Reasonable planning of enterprise tax payment is mainly income tax planning, and turnover tax (value-added tax) has no room for planning, and it is impossible to plan. Since tax planning is mainly income tax planning, this case only considers income tax.
As the branch does not have the status of an independent legal person, its sales, costs and taxes are all completed by the parent company (Shenzhen New Nutrition Technology Production Company), and the parent company can enjoy the treatment of high-tech enterprises, and the income tax rate is 15%, so the second scheme is the best choice.
At the same time, the H subsidiary in the Mainland can also transfer its products to the parent company for sales, accounting and tax payment, which can deduct the value-added tax and related transactions, and the income tax can be saved by 10%.
In a word, the subsidiaries and branches of Shenzhen New Nutrition Technology Production Company can be used as production centers and the head office as profit centers, which can save tax costs.