Three Skills Of Tax Planning For Private Enterprises

< p > < strong > 1, < a href= "//www.sjfzxm.com/news/index_c.asp >" audit tax collection < /a > and verification of collection way planning < /strong > /p >

< p > in the way of collecting the approved taxable income rate, the proportion of the taxable income rate of different industries is only specified. The difference between the lowest proportion and the highest proportion of the same industry is relatively large, which is conducive to the operation of the tax authorities. However, the lack of specific identification standards and arbitrariness are likely to cause uneven tax burden on enterprises in the same industry, increase the business risk of enterprises and < a href= "//www.sjfzxm.com/news/index_c.asp" > tax burden < /a >.

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< p > if the enterprise is engaged in a multi industry, < a href= "//www.sjfzxm.com/news/index_c.asp" > Tax Law < /a > regardless of whether the business item is separately accounted for, the taxable income rate should be determined according to its main item, which may lead to a lower taxable income rate which is taxed according to the higher taxable income rate.

In addition, the enterprises that have approved the levy can not enjoy preferential policies of income tax. Compared with that, the way of audit collection can enjoy part of the preferential tax treatment, and the risk of tax is relatively small, so that investors and tax authorities can fully grasp the production and operation of enterprises.

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< p > many private enterprises have small scale of operation and unsound accounting calculation. They can only adopt the way of authorized collection, and even some private enterprises evade taxation, reduce their scale and operate in different places.

Private enterprises are small in scale, unable to form industrial advantages, accounting is not perfect, and the management level of enterprises has been reduced. In the light of comprehensive weighing, private enterprises choose audit collection methods, which not only lowers tax related risks, but also helps enterprises to develop in a long-term way. This requires enterprises to set up books in accordance with state regulations, calculate their incomes, costs and expenses, and handle tax returns on time.

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< p > < strong > two, pforming part of the business entertainment expenses into business promotional fees < /strong > /p >

< p > business entertainment expenses are essential daily expenses for private enterprises. Many private owners take personal and family food, food and entertainment expenses invoices to the enterprises for reimbursement, which is not desirable for people to increase their business expenses.

The tax law deducts the business entertainment expenses by using the "two card" method. On the one hand, the business entertainment expenses incurred by enterprises are only allowed to be deducted according to 60% of the amount incurred, and the personal consumption parts of the business entertainment expenses are removed. On the other hand, the maximum deduction limit for the business entertainment expenses is set at 5 per cent of the sales (business) income of that year, preventing the enterprises from finding more meals, invoices or even fake invoices, and resulting in a high business entertainment fee.

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< p > because business entertainment expenses incurred by enterprises are unreasonable or not, they are not allowed to be deducted in full. First of all, enterprises should control and reduce the amount of business entertainment expenses, strictly distinguish business entertainment expenses from other expenses, and do not mix travel expenses, meeting fees, pportation expenses, director fees and other expenses into business entertainment expenses.

Secondly, enterprises can convert part of their business entertainment expenses into business publicity fees, and increase the amount of tax deduction before tax.

For example, some food and beverage entertainment fees should be changed to gifts that are presented to the customers, and the names or symbols of the enterprises should be printed on the gifts, or with the promotional materials of the enterprises, or the customers should be invited to participate in the product promotion meetings organized by the enterprises. Participants are required to sign in and provide food and accommodation for the participants. The expenses generated will be deducted as part of the sales expenses of the sales expenses (15% of the sales revenue).

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< p > < strong > three, Private Companies's donation and personal donation are planned together < /strong > < /p >

< p > with the development of economy and the enhancement of corporate social responsibility consciousness, more and more private owners are enthusiastic about public welfare undertakings.

The tax law stipulates that the expenses of public welfare donations of enterprises which do not exceed 12% of the total annual profits will be deducted.

The total profit can only be calculated after the end of the accounting year, and the donation occurs during the annual period. If the enterprise does not pay tax analysis before donation, it may cause the enterprise to bear additional tax burden due to donations, and combine the donation of Private Companies with the personal donation, while the enterprise bears the social responsibility, at the same time, it can also get the tax saving income.

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< p > a chairman of a private limited liability company intends to donate 4 million yuan to the western rural compulsory education in the name of the company in May 2011 in the name of the company. The total profit of the company in 2010 was 28 million yuan. The chairman received a dividend of 2 million 800 thousand yuan, and the total profit in 2011 is 30 million yuan. The chairman can get a bonus of 3 million yuan. According to the regulations, the deduction amount of the donation is 3 million 600 thousand yuan (3000 * 12%), and the remaining 400 thousand yuan donation expenditure may not be allowed to be deducted before tax, and the enterprise income tax is increased by 100 thousand yuan.

If the chairman donates 3 million 600 thousand yuan in the name of the company and donates 400 thousand yuan from the bonus in the name of the individual, according to the provisions of the personal income tax law, donations from the non-profit social organizations and state organs to the rural compulsory education shall be deducted in full from the income before paying personal income tax.

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< p > because 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 donate more in the name of investors. This is a rational practice.

Starting from the interests of shareholders, it is necessary for enterprises to limit the amount of donations. As a supplementary measure, large shareholders make donations in their personal names, which not only expresses love but also reduces tax burden, which is the best combination of rational business and emotional donation.

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