under the premise of a certain total income, small catering enterprises should increase the amount of deductible items as much as possible, and

reasonably increase the cost and expenses, thus reducing personal income tax.

1。 Planning of salary and salary expenses

According to the document Caishui [2118] No.65, the reasonable salary and salary expenses actually paid by small catering enterprises to their employees, the trade union funds allocated, the employee welfare expenses incurred and the education G expenses are respectively

2%, 14% and 2% of the total salary and salary.

5% of the standard is deducted according to the facts. Since the salary of the investor is not

to be deducted before tax, if the investor's family or relatives work in the enterprise, they should increase their salary and

welfare expenses. For the managers and technicians employed by the enterprise, they should pay them reasonable salary

, which will make part of their salary welfare, not only retaining talents, but also increasing the expenses before tax.

2。 Accounting for household expenses and business expenses separately

The tax law stipulates that the living expenses incurred by investors and their families are mixed with the production and business expenses of enterprises, and it is difficult to divide them. All of them are regarded as the living expenses incurred by investors and their families, and no pre-tax deduction is allowed. Therefore, household expenses and business expenses should be accounted for separately, especially for investors who use their own

real estate to operate. They should separate their office space from their living quarters, and account for rent, utilities,

telephone charges, property management fees, etc. separately, so that business expenses can be charged before tax.

3。 Planning of advertising expenses and business promotion expenses

The part of advertising expenses and business promotion expenses incurred by small enterprises in each tax year that does not exceed 1.5% of the sales revenue of that year

can be deducted according to the facts, and the excess part can be carried forward for deduction in future tax years.

Because advertising fees and business promotion fees are not distinguished, in the years with low profits, a sole proprietorship enterprise can

give gifts and souvenirs bearing the corporate logo to customers through advertising companies and media, which not only publicizes the enterprise, but also reduces the advertising cost. In the years with high profits, a higher tax rate can be applied to avoid

people climbing, which can increase the advertising expenses by more than.