Private enterprises include private limited liability companies, private joint-stock companies, private partnerships and private enterprises. Private limited liability companies and private joint stock limited companies are legal persons and bear limited liability for corporate debts. Because the company and shareholders are two different legal subjects, they are subject to double taxation, that is, the company collects enterprise income tax, and the wages and salaries obtained by shareholders and their after-tax profits collect personal income tax.
I. Planning of organizational forms of private enterprises
Private enterprises include private limited liability companies, private joint-stock companies, private partnerships and private enterprises. Private limited liability companies and private joint stock limited companies are legal persons and bear limited liability for corporate debts. Because the company and shareholders are two different legal subjects, they are subject to double taxation, that is, the company collects enterprise income tax, and the wages and salaries obtained by shareholders and their after-tax profits collect personal income tax. Private partnerships and private enterprises do not have legal person status and bear unlimited liability for corporate debts. When collecting taxes, individual income tax shall be levied according to the item of "income from production and operation of individual industrial and commercial households".
Every "prospective taxpayer" needs to make tax planning according to the organizational form before registration, which requires investors to conduct full research before determining the organizational form, collect the industry information of the business premises, estimate the profit level, comprehensively analyze the income tax burden, and rely on tax planning to win at the starting line. The comparison of income tax burden of different organizational forms of private enterprises is shown in table (see attached table).
Assuming that the annual taxable income is Y yuan, we can calculate the selection interval of different organizational forms: 30%Y-9750=20%Y, and get Y=97500 yuan. The taxable income with no difference in tax burden is 97500 yuan. When the annual taxable income is 97,500 yuan, the tax burden of private limited liability companies or private joint-stock companies is relatively light, and it can be reduced by 20 as long as it meets the conditions for small-scale low-profit enterprises.
The calculation of the above critical point does not take into account the fact that shareholders of private companies receive wages and salaries, collect dividends and personal income tax, and the pre-tax deduction of shareholders' wages and salaries can reduce the burden of corporate income tax. Therefore, in the actual calculation, investors should estimate the profit level and profit distribution of the company, comprehensively consider the factors such as corporate income tax and personal income tax burden, business risk, business scale, management mode, investment amount, etc., and choose the enterprise organization form suitable for their actual situation to maximize the investment income.
Two, review the tax and approved the collection method of planning
There are two ways to collect income tax: audit collection and verification collection. For units with relatively sound financial and accounting systems that can conscientiously fulfill their tax obligations, the method of audit and collection shall be adopted; For taxpayers with small business scale and imperfect accounting, fixed levy, approved taxable income rate levy and other approved levy methods are adopted. As far as the collection method of approved taxable income rate is concerned, the taxable income rate of different industries is only stipulated within the scope of proportion, and the minimum proportion and the maximum proportion of the same industry are quite different, which is beneficial to the operation of tax authorities. However, the lack of specific identification standards is arbitrary, which easily leads to uneven tax burden of enterprises in the same industry and increases business risks and tax burden. If an enterprise operates in multiple industries, the tax law stipulates that the applicable taxable income rate should be determined according to its main items regardless of whether its business items are accounted for separately, which may lead to the business with lower taxable income rate being taxed at higher taxable income rate. In addition, enterprises that implement the approved collection cannot enjoy preferential income tax policies. In contrast, the way of auditing and collecting accounts can enjoy some tax benefits, with less tax-related risks, which is convenient for investors and tax authorities to fully grasp the production and operation of enterprises.
Many private enterprises have small business scale and imperfect accounting, so they can only adopt the method of verification and collection. In order to avoid taxes, reduce the scale, operate in different places, and even give up the way of audit collection, some private enterprises return to the state of self-employed small-scale operations. Private enterprises are small in scale, unable to form industrial advantages and imperfect in accounting, which reduces the management level of enterprises. On a comprehensive balance, private enterprises choose the way of audit collection, which not only reduces the tax-related risks, but also benefits the long-term development of enterprises. This requires enterprises to set up account books in accordance with state regulations, calculate income, costs and expenses, and file tax returns on schedule.
Three, part of the business entertainment expenses into business promotion fees.
Business entertainment is an indispensable daily expenditure of private enterprises. Many private owners take invoices for personal and family catering, food and entertainment expenses to the enterprise for reimbursement. It is not advisable to artificially increase the cost of the enterprise. The tax law adopts the method of "two cards" for the deduction of business entertainment expenses. On the one hand, business entertainment expenses incurred by enterprises are only allowed to be deducted according to 60% of the amount incurred, and the personal consumption part of business entertainment expenses is removed. On the other hand, the maximum deduction limit of business entertainment expenses is set at 5‰ of the sales (business) income in the current year, so as to prevent enterprises from looking for more invoices or even fake invoices to offset the accounts, resulting in inflated business entertainment expenses.
No matter whether the business entertainment expenses incurred by the enterprise are reasonable or not, they are not allowed to be deducted in full. First, enterprises should control and reduce the amount of business entertainment expenses, strictly distinguish between business entertainment expenses and other expenses, and do not mix other expenses such as travel expenses, conference expenses, transportation expenses and directors' fees with business entertainment expenses. Food and beverage expenses and accommodation expenses incurred by enterprises participating in product fairs and exhibitions shall be charged as business promotion expenses. Secondly, enterprises can convert some business entertainment expenses into business publicity expenses and increase the pre-tax deduction of expenses. For example, some catering and entertainment expenses will be changed into gifts for customers, and the company's name or logo will be printed on the gifts, accompanied by the company's promotional materials, or customers will be invited to participate in the product promotion meeting organized by the company, and participants will be required to sign in and provide catering and accommodation for the participants. The expenses thus incurred are regarded as business promotion expenses, and the part that does not exceed 65,438+05% of the sales (business) income of the current year is allowed to be deducted, and the excess part is allowed to be carried forward to the next tax year.
Four, the private company's donation and personal donation planning.
With the development of economy and the enhancement of corporate social responsibility consciousness, more and more private owners are keen on public welfare undertakings. According to the tax law, the part of the public welfare donation expenditure incurred by an enterprise that does not exceed the total annual profit 12% is allowed to be deducted. The total profit can only be calculated after the end of the fiscal year, and the donation occurs during the annual period. If the enterprise does not conduct tax analysis before donation, it may make the enterprise bear additional tax burden because of donation, and combine the donation of private companies with personal donation, so that the enterprise can not only bear social responsibility, but also obtain tax-saving benefits.
For example, in May of 20 1 1, the chairman of a private limited liability company plans to donate 4 million yuan to the compulsory education in the western countryside through china charity federation in the name of the company. In 20 10, the company's total profit was 28 million yuan, and the chairman received a bonus of 2.8 million yuan. It is estimated that the total profit of 20 1 1 year will be 30 million yuan, and the chairman will receive a bonus. According to the regulations, the deduction limit of the company's donation is 3.6 million yuan (3,000×12%), and the remaining donation expenditure of 400,000 yuan is probably not allowed to be deducted before tax, increasing the enterprise income tax by 654.38 million yuan. If the chairman of the board donates 3.6 million yuan in the name of the company and 400,000 yuan from the dividend income in the name of an individual, according to the provisions of the individual income tax law, individuals are allowed to deduct all donations to rural compulsory education through non-profit social organizations and state organs from their income before paying individual income tax.
Because the enterprise income tax law stipulates the deduction ratio of charitable donations, it is a rational practice for many private enterprises to donate less in the name of companies and more in the name of investors. From the interests of shareholders, it is necessary for enterprises to limit the amount of donations. As a supplementary measure, the major shareholder made additional donations in his own name, which not only expressed his love, but also reduced the tax burden. It is the best combination of rational management and emotional donation.
Five, pay attention to the division of investors' business expenses and personal expenses.
At present, many private enterprises are not standardized in accounting, requiring financial personnel to reimburse personal or family consumption expenses, using enterprise funds for individuals or families to buy cars and houses without paying taxes, or using public funds to evade taxes in the name of borrowing money. Once verified by the tax authorities, it will cause serious losses to enterprises and investors.
For example, in February of 20 1 1 year, the boss of a hardware processing limited liability company spent 1 10,000 yuan from the company in the name of consumption expenditure, and the tax authorities found this problem during the inspection on May 25, 2065438. The tax officials thought that this expenditure had nothing to do with the company's business and should be regarded as interest, dividends and bonuses. At the same time, the enterprise income tax will be increased by 250,000 yuan. Because the boss paid less taxes, the tax authorities instructed him to pay the corresponding taxes and late fees, and imposed a fine of 65,438+10,000 yuan. The boss doesn't understand this.
According to the provisions of the tax law, individual investors in a sole proprietorship enterprise or partnership enterprise use enterprise funds to pay their own, family members and their related personnel consumption expenses unrelated to the production and operation of the enterprise, as well as property expenses such as buying cars and houses, which are regarded as the profit distribution of the enterprise to individual investors and incorporated into the income from the individual production and operation of investors, while personal income tax is levied according to the item of "income from the production and operation of individual industrial and commercial households"; Individual investors of enterprises other than the above-mentioned enterprises use enterprise funds to pay consumer expenditures unrelated to the production and operation of enterprises and property expenditures such as buying cars and houses for themselves, family members and their related personnel, which are regarded as dividends paid by enterprises to individual investors, with "interest, dividends and dividend income" as the base.