中/EN
Your current location :HOME >Company News > How to plan taxation reasonably? What are the common tax planning methods?

How to plan taxation reasonably? What are the common tax planning methods?

TIME:2020-09-30 SOURCE:admin VIEWS:239 times

Originated from the British Tax Commissioner v. Winster in 1935. Sir Tomlin, a member of the House of Lords, described tax planning in this way: Everyone has the right to arrange his own business. If certain arrangements made in accordance with the law can pay less tax, then he cannot be forced to pay more tax. After more than half a century of development, a standardized definition of tax planning has gradually formed. Within the scope permitted by law, through advance planning and arrangements for business, investment, and financial activities, as much as possible to obtain tax-saving economic benefits.

Tax planning method refers to the technique of maximizing tax saving by using tax rate differences as much as possible under legal and reasonable circumstances. The existence of progressive tax rates in the formulation of tax rates in my country allows this method to be applied.

Through advance planning and arrangements for business, investment, financial management and other activities. Get the tax benefits of “tax saving” as much as possible. It is one of the business content that tax agencies can engage in without authentication capabilities. Literally, it can also be called “tax planning” and “tax plan”. However, since our country calls the taxation department’s arrangement of tax collection tasks “tax plan”, in order to avoid confusion with it, we introduce this from foreign documents. At the beginning of a term, it was translated into “tax planning”, “tax planning”, “tax planning”, and one reflected the characteristics of tax planning to realize the planning arrangements.

Common tax planning methods include: tax rate difference technology, planning method, merger technology, organizational form planning; today, let’s talk about tax rate difference technology.

Just like the implementation of 4-level over-rate progressive tax rate for land value-added tax, that is, the tax rate is 30% for the part of the value-added value that does not exceed 50% of the deductible item amount; 40%; the tax rate is 50% for the part of the value-added amount exceeding 100% of the deductible item amount and not exceeding 200%; the tax rate for the part of the value-added amount exceeding 200% of the deductible item amount is 60%. At the same time, the land value-added tax law also stipulates that the part of the value-added value of ordinary residential buildings developed by real estate developers that does not exceed 20% of the deductible project value is exempt from land value-added tax. Real estate development companies can use tax rate difference technology for overall tax planning for real estate projects in living quarters they develop. For example, increasing the cost of supporting facilities and constructing kindergartens, primary schools, middle schools, hospitals and other ancillary facilities, on the one hand, can not only effectively reduce the value-added rate, thereby reducing the land value-added tax rate, or achieve the purpose of not paying the land value-added tax. On the other hand, since the supporting facilities of the community have been improved to meet the needs of buyers, it can accelerate the recovery of funds for developers, reduce the capital occupation cost of real estate developers, and participate in the investment of kindergartens, primary schools and middle schools in the community in the name of the property company. , To build high-end bilingual kindergartens, or branch schools of national key schools, etc., to find long-term tax-free projects for real estate companies and obtain long-term fixed income. It should be noted that there are certain restrictions on the establishment of internal prices in the tax law, and companies cannot adjust them at will, so companies should be cautious when using internal prices to adjust taxes.

SHARE:

POPULAR RECOMMENDATION