One, the private enterprise organization form of planning
Private enterprises including private limited liability companies, private limited liability companies, private partnerships and private sole proprietorships of four forms of organization. Private limited liability companies and private limited liability companies have legal personality, limited liability for enterprise debt, because the company and its shareholders are two different legal subjects, in the tax on the company and shareholders to implement double taxation, that is, the company levied corporate income tax, the shareholders of the wages and salaries earned, the share of after-tax profits levied on personal income tax. Private partnerships and private sole proprietorships do not have legal personality and bear unlimited responsibility for the debts of the enterprises, and they are taxed according to the item of "production and business income of individual industrial and commercial households".
The use of organizational forms of tax planning is each "prospective taxpayer" must be considered before registration, which requires investors to determine the form of organization before the full research, collect information on the industry in the place of business, estimated profitability, comprehensive analysis of the income tax burden, relying on tax planning to win at the starting line. Comparison of the income tax burden of different organizational forms of private enterprises is shown in the table (see attached).
Assuming that the annual taxable income of Y yuan, you can calculate the choice of different organizational forms of the interval: 30% Y-9750 = 20% Y, to find Y = 97,500 yuan, the tax burden of the taxable income of the point of no difference for 97,500 yuan, when the annual taxable income of 97,500 yuan, the choice of private limited liability company or private limited liability company tax burden is lighter, as long as the conditions of compliance with the Small micro-profit enterprise recognition conditions, but also can be reduced by 20% of the tax rate of enterprise income tax.
The above calculation of the threshold does not take into account that the shareholders of private companies receive wages and salaries, dividends and bonuses for personal income tax, and that the pre-tax deduction of shareholders' wages and salaries can reduce the enterprise income tax burden, therefore, in the actual calculation, the investor should estimate the company's profitability, profit distribution, and take into account the enterprise income tax and personal income tax burden as well as the enterprise's business risk, scale of operation, management mode, investment amount and other factors.
Second, checking the tax and approved collection planning
There are two methods of income tax collection: checking the tax and approved collection. For the units which have sound financial and accounting system and can fulfill their tax obligations seriously, the method of checking accounts is adopted; for the taxpayers with small scale of operation and unsound accounting, the methods of fixed amount levy, approved taxable income rate levy and other approved levy are adopted. As far as the approved taxable income rate collection method is concerned, only a range of ratios is stipulated for the taxable income rate of different industries, and the difference between the minimum and maximum ratios of the same industry is large, which is conducive to the operation of the tax authorities, but there is a lack of specific identification standards and a large degree of arbitrariness, which is likely to result in the unequal tax burden on the enterprises in the same industry, and to increase the business risks and tax burden of the enterprises. If an enterprise operates multiple businesses, the Tax Law stipulates that regardless of whether its business items are separately accounted for, the applicable taxable income rate shall be determined according to its main business items, which may result in the business subject to a lower taxable income rate being taxed at a higher taxable income rate. In addition, enterprises with authorized levy cannot enjoy preferential policies on income tax. In contrast, the method of checking accounts for levy can enjoy part of the preferential tax treatments, which involves less tax risks and facilitates investors and tax authorities to have a comprehensive grasp of the production and operation situation of the enterprises.
Many private enterprises are small in scale and unsound in accounting, so they can only adopt the approved collection method, and even some private enterprises, in order to avoid taxation, reduce the scale, operate in other places, and return to the status of self-employed with small capital, and give up the method of checking the books for collection. Private enterprises are small in scale, unable to form industrial advantages, accounting is not sound, reducing the level of business management, comprehensive trade-offs, private enterprises to choose the checking and collection method, not only to reduce the risk of tax-related, but also conducive to the long-term development of the enterprise, which requires the enterprise in accordance with state regulations to set up books, accounting for income, costs, expenses, and on schedule for the tax declaration.
Three, part of the business hospitality into business promotion costs
Business hospitality is essential to the daily expenses of private enterprises, many private owners will be personal and family catering, food, entertainment expenditure invoices to the enterprise for reimbursement, which artificially increase the cost of the enterprise is not desirable. The tax law on the deduction of business hospitality expenses using the "both ends of the card" approach, on the one hand, the business hospitality expenses incurred by enterprises are only allowed to be deducted in accordance with the amount of 60% of the amount incurred in the business hospitality expenses in the personal consumption part of the removal, on the other hand, to set the maximum deduction limit of business hospitality for the current year's sales (business) income of 5 ‰, to prevent the enterprise more Find meal invoices or even fake invoices to flush out the accounts, resulting in inflated business hospitality expenses.
Since the business hospitality expenses incurred by the enterprise regardless of whether it is reasonable, are not allowed to deduct the full amount, first of all, the enterprise should control and compression of the amount of business hospitality expenses, strictly differentiate between business hospitality and other expenses, do not travel, conference fees, transportation costs, director fees and other expenses are mixed into business hospitality, the enterprise to participate in the product trade fairs, exhibitions, food and beverage, lodging costs, shall be as Business promotion expenses. Secondly, enterprises can convert part of the business hospitality expenses into business promotion expenses to increase the amount of pre-tax deduction for the expenses. For example, certain catering and hospitality expenses are changed into gifts for customers, the name or logo of the enterprise is printed on the gifts, and the promotional materials of the enterprise are attached, or customers are invited to participate in the product promotion meeting held by the enterprise, and the participants are required to sign in and provide catering and lodging for the participants, and the expenses incurred therefrom are allowed to be deducted as the business promotional expenses up to the part of 15% of the current year's sales (business) income, and the excess part is allowed to be carried forward to the next year, and the expenses incurred are allowed to be deducted before tax.
Four, the private company's donations and personal donations combined with planning
With the development of the economy and the enhancement of corporate social responsibility, more and more private owners are enthusiastic about public welfare. The tax law provides that enterprises incur public welfare donations expenditure, not more than 12% of the total annual profits are allowed to deduct. Total profits can only be calculated after the end of the accounting year, and donations are made during the annual period, if the enterprise donations before the tax analysis, may make the enterprise due to donations to carry an additional tax burden, and the private company's donations and personal donations combined with the enterprise to assume social responsibility at the same time, but also to obtain the benefits of tax savings.
As the chairman of a private limited liability company in May 2011 intends to donate 4 million yuan in the name of the company through the China Charity Federation to the western rural compulsory education, the company's total profit of 28 million yuan in 2010, the chairman of the dividend of 2.8 million yuan, the total profit of 30 million yuan is expected to 2011, the chairman of the dividend of 3 million yuan, in accordance with the regulations. The deduction limit of the company's donation is 3.6 million yuan (3,000 × 12%), the remaining 400,000 yuan of donation expenditure is likely to be disallowed for pre-tax deduction, an additional 100,000 yuan of corporate income tax. If the chairman of the board of directors in the name of the company donated 3.6 million yuan, in the name of an individual from the dividend income of 400,000 yuan, in accordance with the provisions of the Individual Income Tax Law, individuals through non-profit social organizations and state organs to the rural compulsory education donations, permitted in the full deduction of the income before the payment of individual income tax.
Since the enterprise income tax law sets the deduction ratio of public welfare donations, many private enterprises donate less in the name of the company and more in the name of individual investors, which is a rational approach. From the interests of shareholders, enterprises to limit the amount of donations is necessary, as a complementary initiative, the majority of shareholders in the name of the individual additional donations, so that both the expression of love, but also to reduce the tax burden, is the best combination of rational business and donations with emotional color.
Fifth, pay attention to the division of business expenditure and investor personal expenditure
At present, many private enterprises accounting is not standardized, requiring financial personnel to reimburse their personal or family consumer spending, the enterprise funds for personal or family purchase of cars, housing, but also do not make tax declarations, or in the name of borrowing for private use of public funds to tax evasion, once verified by the tax authorities, it will be to the enterprise and the Once the tax authorities are found out, it will cause serious losses to enterprises and investors.
For example, the boss of a hardware processing limited liability company, in December 2010, in the name of consumer spending from the company expenditure to buy a house of 1 million yuan, on May 25, 2011, the tax authorities in the inspection process found this problem, tax officials that the expenditure has nothing to do with the company to carry out their business, it should be regarded as interest, dividends, bonuses, income from personal income tax of 200,000 yuan, and at the same time, adjusting the The enterprise income tax was 250,000 yuan. As the owner had underpaid the tax, the tax authorities ordered him to pay the corresponding tax, late payment fee and imposed a fine of 100,000 yuan. The boss was very confused about this.
The tax law stipulates that individual investors of sole proprietorship enterprises and partnerships should pay for their own, their family members' and their related personnel's consumption expenditures not related to the production and operation of the enterprises and their property expenditures such as the purchase of automobiles and housing with the funds of the enterprises, which is regarded as the profit distribution of the enterprises to the individual investors and incorporated into the income from the production and operation of the investors according to the "income from the production and operation of the individual enterprises". Individual investors of enterprises other than those mentioned above shall be subject to individual income tax in accordance with the item of "Income from Production and Operation of Individual Industrial and Commercial Households". Individual investors of enterprises other than those mentioned above shall be considered as distributing profits to individual investors and shall be included in the production and operation income of individual investors and shall be subject to individual income tax in accordance with the item of "Income from Production and Operation of Individual Industrial and Commercial Households". "interest, dividend and bonus income".