reduce the burden on business risks and benefits. Enterprises can lower the cost of maintaining a good win overall efficiency.

Well, "clearing the sale," the article

Choose a different way of clearing sales, deferred revenue recognition. Enterprises should be in accordance with their own actual situation, as far as possible, delay the timing of income recognition. For example, a company selling electrical appliances, all types of Taiwan-month sold 10,000 air-conditioning, earning a total of about 25,000,000, 17% of output, to pay more than 425 million tax, but the business next month will be immediately referred to purchase stamps Offset this month. Due to the time value of money, the delay will give businesses tax unexpected tax.