1, income tax planning is to achieve the purpose of tax saving planning by selecting and controlling the way, time and calculation method of income. For example, the sales of goods by installment are based on the date agreed in the contract, and the entrusted sales of goods are based on the receipt of the consignment list. In order to achieve a reasonable tax payment period, enterprises can choose different sales methods when signing sales contracts, confirm income in different periods, realize deferred tax payment, reduce financing costs and increase after-tax profits of enterprises.
2, cost planning, that is, based on the different provisions of the tax law on the confirmation and calculation of costs and expenses, according to the situation of enterprises to choose a favorable planning method. For example, inventory accounting methods include individual valuation method, first-in first-out method, last-in first-out method, weighted average method and moving average method. Therefore, when an enterprise is established during the period of inflation or its application for accounting policy change is approved by the relevant departments, the LIFO method can be used to calculate the cost. When the price changes irregularly, the weighted average method and moving average method can be used to calculate the cost, which can increase the cost of enterprises and reduce the income tax. Similarly, there are three depreciation methods: straight-line method, double declining balance method and sum of years method. In order to achieve the purpose of deferred tax payment, enterprises can use accelerated depreciation method and sum of years method to accrue depreciation in industries permitted by tax law. This is equivalent to the enterprise obtaining an interest-free loan, and the enterprise invisibly increases its income.
3. Profit and loss offset planning is to allow enterprises to offset the surplus of the next year with the loss of one year in a certain period of time, so as to reduce the taxable amount of the next year.
4. Lease planning. From the perspective of enterprise tax planning, leasing is also an important way for enterprises to reduce tax burden. In the case of different applicable tax rates for related parties, it is more effective to let profits flow to the party with lower tax rate.
5. Financing planning, mainly including financing channel planning and debt repayment planning. Under normal circumstances, the tax burden borne by enterprises in self-financing is heavier than that of loans from financial institutions, and the tax burden borne by enterprises in borrowing financing is heavier than that borne by enterprises in internal financing. Generally speaking, internal fund-raising and inter-enterprise borrowing are the best, especially when there are differences in tax rates between enterprises, loans from financial institutions are the second and self-accumulation is the worst. The reason is that there are many departments and institutions involved in internal fund-raising and inter-enterprise lending, which is easy to disperse the profits of enterprises.
6. In investment planning, the weight of tax burden plays a decisive role in investment decision. Taxpayers, that is, investors, should make the best choice from the aspects of investment industry, investment mode and enterprise organization form with the aim of maximizing the net income of investment when planning new investments.