1. The significance of tax planning to enterprises

1. It helps to enhance the competitive strength of enterprises. If tax planning is scientific and reasonable, it will help to improve the income of enterprises. If an enterprise can fully understand the preferential tax policies and use them reasonably, it will reduce the tax burden of the enterprise to a great extent and enlarge the profit of the enterprise. Taxation also plays a certain role in the decision-making of enterprises. If two enterprises have similar cost structure and management conditions, which enterprise's tax planning is scientific and reasonable will greatly improve its competitiveness.

2. It helps to save the cost of enterprises. As the price for enterprises to enjoy government services, tax payment is an unavoidable obligation for every enterprise. At the same time, the profit of an enterprise is equal to income minus costs and expenses, and tax, as a deduction of income, plays a vital role in realizing the goal of maximizing profits. By arranging economic activities in advance, enterprises can achieve the goal of reducing tax burden within the legal scope, which not only undertakes the obligation to pay taxes, but also reduces the operating costs of enterprises, providing financial guarantee for enterprises to continue to expand reproduction.

3. It helps to standardize the economic behavior of enterprises. Make the investment behavior of the whole enterprise reasonable and legal, and the financial activities within the enterprise develop healthily and orderly, so as to further standardize and improve the management level of the enterprise. Tax laws and regulations are legal provisions to regulate the legal operation and management of operators and pay taxes according to law, and are also a powerful guarantee to ensure the sustained and effective development of the market economic order. Only when operators invest and operate according to law can enterprises receive good returns. Any illegal business behavior will be punished, and it is impossible for enterprises to develop healthily and long-term.

2. Tax planning skills and practice

1. Planning of organizational forms of private enterprises

Private enterprises include four organizational forms: private limited liability companies, private joint-stock companies, private partnerships and privately-owned enterprises. Private limited liability companies and private joint stock limited companies are legal persons and bear limited liability for corporate debts. As the company and its shareholders are two different legal subjects, they are subject to double taxation, that is, corporate income tax is levied on the company, and personal income tax is levied on the wages and salaries earned by shareholders and their after-tax profits. Private partnership enterprises and privately-owned enterprises do not have legal person status, and bear unlimited liability for corporate debts. When collecting taxes, individual income tax is levied according to the item of "income from production and operation of individual industrial and commercial households".

it is necessary for every "prospective taxpayer" to make tax planning by organizational form before registration, which requires investors to make full research before determining the organizational form, collect industry information of the business place, estimate the profit level, comprehensively analyze the income tax burden, and rely on tax planning to win at the starting line.

comprehensively consider the corporate income tax, personal income tax burden, business risk, business scale, management mode, investment amount and other factors, and choose the enterprise organization form suitable for your own actual situation to maximize the investment income.

2. Planning of tax collection through auditing and verification

There are two ways to collect income tax: auditing and verification. For units with a relatively sound financial accounting system that can conscientiously fulfill their tax obligations, the way of auditing and collecting is adopted; For taxpayers with small business scale and imperfect accounting, fixed levy, approved taxable income rate levy and other approved levy methods are adopted. As far as the collection method of approved taxable income rate is concerned, the taxable income rate of different industries is only specified in the proportion range, and the lowest proportion and the highest proportion of the same industry are quite different, which is beneficial to the operation of tax authorities. However, it lacks specific identification standards and is arbitrary, which is likely to cause uneven tax burden of enterprises in the same industry and increase business risks and tax burden of enterprises. If an enterprise operates in multiple industries, the tax law stipulates that the applicable taxable income rate should be determined according to its main projects regardless of whether its business items are accounted for separately, which may lead to the business with lower taxable income rate being taxed according to higher taxable income rate. In addition, enterprises that implement the approved collection can't enjoy the preferential policies of income tax. In contrast, the way of audit collection can enjoy some preferential tax treatment, with less tax-related risks, which is convenient for investors and tax authorities to fully grasp the production and operation of enterprises.

Many private enterprises are small in scale and accounting is not perfect, so they can only adopt the method of verification and collection. Some private enterprises even abandon the method of audit and collection in order to avoid taxes, reduce their scale and operate in different places, and return to the self-employed state of small-scale operation. Private enterprises are small in scale, unable to form industrial advantages, and accounting is not perfect, which reduces the level of enterprise management. On a comprehensive balance, private enterprises choose the way of audit and collection, which not only reduces tax-related risks, but also is conducive to the long-term development of enterprises. This requires enterprises to set up account books in accordance with state regulations, calculate income, costs and expenses, and handle tax returns on schedule.

3. Converting some business entertainment expenses into business publicity expenses

Business entertainment expenses are an indispensable daily expense of private enterprises, and many private owners take invoices for personal and family catering, food and entertainment expenses to the enterprises for reimbursement, which is not desirable to artificially increase the enterprise expenses. The tax law adopts the method of "two-card" to deduct business entertainment expenses. On the one hand, the business entertainment expenses incurred by enterprises are only allowed to be deducted according to 61% of the amount incurred, and the personal consumption part of business entertainment expenses is removed. On the other hand, the maximum deduction limit of business entertainment expenses is set at 5‰ of the sales (business) income in the current year, so as to prevent enterprises from looking for more invoices for meals or even fake invoices to offset the accounts, resulting in the situation of inflated business entertainment expenses.

because the business entertainment expenses incurred by an enterprise are not allowed to be deducted in full, no matter whether it is reasonable or not, first of all, the enterprise should control and reduce the amount of business entertainment expenses, strictly distinguish between business entertainment expenses and other expenses, and do not mix other expenses such as travel expenses, conference expenses, transportation expenses and directors' fees with business entertainment expenses. The catering expenses and accommodation expenses incurred by enterprises attending product fairs and exhibitions should be charged as business publicity expenses. Secondly, enterprises can convert some business entertainment expenses into business publicity expenses and increase the pre-tax deduction amount of expenses. For example, if some catering and entertainment expenses are changed into gifts for customers, the name or logo of the enterprise is printed on the gifts, accompanied by promotional materials of the enterprise, or customers are invited to participate in product promotion meetings organized by the enterprise, and participants are required to sign in, and catering and accommodation are provided for the participants. The resulting expenses are used as business promotion expenses, and the part that does not exceed 15% of the sales (business) income in the current year is allowed to be deducted, and the excess part is allowed to be deducted in future tax years.

4. Planning by combining donations from private companies with individual donations

With the development of economy and the enhancement of corporate social responsibility awareness, more and more private owners are enthusiastic about public welfare undertakings. According to the tax law, the part of the public welfare donation expenditure incurred by an enterprise that does not exceed 1.2% of the total annual profit is allowed to be deducted. The total profit can only be calculated after the end of the fiscal year, and the donation occurs during the annual period. If the enterprise does not make tax analysis before the donation, it may make the enterprise bear additional tax burden because of the donation, and combine the donation of the private company with the personal donation, so that the enterprise can bear social responsibility and also obtain tax-saving income.

5. Pay attention to the division of business expenses and investors' personal expenses

At present, many private enterprises are not standardized in accounting, requiring financial personnel to reimburse their personal or family consumption expenses, using corporate funds for individuals or families to buy cars and houses without tax declaration, or using public funds in the name of borrowing to evade taxes privately. Once verified by tax authorities, it will cause serious losses to enterprises and investors.

according to the tax law, individual investors of a sole proprietorship enterprise or partnership enterprise use enterprise funds to pay consumer expenses unrelated to the production and operation of the enterprise and property expenses such as buying cars and houses for themselves, their family members and their related personnel, which is regarded as the profit distribution of the enterprise to individual investors and incorporated into the income from the individual production and operation of the investors, and personal income tax is levied according to the item of "income from the production and operation of individual industrial and commercial households"; Individual investors of enterprises other than the above-mentioned enterprises pay for themselves, their family members and their related personnel the consumer expenses unrelated to the production and operation of the enterprise and the property expenses such as buying cars and houses, which are regarded as the dividend distribution of the enterprise to individual investors, and personal income tax is levied according to the items of "interest, dividends and dividend income", and the above expenses of the enterprise are not allowed to be deducted before income tax.

In addition, in order to prevent some shareholders of enterprises from misappropriating public funds for private use and evading taxes in the name of "borrowing", the tax law stipulates that if individual investors borrow money from their investment enterprises (except sole proprietorship enterprises and partnership enterprises) during the tax year, the unpaid loans will be regarded as the dividend distribution of enterprises to individual investors, and the income from dividends will be based on "interest, dividends and bonuses".

6. Planning of investors' dividends and wages and salary income

Because the enterprise income tax law cancels the restriction of taxable wages, the wages and salary income received by investors in private companies are allowed to be deducted before tax as long as they are reasonable salary expenses, while the dividend income shared by investors belongs to after-tax profit distribution and cannot be deducted before tax. Investors can choose between dividends and salary income to reasonably reduce the income tax burden.

Third, tax planning case

Case 1: If the chairman of a private limited liability company intends to donate 4 million yuan to compulsory education in western rural areas through china charity federation in the name of the company in May 2111, the company's total profit in 2111 will be 28 million yuan, and the chairman will receive a bonus of 2.8 million yuan. It is estimated that the total profit in 2111 will be 31 million yuan, and the chairman will receive a bonus of 3 million yuan. The deduction limit of the company's donation is 3.6 million yuan (3,111× 12%), and the remaining donation expenditure of 411,111 yuan may not be allowed to be deducted before tax, and the enterprise income tax will be increased by another million yuan. If the chairman donates 3.6 million yuan in the name of the company and 411,111 yuan from the dividend income in the name of the individual, according to the provisions of the individual income tax law, the individual's donation to rural compulsory education through non-profit social organizations and state organs is allowed to be deducted in full from the income before paying individual income tax.

because the enterprise income tax law sets the deduction ratio of public welfare donations, it is a rational practice for many private enterprises to donate less in the name of companies and more in the name of investors. Starting from the interests of shareholders, it is necessary for enterprises to limit the amount of donations. As a supplementary measure, major shareholders make additional donations in their own names, which not only expresses their love, but also reduces the tax burden. It is the best combination of rational business and emotional donations.

case 2: enterprise a is located in an urban area of a city. in addition to factory buildings and office buildings, the enterprise also includes factory walls, chimneys, water towers, substation towers, swimming pools, parking lots and other buildings. the total project cost is 1 billion yuan, and the construction cost of building facilities other than factory buildings and office buildings is 211 million yuan. Assume that the deduction rate stipulated by the local government is 31%.

scheme 1: all buildings are included in the original value of the property as real estate. Property tax payable =111111×(1-31%)×1.2%=841 (ten thousand yuan).

scheme 2: the swimming pool, parking lot, etc. will be built in the open air and accounted for separately in the accounting books. Property tax payable = (111111-21111) × (1-31% )× 1.2% = 672 (ten thousand yuan).

it can be seen that scheme 2 pays 1.68 million yuan less property tax than scheme 1.

tax planning is a sign that an enterprise is mature and rational. It is a long-term behavior and pre-planning activity of an enterprise. It requires a long-term strategic vision, focusing on the overall management decision, and sometimes combining with the enterprise development strategy to choose the scheme that can maximize the overall income of the enterprise. Only in this way can we really "save taxes and increase income"