Tax refund technology refers to the tax planning techniques where the tax authorities return the taxpayers' paid taxes and directly save taxes under legal and reasonable circumstances. In the case of paying taxes, the tax rebate is undoubtedly to repay the paid taxes and reduce taxes. The greater the tax rebate, the more tax will be reduced.

Technical features of tax refund:

(1) Absolute tax saving. Tax refund technology is based on the principle of absolute tax saving, which directly reduces the absolute tax amount of taxpayers and belongs to the absolute tax saving type of tax planning techniques.

(2) The technology is relatively simple. The tax saved by general tax refund technology can be calculated by simple tax refund formula, and some countries have also given simplified formulas to simplify the calculation of tax reduction, so the tax refund technology is relatively simple.

(3) The scope of application is small. Tax refund is generally only applicable to taxpayers who have certain behaviors, so the scope of application of tax refund technology is small.

(4) It has certain risks. The reason why a country encourages a certain behavior, such as investment, is often because this behavior is risky, which also makes tax planning with tax refund technology risky.

Technical points of tax refund

(1) Try to maximize the tax refund items. Try to get more tax refund treatment under legal and reasonable circumstances. Other things being equal, the more tax refund items, the more taxes paid, so the more taxes saved, so as to maximize tax refund and realize the maximum tax saving.

(2) Maximize the tax refund. Try to maximize the tax refund under legal and reasonable circumstances. Other things being equal, the more tax rebates, the greater the amount of tax rebates, and the more taxes saved, so as to maximize tax rebates and tax savings.

2. Deferred tax payment technology

Tax deferred technology refers to the tax planning techniques that allows taxpayers to postpone tax payment and save tax relatively under legal and reasonable circumstances. The taxpayer's delay in paying the current tax cannot reduce the taxpayer's absolute total tax payment, but it is equivalent to obtaining an interest-free loan, which can increase the taxpayer's cash flow in this period and make the taxpayer have more funds to expand working capital for capital investment in this period; Due to inflation and currency depreciation, one yuan today is more valuable than one yuan in the future; Because of the time value of money, that is, investing more money today can generate income, so that more after-tax income can be obtained in the future, and the tax revenue is relatively reduced.

Technical characteristics of deferred tax payment

(1) Relative tax saving. Deferred tax technology uses the principle of relative tax saving, and the absolute amount of tax paid in a certain period has not been reduced, but the instantaneous value of money is used to reduce taxes, which belongs to the relative tax saving type of tax planning techniques.

(2) The technology is complicated. Most deferred taxes involve many clauses and other technologies in all aspects of the financial system.

It involves all aspects of financial management and requires certain knowledge of mathematics, statistics and financial management. All kinds of tax extension and tax saving schemes can only be compared through complicated financial calculation, so as to know the relative tax reduction range, and the technology is complicated.

(3) The scope of application is large. Deferred tax payment technology can be used as a kind of tax planning techniques, which uses the deferred tax payment provisions of tax law, selective methods of accounting system and other provisions to save taxes. It is applicable to almost all taxpayers and has a wide range of applications.

(4) It has relative stability. Deferred tax payment is mainly based on financial principles, rather than some policies that are relatively risky and easy to change. Therefore, the tax saving technology of deferred tax payment is relatively certain.

Technical points of deferred tax payment

(1) Maximize deferred tax. Under the legal and reasonable circumstances, try to strive for more projects to postpone tax payment. Under other conditions, including the same total tax payment in a certain period, the more deferred tax items, the less tax paid in this period, the greater the cash flow, the more funds available for expanding working capital and investment, and the more future income, so the more taxes saved. Maximizing deferred tax can maximize tax savings.

(2) Maximize the extension period. Extend the tax payment period as far as possible under legal and reasonable circumstances. Under other conditions, including when the total tax payment remains unchanged for a certain period of time, if the tax extension period is too long, the more income will be generated by the cash flow increased by the tax extension, so the more tax will be saved. Extending the tax extension period to the maximum extent can save tax to the maximum extent. For example, according to the national regulations, the company's foreign investment income can be temporarily exempted from tax as long as it stays abroad and is not repatriated. Then, companies that have left their foreign investment income abroad will now have more funds to reinvest, so as to get more income in the future, which is equivalent to offsetting taxes, increasing after-tax profits and reducing taxes. For another example, the state stipulates that the purchase of high-tech equipment can be depreciated by the straight-line method, double declining balance method, or as a one-time deduction of the current year's expenses. Then, under the condition that other conditions are basically similar or the advantages and disadvantages are basically offset, although the total deduction amount is basically the same, if the company chooses to deduct the expenses of the current year, it can pay the least tax at the initial stage of investment and postpone the tax payment to the next year, which is equivalent to delaying the tax payment.

3. Credit technology

The technology of tax credit refers to the tax planning techniques of increasing tax credit and absolute tax saving under legal and reasonable circumstances. The greater the tax credit, the greater the amount of tax offset, the smaller the tax payable and the greater the tax savings.

Characteristics of credit technology

(1) Absolute tax saving. Credit technology adopts the principle of absolute tax saving, which directly reduces the absolute tax amount of taxpayers and belongs to the absolute tax saving type of tax planning techniques.

(2) The technology is relatively simple. Although some tax credits are similar to deductions, generally speaking, the types of tax preferences or basic deductions stipulated by various countries are limited and the calculation is not very complicated, so the credit technology is relatively simple.

(3) The scope of application is larger. Credit is generally applicable to all taxpayers, not just the preferences of some specific taxpayers, so the application scope of credit technology is wider.

(4) Relative certainty. Credit is relatively stable and less risky in a certain period of time, so it is relatively certain to use credit technology for tax planning.

Technical points of credit

(1) Maximum credit item. Strive for as many credit projects as possible under legal and reasonable circumstances. Other things being equal, the more items deducted, the more taxable items deducted, the smaller the tax payable and the more tax saved. Maximizing credit projects can maximize tax savings.

(2) Maximize the credit line. Under legal and reasonable circumstances, try to maximize the credit line of each credit project. Other things being equal, the greater the tax credit, the greater the tax credit, and the smaller the tax credit, the more tax savings, so as to maximize the tax credit and achieve the maximum tax savings. For example, a country stipulates that a company entrusts a scientific research institution or university to carry out scientific research and development, and 65% of the scientific research expenses paid can be directly deducted from the taxable income. It also stipulates that the part of the company's scientific research and development expenses that exceeded the average of 25% in the past three years can be directly deducted from the taxable income of that year. An enterprise that must continuously carry out scientific research and development in order to survive and develop can choose the one that pays less tax among the two schemes under the condition that other conditions are the same or the advantages and disadvantages are basically balanced.

4. Deductive technique

Deduction technology refers to the tax planning techniques, which saves tax directly by increasing the amount of deduction or by adjusting the amount of deduction in each tax period under legal and reasonable circumstances. In the case of the same income, the greater the deduction, exemption and credit, the smaller the tax base, the smaller the tax payable and the greater the tax savings.

Characteristics of deductive technique

(1) can be used for absolute and relative tax saving. Deduction technology can be used for absolute tax saving, which can reduce the absolute amount of tax base through deduction, thus reducing the absolute tax amount; It can also be used for relative tax saving, which can increase the taxpayer's cash flow and delay tax payment by legally and reasonably distributing the expense deduction and loss offset in each tax period, thus saving taxes relatively. In this respect, it is similar to the principle of deferred tax payment.

(2) The technology is complicated. The provisions on tax deduction, tax exemption and deduction in various countries' tax laws are the most complicated, with the largest variety and scale. To reduce more taxes, we must be proficient in all the latest tax laws, calculate the results and compare them, so the deduction technology is more complicated.

(3) The scope of application is larger. Deduction is a rule applicable to all taxpayers, and almost every taxpayer can use this method to save taxes. Therefore, the deduction technology is a tax planning techniques that can be widely used and has a broad application prospect.

(4) Relative certainty. Deduction is relatively stable within a specified period of time, so it is relatively stable to use deduction technology for tax planning.

Key points of deductive technique

(1) Maximum deduction. Deduct as many items as possible under legal and reasonable circumstances. Other things being equal, the more deductions, the smaller the tax base, the smaller the tax payable and the more tax saved. Maximum deduction can maximize tax savings.

(2) Maximize the deduction amount. Under the legal and reasonable circumstances, try to maximize the amount of each deduction. Other things being equal, the larger the deduction, the smaller the tax base and the smaller the tax payable, so the more tax will be saved. Maximizing the deduction can maximize tax savings.

(3) The earliest deduction. Under the legal and reasonable circumstances, try to make all allowable deductions deducted in the earliest tax period. Other things being equal, the earlier the deduction, the less the tax paid in the early stage, the greater the cash flow in the early stage, the more funds that can be used to expand working capital and investment, and the more income in the future, so the more taxes are saved. The earliest deduction can save taxes to the maximum extent. For example, there are two ways for the state to allow companies to deduct customer entertainment expenses: one is to allow the amount calculated according to a certain proportion of the company's sales revenue to be deducted; Second, it is allowed to deduct the actual customer entertainment expenses according to the quota. Companies with almost the same annual customer entertainment expenses can save more taxes by deducting more customer entertainment expenses under other similar conditions.

5, tax-free technology

Tax-exempt technology refers to the tax planning techniques that makes taxpayers become tax-exempt persons, engages in tax-exempt activities, or exempts tax-exempt objects from taxation under legal and reasonable circumstances. Tax-exempt personnel include natural persons, tax-exempt companies and tax-exempt institutions. Generally, there are two kinds of tax exemptions for different purposes in various countries: one is tax exemption, which is only a compensation for taxpayers' financial interests; The other is tax exemption, which belongs to the nature of tax preference and is the financial benefit obtained by taxpayers. Nursing tax exemption is often obtained under extraordinary circumstances or conditions, generally just to make up for losses. Therefore, tax planning can not use it to achieve the purpose of tax saving, and only by obtaining tax exemption with the nature of national incentives can the purpose of tax saving be achieved.

Characteristics of tax-free technology:

(1) Absolute tax saving. Tax-free technology adopts the principle of absolute tax saving, which directly exempts taxpayers from absolute tax, and belongs to tax planning techniques with absolute tax saving.

(2) The process is simple. Tax-free technology does not need knowledge such as mathematics, statistics and financial management. For tax planning, you can simply know whether you can reduce taxes without complicated calculation or even comparison.

(3) The scope of application is narrow. Tax exemption is a relief for specific taxpayers, tax recipients and situations, such as having to engage in a specific industry, operating in a specific field, meeting specific conditions, etc. Not every taxpayer can or is willing to do it. Therefore, tax-free technology is often not widely used and its scope of application is narrow.

(4) There are risks. In the investment, operation or personal activities of enterprises that can use tax-free technology, there are often some regions, industries, projects and behaviors that are considered to have low return on investment or high risks. For example, if you invest in high-tech enterprises, you can get tax-free treatment, or you may get investment income that exceeds the average level of society, or you may have high growth, but the risk is also extremely high, and it is very likely that investment will fail because of investment mistakes, making tax exemption meaningless.

Key points of tax exemption technology:

(1) Strive for more tax-free treatment. Under legal and reasonable circumstances, strive for tax exemption treatment as much as possible, and strive for tax exemption treatment for as many projects as possible. Compared with paying taxes, tax exemption is tax reduction. The more tax exemptions, the more tax reductions.

(2) Maximize the tax exemption period. Extend the tax exemption period as far as possible under legal and reasonable circumstances. Many tax exemptions have a time limit. The longer the tax exemption period, the more tax will be saved. For example, the state levies income tax on general enterprises at the ordinary tax rate, exempts enterprises in the A Economic Development Zone from tax for three years from the date of operation, and exempts enterprises in the B Economic Development Zone from tax for five years from the date of operation. Then, under the condition that the conditions are basically the same or the advantages and disadvantages are basically balanced, Company A can go to Economic Development Zone B, thus obtaining tax-free treatment, extending the tax-free period to the maximum extent, and thus saving more taxes under legal and reasonable circumstances.

6. Split technology

Splitting technique refers to tax planning techniques that divides income and property between two or more taxpayers under legal and reasonable circumstances, thus directly saving taxes. For the sake of adjusting income and other social policies, income tax and general property tax in various countries generally adopt progressive tax rates. The larger the tax base, the higher the applicable maximum marginal tax rate. Dividing income and property between two or more taxpayers can reduce the tax base to a lower tax rate, thus reducing the highest marginal applicable tax rate and tax revenue. For example, the taxable income of 20,000 yuan is taxed at 20%, and the taxable income of 20,000 yuan to 40,000 yuan is taxed at 40%. After a couple got married, the wife gave all her savings to her husband who had no savings. When paying personal income tax, the husband gets a taxable dividend of 20,000 yuan and interest of 20,000 yuan each year, and the wife has no taxable income. At this time, the husband will have an income of 20,000 yuan and be taxed at the rate of 40%. However, if the husband transfers the deposit back to his wife's name and lets her share the interest income, the highest marginal tax rate of the couple's annual income of 40,000 yuan will be reduced from 40% to 20%, and the tax will be reduced by 4,000 yuan (1.2-0.8). The difference between segmentation technology and tax rate differential technology is that the former saves tax by legally and reasonably reducing the taxpayer's tax base, while the latter does not save tax by reducing the tax base; The former mainly uses national social policies, while the latter mainly uses national financial policies.

Characteristics of splitting technology

(1) Absolute tax saving. Segmentation technology uses the principle of absolute tax saving to directly reduce the absolute tax amount of taxpayers, which belongs to the absolute tax saving type of tax planning techniques.

(2) The scope of application is narrow. Some enterprises often reduce the applicable tax rate by dividing their income into several small enterprises, which is considered as a tax avoidance behavior by many countries. In order to prevent enterprises from taking advantage of the tax treatment of small enterprises to avoid tax, some countries have formulated anti-tax avoidance clauses on the income division of enterprises, so the division technology is generally only suitable for tax planning of natural persons. However, even for natural persons, the applicable population and splitting projects are limited and the conditions are harsh, so the application scope of splitting technology is narrow. However, the narrow scope of application does not mean that it cannot be used. Some tax brochures issued by the IRS to taxpayers free of charge also instruct taxpayers how to divide income and property in order to achieve the purpose of tax saving.

(3) The technology is complicated. Using split technology to reduce tax revenue is not only limited by many tax conditions, but also affected by many non-tax conditions such as splitting participants, and the technology is more complicated.

Key points of splitting technology

(1) split rationalization. In addition to being legal, we should pay special attention to the rationality of dividing income or property to make the division legal and reasonable. For example, income and property should be separated in strict accordance with the guidance of the tax bureau brochure. What we quoted above is an example of legal and reasonable division of income. If we don't divide it like this, the couple who are not familiar with the tax law will have to pay more taxes, and they will reduce their taxes through division.

(2) Maximize tax saving. Under the legal and reasonable circumstances, try to maximize tax reduction through splitting technology. For example, an English couple has 400,000 pounds in their husband's name, and they have a son. The husband has an idea that if he dies first, he will leave his property to his wife, because in Britain, the inheritance a husband gives his wife can enjoy tax exemption, and the property is left to his son after the wife dies, and the property has not been taxed twice. The husband sought tax advice, and the tax consultant advised him that the correct way was to divide 400,000 pounds * * * with the property before his death, leaving 23 1 1,000 pounds of property for himself, transferring 1 1,690 pounds of property to his wife, leaving the property to his son when he died, and leaving part of her property to his son after his wife died. Because although the husband's property is tax-free when bequeathed to his wife, the inheritance tax of 67,600 pounds will be paid to Britain at the rate of 40% for the part of his wife's estate exceeding 23 1 000 pounds. Britain's inheritance tax is a system in which husband and wife declare and pay taxes separately. Everyone enjoys a tax allowance of 236,5438+00,000. There is a tax trap that not everyone will find, that is, everyone only has a tax allowance of 236,5438+00,000. Therefore, before his death, the husband divided the property into two parts, both of which were less than 236,5438+0,000, and the husband and wife left part of the property to their son, which could reduce the inheritance tax by 67,600.

7. Choose favorable productive investment industries for tax planning.

According to the social development planning and industrial orientation in different periods, the state has formulated different tax policies for different industries. Investors choose investment industries according to the differentiated provisions of national industrial policies and tax preferences, which can not only reduce the tax burden, but also reflect the government's industrial policy orientation. Domestic-funded productive enterprises receive less tax incentives, mainly new enterprises, product export enterprises and welfare production enterprises, but the term is generally not long, and there are mainly the following categories to choose from.

1) Domestic-funded enterprises with waste water, waste gas, waste residue and other wastes as the main raw materials can reduce or exempt enterprise income tax within five years.

(two) domestic enterprises and institutions engaged in technology transfer, technical consultation, technical services and technical training related to technology transfer, the annual net income of less than 300 thousand yuan, temporarily exempt from enterprise income tax.

3) VAT is applicable to agricultural products, tap water, heating, air conditioning, hot water, gas, books, newspapers, magazines, feeds, fertilizers, pesticides, etc. The preferential tax rate is 13%. Duty-free and zero tax rate apply to export goods.

4) For high-tech enterprises in the high-tech industrial development zone approved by the State Council, except for the enterprise income tax at a reduced rate of 15%, new enterprises shall be exempted from enterprise income tax for two years from the year of production.

(five) the newly established urban employment service enterprises, when the number of unemployed people exceeded 60% of the total number of employees, may be exempted from enterprise income tax for 3 years with the approval of the competent tax authorities. After the expiration of the tax exemption period for labor employment service enterprises, if the newly placed unemployed persons account for more than 30% of the total number of employees of the original enterprise in that year, the enterprise income tax may be levied by half for 2 years upon examination and approval by the competent tax authorities.

6) Welfare factories organized by civil affairs departments and social welfare production units that have not been handed over to street offices, in which "four disabled" personnel account for more than 35% of the total number of production personnel, are temporarily exempted from enterprise income tax; Where the placement of "four disabled" personnel accounts for more than 35% of the total number of production personnel10, the enterprise income tax will be levied by half. When choosing these industries, enterprises must make a careful accounting comparison between the expected income and the cost paid. They should not give up their advantages and change the form and content of production in order to save taxes, resulting in greater losses and losses.