The amount of business tax is calculated by multiplying the taxpayer's turnover by the business tax rate, and the business tax rate of the catering industry is a fixed rate of 5%, so it is only possible to reasonably avoid the tax from the turnover.
And the turnover and had to confirm, do not confirm is tax evasion, so enterprises should be based on the actual situation, as far as possible to delay the recognition of business income time.
According to the "People's Republic of China *** and the State Provisional Regulations on Business Tax", Article 9 stipulates that: the time of occurrence of the business tax obligation for the taxpayer to receive business payments or obtain income payments on the day of the documents.
And the catering business reality is: cash consumption is very little, the majority of single consumption, the operator is often in the business income to realize a few months, or even longer after the receipt of business payments, so catering enterprises can wait until the customer agrees to pay the invoice to the tax authorities (declare the payment of tax), by delaying the tax time to reduce the tax burden.
For example, a catering restaurant signed an order of 10,000 yuan in May, according to the provisions of enterprise accounting standards, this 10,000 yuan belongs to the realization of the month's business income, to be recorded in the books, in May should pay 500 yuan of business tax.
If the delay in recording time, to the receipt of the amount of the month to recognize business income, the tax can be postponed to pay, to achieve the purpose of delaying the tax time to reduce the tax burden.
2. Reasonable avoidance of corporate income tax corporate income tax is a tax on the production and operation of enterprises and other income.
It is a tax on income from production and operation and other income.
It is a tax that directly affects the formation of after-tax net profit, and has a direct bearing on the interests of the enterprise, and is the focus of tax planning.
(1) the use of costs and expenses of the full charge for reasonable tax avoidance enterprises to use cost accounting for reasonable tax avoidance, refers to a series of legal requirements in accordance with the national provisions of the cost accounting methods, calculation procedures, cost allocation and other legal requirements of the enterprise's internal accounting activities.
The amount of income tax payable by an enterprise is calculated on the basis of the taxable income and the tax rate stipulated in the tax law.
With a given tax rate, the amount of income tax payable by an enterprise depends on the amount of its taxable income.
Taxable income is calculated by deducting costs, expenses, taxes and losses related to income from gross income.
See, in the income established, as much as possible to increase the allowable deductions, that is, in compliance with the premise of financial accounting standards and tax system regulations, the enterprise incurred the allowable deductions to be fully expensed, will inevitably lead to a significant reduction in taxable income, and ultimately reduce the enterprise's income tax basis, and to achieve the purpose of reducing the tax burden.
Costs and expenses of the catering industry are mainly depreciation of fixed assets (lease payments), amortization of damage to appliances, labor wages, fuel power industry's raw materials are mainly poultry, livestock, vegetables and other agricultural by-products, spices, in addition to purchasing spices can be obtained invoices, most of the other raw materials are purchased from the market, it is difficult to obtain the formal tax invoices can not be used as costs and expenses It is difficult to obtain formal tax invoices and cannot be deducted as a cost expense.
It is recommended that for some big hotels, their raw materials should be purchased in supermarkets and chain stores as much as possible in order to obtain deductible purchase invoices and increase the cost of expenses.
The tax burden can also be reduced by shortening the depreciation life of fixed assets, choosing the method of amortization of appliance damage, and increasing the amount of amortization of upfront costs.
Such as a hotel if a purchase of 50,000 yuan of refrigerators, air conditioners and other fixed assets, refrigerators, air conditioners, according to the normal useful life of the amount of depreciation to be charged in 10 years, 5,000 yuan per year, if the depreciation period is shortened to 2 years, then 25,000 yuan per year depreciation.
Then in the first two years of the fixed assets put into use, each year, more expense amount of 20,000 yuan, calculated at 33% income tax rate, will pay 6600 yuan less income tax each year.
While the total amount of income tax paid in ten years is equal in both cases, the upfront tax burden is reduced by deferring the tax.
Correspondingly, the same effect can be achieved by using the one-time amortization method to amortize low-value consumables such as appliances.
(2) the use of financing programs to reasonably avoid tax generally speaking, the catering industry needs funds are mainly own funds and loans to financial institutions, and the use of loans is to reduce the tax burden reasonably avoid part of the tax a way.
Enterprise-owned funds due to the owner and occupier as a whole, the tax is difficult to apportion and offset, not to achieve the purpose of tax avoidance.
And the interest expense of the loan as a financial expense can be deducted from the pre-tax profit, thus reducing the taxable income and ultimately avoiding tax.
3. The use of tax incentives to reasonably avoid tax China's tax system has more tax breaks preferential policies, which is a condition of tax avoidance and incentives.
According to the Ministry of Finance, the State Administration of Taxation on the re-employment of laid-off unemployed people on the issue of tax policy (Cai Shui [2002] No. 208) and other documents, the new service-oriented enterprises (except advertising, sauna, massage, Internet cafes, oxygen bars) in the year of the recruitment of laid-off unemployed people to reach the total number of employees more than 30% (including 30%), three years exempted from the business tax, urban construction tax, education surcharge and enterprise income tax for three years.
If the number of laid-off unemployed persons recruited is less than 30% of the total number of employees, the enterprise income tax shall be reduced within three years according to the calculated reduction ratio.
Ratio of tax reduction = (the number of laid-off unemployed persons recruited by the enterprise in the year/the total number of employees of the enterprise×100%)×2.
So the catering industry should consider to recruit a certain number of laid-off persons, on the one hand, because of the eagerness of the laid-off persons to find jobs, can reduce a part of the labor cost to reduce the enterprise income tax, on the other hand, can be utilized to reduce the tax concessions to reduce the comprehensive tax of the enterprise, and both of them can achieve the purpose of reasonable tax avoidance. The purpose of the tax incentives is to reduce the comprehensive tax of the enterprise.
The use of the starting point to avoid tax.
China's tax law stipulates that some self-employed households are exempted from business tax and income tax if their monthly sales or service income does not reach the prescribed threshold.
So for some small restaurants, they should try their best to keep their service income below the starting point through legal forms in order to avoid tax.
Taking advantage of preferential tax rates to avoid tax.
As mentioned earlier, the tax rates used in collecting enterprise income tax are different for different scales of enterprises, therefore, the catering industry should not blindly expand the scale of operation, and should consider the environment, population and consumption level of the place where it is located, and choose the tipping point scale (e.g., the annual taxable income of 30,000 yuan or 100,000 yuan) to enjoy the preferential tax rates to achieve the purpose of reasonable tax avoidance
This is a good way to avoid tax by utilizing preferential tax rates. p>