How can a company reasonably avoid taxes? How can a company reasonably avoid taxes? What are the reasonable ways to avoid taxes? Many people will misunderstand the company’s reasonable tax avoidance,I think as long as I can avoid taxes, that’s fine,But don’t ignore the rationale behind tax avoidance。What we call reasonable tax avoidance is that it is permitted by law,Avoid taxes that can be avoided。
Some large companies have their own dedicated tax accountants,It is a position created for companies to seek tax avoidance.,However, more planning is left to specialized agencies.。Let’s learn together today how companies can reasonably avoid taxes.。 What is tax planning?
- Tax planning and tax avoidance、What's the difference between tax evasion and tax evasion?
Tax planning is also called "reasonable tax saving",Refers to taxpayers within the scope of permission stipulated by law,through operating、invest、Advance planning and arrangement of financial activities,Reduce corporate tax burden as much as possible,Maximize the economic benefits of corporate tax saving。 tax evasion,Essentially no different from tax evasion,Refers to taxpayers making false declarations、lie、hide、Counterfeiting and other illegal fraud methods,The act of evading tax by not paying or underpaying taxes。
Tax avoidance is when taxpayers take advantage of loopholes in tax laws、Exceptions or other shortcomings,Taking non-illegal measures to reduce tax payable。This is a method used by taxpayers to ostensibly comply with tax laws and regulations,But in fact, it is contrary to the legislative intention to achieve one's own purpose in a non-illegal form.。
- The state has clear penalties for tax avoidance and evasion.,Details are as follows:
- The amount of tax evaded is relatively large and accounts for more than 10% of the tax payable,Sentence to fixed-term imprisonment of not more than three years or criminal detention,and fine 。
- The amount is huge and accounts for more than 30% of the tax payable,Sentence to fixed-term imprisonment of not less than three years but not more than seven years,and fine。
- unit crime,impose a fine on the unit,and the person in charge and other persons directly responsible for it,Punished in accordance with the above provisions。
- After the tax authorities issue a recovery notice in accordance with the law,,Pay back taxes due,Pay late fees,Already subject to administrative penalties,Not to be held criminally responsible,but,Exceptions are made for those who have been criminally punished for evading tax payment or have been given two or more administrative penalties by the tax authorities within the past five years.。
- tax、customs、Employees of banks and other state agencies colluded with the perpetrators of this crime,constituting an accomplice in this crime,Should be severely punished。
- After the tax authorities issue a recovery notice in accordance with the law,,Pay back taxes due,Pay late fees,Already subject to administrative penalties,Not to be held criminally responsible,but,Exceptions are made for those who have been criminally punished for evading tax payment or have been given two or more administrative penalties by the tax authorities within the past five years.。
so、strictly speaking,Tax avoidance and tax evasion are both illegal,Only tax planning is allowed by the state。 How to do corporate tax planning? Reasonable corporate tax avoidance ≠ tax evasion,Accountants can make good use of these 6 policies,Do enough tax planning!
- From December 1, 2025 to December 31, 2025,financial institutions to farmers、small business、Interest income from small loans issued to micro-enterprises and individual industrial and commercial households,VAT exempt。
Financial institutions should keep relevant tax exemption certification materials for future reference.,Separate accounting of interest income from small loans that qualify for tax exemption,File tax returns with the competent tax authorities in accordance with current regulations;Not accounted for separately,Not exempt from VAT。
- Small-scale VAT taxpayers should separately account for sales of goods or processing、Sales and sales services of repair and repair services、sales of intangible assets。
Small-scale VAT taxpayers sell goods or process、Monthly sales of repair and replacement services shall not exceed RMB 30,000 (taxable quarterly is RMB 90,000),Sales service、The monthly sales of intangible assets does not exceed 30,000 yuan (tax payment on a quarterly basis is 90,000 yuan),From January 1, 2025 to December 31, 2025,Can enjoy the preferential policy of temporary exemption from VAT for small and micro enterprises respectively。
- From February 1, 2025,Education fee surcharge will be exempted、local education supplement、Scope of water conservancy construction fund,The current monthly sales or turnover does not exceed 30,000 yuan (the quarterly sales or turnover does not exceed 90,000 yuan).,Expanded to taxpayers whose monthly sales or turnover does not exceed 100,000 yuan for monthly tax payment (quarterly sales or turnover for quarterly tax payment does not exceed 300,000 yuan)。
- From April 1, 2025,Expand the scope of employment security pension exemption for disabled people。Exemption of employment security benefits for persons with disabilities,Within 3 years from the date of industrial and commercial registration,Small and micro enterprises with a total number of employees of less than 20 (inclusive),Adjusted to enterprises with less than 30 employees (inclusive)。
After adjusting the scope of exemption,Industrial and commercial registration less than 3 years、Enterprises with less than 30 employees (inclusive),Can be exempted from employment security pension for persons with disabilities in accordance with regulations during the remaining period;From January 1, 2025 to December 31, 2025,For financial institutions and small businesses、Loan contracts signed by micro-enterprises are exempt from stamp duty。
- From January 1, 2025 to December 31, 2025,Increase the annual taxable income limit for small and low-profit enterprises from 500,000 yuan to 1 million yuan,For small and low-profit enterprises whose annual taxable income is less than 1 million yuan (including 1 million yuan),The income is included in the taxable income at a reduced rate of 50%,Pay corporate income tax at a rate of 20%。
- From September 1 this year to the end of 2025,The interest income from loans to qualified small and micro enterprises and individual industrial and commercial households will be exempted from VAT. The maximum credit limit for a single household,Increased from 1 million yuan to 5 million yuan。
The National Financing Guarantee Fund supports no less than 80% of the guaranteed amount of financing for small and micro enterprises.,Among them, loans to small and micro enterprises and individual industrial and commercial households with single-household credit of 5 million yuan and below are supported.、The guaranteed amount of operating loans for small and micro business owners shall not be less than 50%。 What are the methods of personal income tax planning? Personal income tax avoidance ≠ tax evasion,Accountants can make good use of these 10 methods,Do enough tax planning!
- Travel allowance (travel allowance 200 yuan)、200 yuan subsidy for missing meals。
The excess amount will be calculated as "salary"、Salary income is subject to personal income tax); It was caused by a business trip,No tax,Standards are determined by local tax authorities
- There are tax benefits for employees who resign,The severance compensation received by employees is exempt from personal income tax if it is less than three times the average annual salary of local employees.;
- communication fee: Office communications that the employer pays for the individual due to work needs
cost
,Adopt full or limited reimbursement,Temporarily based on the standard of no more than 300 yuan per person per month,With legal credentials,Not included in personal monthly salary、Personal income tax on salary income。
The unit pays for office communications for individuals
cost
Disbursed in the form of subsidies and other forms,Should be included in personal salary for the current month、Personal income tax on salary income。
- The reimbursement form for refreshing drinks for employees to prevent heatstroke in summer does not include tax.,Pay tax along with salary
- Invoice offset (Not recommended for unreal expenses)
- A university teacher received a large amount of income in installments and worked part-time on projects in a company in his spare time.,After the project is completed, you will receive a one-time labor remuneration of 30,000 yuan.。
If he files a one-time tax return,Then the taxable income is 3×20%=24,000 yuan and the tax payable is 24,000×20%×(1+0.5)-2000=5,200 yuan. And if we negotiate with the enterprise,Pay twice in two months,Then the amount of tax payable each time = (15 × 20%) × 20% = 2,400 yuan,The total tax amount is 4800 yuan。Compare the two,Save 400 yuan。
Tax Accountant Review:According to the "Personal Income Tax Law",Income from labor remuneration is deducted by 20% based on income
cost
The balance after is the taxable income,Income from labor remuneration,Applicable proportional tax rate,The tax rate is 20%,However, for individuals whose taxable income exceeds 20,000 to 50,000 yuan at a time,,Amount of tax calculated in accordance with tax laws,50% additional tax,The portion exceeding 50,000 yuan,10% additional tax。
After calculating in this way and subtracting the quick calculation deduction of 2,000, the teacher's tax payable is。Taxation on income from labor remuneration is based on the number of times。 visible,If a taxpayer can obtain one income multiple times,divide the income,Increase the number of deductions,can reduce taxable income,thereby saving tax expenditures。 These operating methods are all standardized operations carried out under reasonable conditions.。Can significantly avoid corporate taxes and personal taxes。
It is of great use to enterprises。Hope these are helpful to everyone。
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