The tax planning for individual households is as follows, which can be carried out in the following ways:

1, the use of tax incentives, the use of tax incentives for individual households to carry out tax planning, can be utilized to take advantage of the preferential policies are:

Old people, disabled people and martyrs engaged in individual production and business, some of the community urgently needs to be labor-intensive and the income is less than a certain standard, can be reduced or exempt from income tax.

If the labor intensity of certain urgent social needs is high and the income is below a certain standard, the income tax can be reduced or exempted;

If a serious natural disaster has caused major losses, the individual income tax will be reduced.

Individual industrial and commercial households can make full use of these preferential tax provisions to obtain preferential treatment for enjoying tax reductions and exemptions during the period of operation. In addition, individual businessmen can also purposefully choose such as economic development zones, special economic zones and bonded zones to engage in production and operation in order to enjoy more tax benefits.

2, the use of cost conversion, the use of cost conversion of individual businessmen for tax planning, can take the following measures:

With their own homes and land business, at this time, whether to operate the individual households to collect rent, consumed water, electricity, fuel costs how to share the cost of living expenses of family members and

transportation costs in the cost of the product there is a performance, and so on, will have a different role in the tax. have a different effect on tax revenue.

When the proprietor and his family work in a self-employed business, the proprietor is required to pay wages for the labor of his family at work. According to the tax law, the staff's wages and

prescribed allowances can be included in the cost of the product, so that individuals have gained, the enterprise to pay less tax, both happy. Operators working and resting in their own residences can claim overtime pay, as long as it does not exceed the standard approved by the tax authorities.

3, the use of approved levy,

Since the accounts of individual businessmen are not perfect and the cost bills are not enough, they can apply for approved levy from the tax authorities. Usually, the individual businessman approved levy of the comprehensive tax rate is low: value-added tax 3%, additional tax 0.18%, personal tax 1.5%, the comprehensive tax rate is only 4.68%. Therefore, the comprehensive calculation of the approved levy to pay less tax individual business households, can be taken to the tax authorities to apply for approval of the levy this way to tax planning, so as to realize the tax burden of individual households to a certain extent to reduce.