Value-added tax is also levied on e-commerce

1, technology shares less tax

Many private companies are run by technologists who have patents, but offer them to companies without specifying how the technology is used。

It is suggested that the bosses put the technology patent into the registered company, on the one hand, it can improve the company's financial situation and reduce the financial pressure of investment;On the one hand, after the price of shares, the company can include it in intangible assets and do reasonable amortization——Increase costs, reduce profits, pay less income tax。

2, e-commerce to reduce printing

At present, China also collects value-added tax on e-commerce, but according to the provisions of the State Administration of Taxation, the use of telephone and computer networking orders in supply and demand economic activities, without written vouchers, temporarily do not decal。Therefore, enterprises can completely abandon the traditional business model, so that all the ordering process is completed online, you can save stamp duty。

3, deposit less can be taxed late

Enterprises should pay taxes on time after filing, but small deposits can apply for a delay in paying taxes。How small can a deposit be deferred？The bank deposits available are insufficient to pay current wages or, once paid, to pay taxes due。

Note: The available bank deposits do not include the provident fund deposits, designated deposits, and special deposits that cannot be paid by the enterprise。

4. Time is important

Zhang SAN's new company, tax registration on June 30, Li Si's new company, tax registration on July 1。Both companies have submitted their claims to the tax authorities for preferential tax treatment for new businesses。At the end of the year, the tax authorities approved: Zhang SAN's company had enjoyed a year of income tax incentives, and began to pay income tax next year;Li Si's company can choose to pay this year's profits first, and then start calculating income tax benefits for one year next year。According to the tax regulations: the company opened in the first half of the year is exempt for one year, and the company opened in the second half of the year can choose。The difference in a day makes all the difference。

5. The reset process pays less tax

For many manufacturing companies, setting up their own sales company can avoid excessive consumption tax burden。The company's products are first sold to the sales company, and the sales company then sells them to dealers or customers。Because the consumption tax is paid in the production link, the sales link is not taxed, therefore, the sales company does not pay the consumption tax, as long as the pricing is reasonable, you can pay part of the consumption tax。

6. Pay less tax after selling

A company invests in a company and owns 60% of its equity. The market of the company works well, the company makes profits for years, and the value of the 60% equity has risen a lot。Now the owner of the company wants to transfer the shares, the financial manager suggests that the profits should be divided up before the transfer, so as to pay less tax。Because the first distribution does not have to pay taxes, do not have to pay taxes。

7. There's a fine line to doing good

Doing good is also about paying taxes。Funds and goods donated by enterprises to foreign countries，One is that it may involve deemed sales，Pay VAT，因此，At donation，Consider the tax burden;Second, donations should be reasonable entry costs，There are also tax requirements，Including the need to donate through the units and channels recognized by the tax authorities and have special receipts for receiving donations in accordance with the tax law。If you do not meet the conditions, you cannot enter the cost after the donation, and you will pay 25% income tax on the result。

8. These are also productive enterprises

Foreign-funded production enterprise“Two free and three halved”But only production-oriented enterprises can enjoy, service enterprises can not enjoy。What is a productive enterprise？

According to the Income Tax Law of Foreign-Funded Enterprises, construction, cargo transportation, industrial information, precision instrument and equipment maintenance, urban sewage treatment and other industries are classified as productive enterprises。

9. Take more input and deduct more

As a general taxpayer, the part of the output minus the input needs to pay tax, so the more the input can pay less tax。These include the purchase of office supplies, the purchase of low-value consumables, the refueling of cars, and the purchase of repair spare parts……Over time, companies can lower their tax bills。

10, gift coincidence to send wonderful

Customers buy a 2000 yuan electrical appliances, the mall presents a 400 yuan small appliances, a total of 2400 yuan, the actual charge is only 2000 yuan。If it is given as a gift, it must pay VAT at 2,400 yuan。If you sell two products to a customer and give the customer a discount of 400 yuan, the customer will also pay 2,000 yuan;For shopping malls, because it is a price discount, as long as the actual turnover of 2000 yuan can pay VAT。

11. Rental is not tax free

Domestic companies are subject to a 12 percent property tax on rental property, while foreign companies pay 18 percent。Guangdong rules: New property purchased by foreign companies can enjoy a three-year exemption from property tax。

A foreign company bought a floor office building, half for self-use and half for rent, and was returned by the tax authorities when applying for tax exemption: the rental part of the house is not exempt from property tax。The company had to pay an 18% property tax。What a mistake。The tax exemption conditions stipulated in Guangdong are not for personal use or rental。Companies overpay taxes and don't know about it。

12. Declare no business

Enterprises may have no tax to pay for various reasons, but they must file tax returns on time。A return without a taxable tax is called a zero return and requires a simple procedure。However, if it is not handled, the tax authorities can impose a fine of 2,000 yuan each time。