The so-called tax planning method refers to the process that taxpayers reduce the tax burden or adjust the tax burden to an ideal state by using the principle of tax planning and combining the actual operation of local tax management in production and business activities. Include the following points:
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 incorporated during the period of inflation or its application for change of accounting policy 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.
(B) Policy utilization planning methods
1. investment location: enterprises can choose different locations to invest and enjoy the preferential conditions of low tax burden according to the provisions of the state that different regions have different preferential conditions. For example, the state stipulates that the western region, coastal economic development zones and special economic zones have different preferential policies. Therefore, when investing, enterprises can choose low-tax areas and get tax incentives.
2. Investment industry: The tax law stipulates that enterprises encouraged by the state established in the west will be subject to enterprise income tax at a reduced rate of 65,438+05% during the period from 20065,438+0 to 2065,438+00; The newly established infrastructure industry in the west, whose main income accounts for more than 70% of the total income, can enjoy the preferential treatment of "two exemptions and three reductions". Enterprises can choose different industries according to their own strength, carry out tax planning and realize reasonable tax avoidance.
3. Personnel composition: The current tax law has some preferential policies for the unemployed and laid-off workers, which enterprises can use reasonably according to the situation.
4. Preferential tax reduction and exemption: The state gives preferential tax reduction and exemption to many industries, and enterprises can make full use of this policy for tax planning to achieve the purpose of reasonable tax avoidance.
5. Set up accounting subjects accurately and make full use of accounting policies. If the enterprise makes tax planning for the real damage, goes through the examination and approval procedures in time for the part within the limit, and turns the assets into bad debts for pre-tax deduction, the enterprise can reduce the unnecessary tax burden. In addition, there are conference fees and hospitality, advertising fees and publicity fees. If an enterprise makes tax planning and strives to pay within the limits stipulated in the tax law, it can be deducted before the income tax, thus increasing the cost and achieving the purpose of tax saving.
(C) asset restructuring planning methods
1. Reasonable tax avoidance for separated enterprises: Enterprise income tax is to separate enterprises according to policies of different taxable income and different tax rates to realize reasonable tax avoidance. For example, the annual taxable income of an enterprise is 1 1 ten thousand yuan, the corporate income tax rate is 33%, and the income tax payable is 36,300 yuan. At this time, if the enterprise is divided into two enterprises, the taxable income of the separated enterprise is 30 thousand yuan, and the payable enterprise income tax is 5400 yuan; The taxable income of the original enterprise was 80,000 yuan, and the payable enterprise income tax was 2 1.600 yuan. The two enterprises paid a total of 27,000 yuan. After separation, compared with before separation, the income tax saved by the enterprise is 9300 yuan (36300-27000 yuan).
2. Reasonable tax avoidance in business combination: If the annual taxable income of enterprise A is 6.5438+0 million yuan, the accumulated loss of enterprise B is 9.65438+0 million yuan, and the income taxes paid by enterprise A and enterprise B before the merger are 330,000 yuan and 0,000 yuan respectively. Now that Enterprise A and Enterprise B are merged, according to the provisions of China's tax law, the accumulated loss-making enterprises merged by profit-making enterprises and loss-making enterprises can use the accumulated losses of loss-making enterprises to offset the profits of profit-making enterprises. After the merger, the taxable income of enterprises A and B was 90,000 yuan, 27% and 24,300 yuan, a decrease of 305,700 yuan compared with that before the merger. It can be seen that choosing a suitable enterprise merger and acquisition can greatly reduce the tax burden of enterprises, bring huge profits to enterprises and achieve the purpose of reasonable tax avoidance.
Enterprise income tax planning is not only the work that taxpayers try hard to practice, but also the work that tax authorities actively explore. Doing this work well will not only help taxpayers to reduce their tax burden, but also help the country to improve its policies and regulations. Therefore, the planning of enterprise income tax will continue to deepen, enrich and progress.