As an important expenditure of small and medium-sized enterprises, tax directly affects the profits of enterprises. In practice, enterprises can reduce tax burden and increase tax burden through tax planning.

It is of great significance to increase the after-tax profit of enterprises to improve the competitiveness of small and medium-sized enterprises. Based on the investigation of the tax situation of small and medium-sized enterprises.

On this basis, the three major taxes paid by SMEs are planned and analyzed.

Keywords small and medium-sized enterprises; Tax planning; tax burden

Author brief introduction Zhang Liuzhu (1970~), female, associate professor of Changsha Institute of Social Work, certified public accountant.

Tax planning refers to the enterprise according to the current tax law, on the premise of observing the tax law.

In order to reduce the tax burden, we will carry out business operations, investment and fund-raising activities.

Arrange the plans and countermeasures first.

First, the status of China's small and medium-sized enterprises

According to the statistics of the National Development and Reform Commission and the State Economic and Trade Commission, at present, China's small and medium-sized enterprises

There are about 1, 1 10,000 enterprises, accounting for more than 99% of the total number of enterprises in China.

Gross domestic product, realized profits and taxes and total foreign trade exports accounted for the proportion of the country respectively.

60%, 40% and 60%, providing about 75% of urban employment opportunities, in 2

In the economic growth since the 1990s, 76. 7% of the new industrial output value is

Small and medium-sized enterprises are created by small and medium-sized enterprises, so they are developed in China's national economic activities.

Play a very important role. China's current tax system is a compound tax.

In the system, there are more than 20 kinds of taxes, including tariffs. Among these taxes, they are generally

Small and medium-sized enterprises have to pay five or six or even a dozen taxes. In all aspects of small and medium-sized enterprises

In the cost expenditure, tax is a very important part, and its amount directly affects it.

The profits of enterprises are around, so scientific tax planning is needed to reduce the tax payment of enterprises.

Burden, which is very much needed by SMEs.

From June 5438 to February 2006, the author conducted a survey on more than 20 small and medium-sized enterprises in Liuyang, Hunan.

According to statistics, corporate financiers account for about 80%.

Members know something about tax planning, but they don't know how to deal with it. There are 10% enterprises.

Industry financial personnel know little about tax planning; Among the taxes paid by these enterprises

The contract of value-added tax, business tax and enterprise income tax accounts for 90% of the total tax revenue.

Right, so I think SMEs should take these three taxes as the planning focus.

Second, the planning of VAT

(1) Planning taxpayer identity. The current VAT system in China will

Taxpayers are divided into general taxpayers and small-scale taxpayers, and two types of taxpayers are implemented.

Different tax calculation and payment management methods have different tax burdens, and

Therefore, small and medium-sized enterprises can make use of this difference and choose according to their actual situation.

Suit yourself as a VAT taxpayer to reduce the tax burden.

Value-added tax payable by ordinary taxpayers in the current period = current value-added amount × value-added tax.

Rate (17% or13%); Value-added tax payable by small-scale taxpayers in current period = current period.

Sales × collection rate (4% or 6%). Through the above formula, it is generally believed that

Because the tax burden of small-scale taxpayers is heavier than that of ordinary taxpayers, it is actually not over.

All of them.

Generally speaking, taxpayers with more input tax are regarded as ordinary taxpayers.

Its tax burden is light; For those who have little or no input tax.

As a small-scale taxpayer, the tax burden will be lighter. Specifically, small and medium-sized enterprises

Enterprises can use the following methods to choose the right one according to their actual situation.

As a VAT taxpayer, we should reduce the tax burden.

1. Value-added rate discrimination method. It plays a key role in the case of the same VAT rate.

The input tax or value-added rate of small and medium-sized enterprises is used. Sum of value-added rate

Input tax is inversely proportional to the tax payable, and directly proportional to it.

Value-added rate = (sales-purchase amount)/sales.

Taxable amount of general taxpayer = sales × 17%× value-added rate

Taxable amount of small-scale taxpayers = sales ×6%

When there is no difference in the balance of enterprise tax payable: sales × 17%× value-added rate =

Sales ×6%

Then the equilibrium point is: value-added rate =6%/17%× 100% =35. 2%.

Therefore, when the appreciation rate is 35. 2%, the tax burden is the same. When the value-added rate is low

At the age of 35. 2%, the tax burden of small-scale taxpayers is heavier; On the contrary, ordinary taxpayers

The tax burden is heavier.

2. Deductible purchase amount discrimination method. Value-added rate = 1- deduction purchase

Project amount/sales. Assume that deductible purchases account for tax-free sales.

X, the following formula holds: sales × 17%×( 1-X)= sales.

×6%; Balance point of tax proportion: X=64. 7%. Therefore, when SMEs can achieve

When the deducted purchase amount accounts for 64. 7% of sales, pay two taxes.

People's tax burden is exactly the same; When the deductible purchase amount of small and medium-sized enterprises accounts for its

When the sales ratio is 64. 7%, the general taxpayer's tax burden is lighter than that of small-scale tax payment.

People; On the contrary, the tax burden of ordinary taxpayers is heavier. So enterprises can take advantage of the above advantages.

Methods According to the actual situation of the enterprise, apply to the tax authorities to become a general taxpayer or

Small-scale taxpayers reduce the enterprise value-added tax burden.

(2) planning sales behavior. In the sales process, the joint operation is

Main methods of tax planning. The so-called joint operations are independent operations.

Behavior into mixed sales behavior, in order to achieve the purpose of saving tax costs. a

Sales behavior, if both VAT taxable goods and non-taxable services are involved, then

It is called mixed sales behavior. The current tax law deals with mixed sales as follows:

Enterprises, institutions and individual industrial and commercial households engaged in commodity production, wholesale or retail.