[abstract] the tax planning is reasonable premise of enterprise tax, to plan as a whole enterprise tax act, tax planning is the enterprise to maximize profits one of the necessary measures, economic body in order to be able to in the fierce competition in the market won, in economic life has a place, must take all kinds of legal measures to realize the maximization of the economic interests; Tax planning is quite familiar with the tax laws and regulations in the foundation, in violation of state tax law not and other relevant laws, regulations, under the premise of through to the financing activities, investment activities, business activity of scientific arrangement, the use of reasonable methods and skills to avoid or reduce the burden, and at the same time pay tax to plan to set up the consciousness of observing and maintain their own rights consciousness.
1 enterprise pay tax to plan and faced the necessity of tax planning problems
The necessity of enterprise 1.1 pay tax to plan
(1) tax planning is the enterprise to maximize profits one of the necessary measures. Market economy is fierce competition of the economy, the economic subject in order to be able to in the fierce competition in the market won, in economic life has a place, must take all kinds of legal measures to realize the maximization of the economic interests. Tax planning is realizing the maximum economic benefits of one of the effective measures. With the constant improvement of our tax system, tax spending has become an enterprise's important spending, how to optimize tax spending tax planning has become a modern enterprise financial management is one of the important content.
(2) tax planning is the needs of the development of the enterprise. Mention tax planning, many people think that pay tax to plan and sacrifice national interests is to seek private enterprise, this is a kind of wrong view. Tax planning is the needs of the development of the enterprise, in the system of market economy, pay tax in accordance with each enterprise is the responsibility of the and duty. Some enterprise in order to reduce the burden of the enterprise has played up the idea of less tax, but is often backfire; Some enterprise and unknowingly more in taxes. This makes pay tax to plan and independent gradually, and become the enterprise economic activity is a kind of important indispensable activity.
Tax planning is through the illegal behavior and legal tax avoidance and tax plan section of the tax burden to minimize tax behavior method, so as to achieve the purpose of less tax payment. That is, tax planning is a relevant tax laws and regulations in known as the basis, in violation of state tax law not and other relevant laws, regulations, under the premise of through to the financing activities, investment activities, business activity of scientific arrangement, the use of reasonable methods and skills to avoid or reduce the burden, maximize enterprise behavior of interests.
(3) pay tax to plan to set up the consciousness of observing and maintain their own rights consciousness. Tax planning is reasonable and legitimate enterprise to pay tax of the enterprise behavior overall planning, in order to reduce pay taxes, not in violation of state tax law and other relevant laws, regulations, under the premise of reasonable use of the skills of enterprise benefit maximization, and tax evasion, defrauding of the right, the outstanding taxes and the distinction that having essence.
Make the enterprise set up the consciousness of the maintenance of their rights. Our country "the tax collection administration law set purpose is" in order to strengthen the tax collection and management, and regulate and pay tax collection activities, ensuring state tax revenues, protect the lawful rights and interests of the taxpayer to promote economic and social development. Therefore, the enterprise planning in legal cases, is affected by the national laws and regulations to protect the legitimate rights and interests. That is to say, no matter from the point of view of the enterprise or the country, the government about tax is the Angle at the tax planning speak its necessity. To receive the tax law in different parts of the differences, make enterprises to reduce the burden of their own at the same time to automatically adjust the regional economic structure, fully embodies the national tax economic leverage.
1.2 currently pay tax to plan and the problems that should be paid attention
Tax planning is guaranteed to the interests of the state and enterprise interests, but ensure that the interests of the enterprise and the development of the enterprise. In the full use of national policy, at present should pay attention to the following aspects of the tax planning problems.
(1) enterprise reform face tax planning problems. With the development of the enterprise restructuring, will become an independent legal person subject, the original enterprise internal unit for the policy pay income from settlement of various taxes, this will increase enterprise virtually ratal.
(2) the technical renovation tax planning. According to the ministry of finance and the state administration of taxation of the related file regulation, and in our country investment in accordance with the state's industrial policies technical renovation programs of the enterprise, its domestic equipment required for the project investment from 40% of the enterprise technical renovation project equipment purchase when compared to the previous year of the new enterprise income tax credit in the. Enterprise
(3) finance approach of planning. From the perspective of financial management, enterprise's financing methods from nature is divided into debt financing and the rights and interests financing in two ways. The different ways of financing will form the tax differences, we will not destroy the capital structure, under the premise of choice to adapt in the enterprise itself finance approach.
2 tax planning scheme
2.1 value-added tax to pay taxes income the planning of the transportation
Due to the use of coal for heating and transport shipping business, whether there exist in separate accounting business situation, if mixed into the value added tax sells behavior, will lead to the company a plan for space.
If the company each unit provides external transport income in 35 million yuan according to the calculation, buy auto parts and fuel costing $31 million happened.
(1) according to the value added tax taxable projects shall occur taxes to calculate and pay business tax:
Business tax 3500 x 3% = 1.05 million yuan
City building duty 105 x 7% = 73500 yuan
Educational expenses to add 105 x 4% = 42000 yuan
Pay taxes total 1.1655 million yuan
(2) according to the value added tax concurrently handling tax situation behavior happened:
Value added tax output tax is 3500 x 17% = 5.95 million yuan
VAT amount 3100 x 17% = 5.27 million yuan
City building duty (595-527) x 7% = 47600 yuan
Educational expenses to add (595-527) x 4% = 27200 yuan
Pay taxes total 754800 yuan
From the above analysis, we can see that engaged in behavior management, enterprise pay less tax 410700 yuan, and can be more tax deduction 5.27 million yuan.
2.2 income tax tax planning space
Enterprise at the end of the taxable income is estimated to 101000 yuan, year end decision to project hope on the 01000 yuan. If not donate, enterprise income tax rate 33%, after-tax profit is 67700 yuan; If donations, enterprise income tax rate 27%, after-tax profit is 73000 yuan; Enterprise through calculation and analysis, the donation of $05000 to bring enterprise profits. Here is the business income is expected to end in the risk of uncertainty, enterprise in the planning at the same time to consider the risk of dissolve all kinds of measures to maximize enterprise's interests.
2.3 use bank loans tax planning space
Enterprise intends to buy 100 million yuan of equipment, to increase profits, for the investment of enterprise internal have two different opinion, is to use 10 years of accumulation of capital to buy equipment or bank loans. The financial departments to provide the two schemes of the tax contrast analysis:
(1) with 10 years of accumulation of 100 million yuan to buy equipment, investment income period for 10 years, the average annual average profit for 20 million yuan.
The factory in an average year income tax on 2000 x 33% = $6.6 million, 10 years on income tax of 66 million yuan.
(2) a loan of RMB 100 million, to buy equipment, the average profit still is 20 million yuan, NianLiXi spending 1.5 million yuan, after deducting interest, enterprise profit 18.5 million yuan each year.
This enterprise income tax each year 1850, x 33% = $6.105 million, 10 years on income tax of 61.05 million yuan.
Obviously, the enterprise to invest loans have many advantages, can to advance the investment needed to activities to get more profit, can reduce the risk of the enterprise bear funds, reduce the burden.
(3) fixed assets disposal scrap tax planning. Enterprise 2007 has already been scrapped fixed assets 15 million yuan net salvage value of the fixed assets are sold as a whole or removed when selling is analyzed. After being removed disposal is expected to income is 12 million yuan, demolition cost 550000 yuan.
According to relevant policy, the enterprise not fixed assets will be demolished, direct sales by the state administration of taxation on printing and distributing the value added tax problem solutions (of) announcement "(guoshuihan [1995] no. 288) file regulation, sales have been used by the other belongs to the fixed assets of the goods, temporary exemption value-added tax.
3 tax planning proposal
3.1 technical renovation pay tax to plan and design
(1) technical reform of the tax planning design. The ministry of finance and the state administration of taxation about print and distribute "technical reform domestic equipment investment credit enterprise income tax tentative measures" inform the [finance and tax word (1999) no. 290] and total bureau of national tax wu about print and distribute "technical reform domestic equipment investment credit the business income of the measures for the management of audit notice [(guoshuifa (2000) no. 013] file regulation, and in our country investment in accordance with the state's industrial policies technical renovation programs of the enterprise, its domestic equipment required for the project investment from 40% of the enterprise technical renovation project equipment purchase when compared to the previous year of the new enterprise income tax credit in the. According to the regulation, enterprise each annual investment of enterprise income tax exemption of tax, shall not exceed the enterprises in the equipment purchase than a year before the new enterprise income tax payable. If the enterprise income tax in new tax credit shortage, not credit investment can be used later annual enterprise than a year before the equipment is purchased new enterprise income tax payable continue credit, but continue credit the longest time limit should not be more than five years.
(2) the proposals. (1) that year "new taxes" after more than the amount of credit purchase equipment has not, then, when the same technical renovation programs divide year equipment purchase, in the same credit the year in the previous year, points to the annual purchase equipment shall be counted separately credit the forehead, namely "first purchase equipment purchase equipment after first credit, after credit", do not affect a credit amount. (2) when "new taxes" small purchase equipment after the amount of credit has not, then, when the calculation of the amount deducted purchase equipment, because this year has been the tax payable shall be deducted before the credit amount purchase equipment, the "new taxes" may lack after the purchase equipment shall be deducted exemption amount. This case will first comparison has purchased equipment of the amount of credit the size and may credit the remaining fixed number of year, again choice is to credit the first after purchase equipment purchase equipment or exemption amount.
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