Enterprise expansion, we need to rationalize the layout of production materials and production capacity, mainly from the perspective of production and business needs to consider. In the "Enterprise Income Tax Law" there is a clear provision that "the autonomy organs of the national autonomous areas of the national autonomous areas of the enterprises shall pay the enterprise income tax belonging to the local share of the part, can decide to reduce or exempt. If the autonomous prefectures or counties decide to reduce or exempt the tax, the decision shall be reported to the people's governments of the provinces, autonomous regions and municipalities directly under the central government for approval.

Although some of these areas are backward, but for the enterprise, the enterprise stationed in these areas can enjoy a relatively low tax rate, for the enterprise tax saving can play a more positive role. Some areas in order to attract investment, accelerate the development of the city opened up a variety of preferential policies, such as the use of government funds to subsidize enterprises, incentives, etc., these are favorable tax incentives for enterprises, which can bring more benefits to the enterprise, and with the local economy *** with the development of a win-win situation.

2, the creation of an independent company

Reregistered an independent sales company, can be used to share the enterprise's hospitality costs, advertising costs, and the various taxes payable. Assuming an enterprise's annual sales revenue for M, business hospitality for N, then the year can be deducted hospitality expenses for Mx5‰ and Nx60% of the lesser, only in Mx5‰ = Nx60% when the enterprise can be fully deductible business hospitality, that is, N = 0.83% M. But the enterprise's hospitality can not be fully realized in accordance with this rate.

3, with limited funds to do more things, it is very complicated to say, but it is very simple to achieve

Delayed revenue recognition: the time to do homework, the main purpose is to use the time value of money, if the enterprise is in an advantageous position in the transaction, you can agree on the latest date of receipt of the contract, the expiration of the invoice. But the other side of the enterprise before this date will be completely paid, but the enterprise will not be issued a sales invoice, at this time, the enterprise can take possession of this part of the right to use the funds, you can use these funds to do more things.

Delayed payment or installment payment: Similarly, the enterprise can be agreed in the contract payment date, before arriving at the payment date, the enterprise received the goods and did not pay, at this time the enterprise still has the right to use this part of the funds, according to the theory of the time value of money, the enterprise can use these funds to earn more profits.

4, the rational use of regulations

According to the regulations: "R & D costs are included in the current profit and loss did not form an intangible asset, in accordance with the start of the year the actual amount of R & D costs incurred 50% of the direct credit." "R & D costs to form intangible assets in accordance with the intangible assets of 150% amortized before tax." So companies can increase the investment in R & D costs, as a way to reduce the tax base.