Avoidance three techniques:
A financing plan tax law
Second, the investment tax law program
1. Select the type of investment business law:
1) to compare foreign applicable taxes
2) tax-funded enterprises comparison between
a, horizontal joint tax law
b, affiliated research tax law
2. Investment Choice Act
3. Investment Industry Choice Act
1) Tax relatively productive and non-productive business enterprises
2) The specific method of tax avoidance industry investment choice
a, utilization of tax law
b, the export tax rebate tax law
Third, the cost of tax law
1, the material is calculated tax law
2) the weighted average method
3) Moving Average
4) specific identification method
2, depreciation tax law
1) The life of France
2) production method
3) Working hours Act
4) accelerated depreciation method
SMEs, especially a growing number of start-up companies, the tax is often a problem. Even heard of many of the tax saving plan, but do not know their own into which the door, which ones strip road. In fact, tax-planning is a layer of paper windows, bypassed the nothing difficult.
More and more people to start their own business travel, more and more start-ups facing this problem of tax. SMEs, especially entrepreneurs, even ever heard of many of the tax saving plan, but did not know his own into which the door, which way to strip road. Even which part belongs to tax-planning behavior, which part acts are illegal tax evasion are divided not clear.
In fact, tax planning and tax saving in itself is not a difficult thing, and sometimes like a layer of the windows of paper, pierce it, you see very clearly. Of course, bypassed this window paper, first wants to understand the concept that what is tax-planning?
Tax-planning is a form of tax planning, it refers to the taxpayer on the basis of the preferential tax law, to take legal means to maximize the use of concessionary terms, reduce the tax burden in order to achieve the legitimate economic activity.
Avoidance Act funding programs
Funding programs avoidance method is the use of certain financing technology enables enterprises to achieve maximum benefit levels and tax reduction approach. Funding programs and debt service tax avoidance methods include selecting sources of financing choice of two parts.
In general, corporate financing channels are: 1, the financial capital; 2, financial institutions credit funds; 3, corporate self-accumulation; 4, inter-enterprise lending; 5, internal financing; 6, the issuance of bonds and stocks; 7, commercial credit , etc. in the form of lease. From the tax point of view, the tax consequences of these sources of financing have produced very different, the use of certain sources of financing can effectively help enterprises reduce the tax burden on the tax benefit.
Under normal circumstances, standing tax point of view, lending way between the effects of internal capital raising and corporate best, followed by loans from financial institutions, self-accumulation worst. The reason is that lending to the people and institutions involved in internal financing and enterprises are more likely to make taxable profits and reduce the size of the dispersion, a "cut hill" phenomenon. Similarly, loans from financial institutions can achieve some degree of tax avoidance and lighter: on the one hand, after the return of business interest, corporate profits decreased; on the other hand, after the investment companies generate revenue, funding agencies actually have to bear some tax, so that the actual tax burden is relatively lower business. Therefore, the use of the loan engaged in production activities is a reasonable way to reduce the tax burden away from part of the tax. Corporate self-accumulation of capital due to capital owners and occupiers as a whole, revenue sharing and difficult to offset the worst effects of tax avoidance.
The loan, lending, financing and other forms are related to the servicing of the problems, which it relates to how to calculate the cost and how will the relevant costs apportioned costs. Different relationships and locations of economic activity and the status of funds between different sides of the use of interest apportioned cost method is often the key to effective tax avoidance.
Loans from financial institutions and methods of calculating interest rates relatively stable, to a lesser extent, the implementation of tax avoidance little choice. The enterprises and economic organizations have greater flexibility in money lending and recovery of leeway in terms of the interest calculation and capital recovery period, thus providing favorable conditions for tax avoidance. Its method is to: increase interest payments, reducing corporate profits, offsetting the income tax; at the same time, then some form of high interest to get back to the business or in a more convenient form for companies to provide security and other services, so as to achieve tax the purpose.
Investment tax law program
Investment tax law program refers to the taxpayer for the use of tax law provisions relating to investment tax breaks, by selecting the investment program in order to achieve the purpose of mitigating their tax burden.