The Type Of Tax Entity Is Very Important.

(1) selection of industry or industry type.

All industries and projects such as hi-tech industries, cultural and creative industries, production of disabled persons, agriculture, forestry, animal husbandry and fishery, environmental protection, energy conservation and water conservation, and state funded public infrastructure projects and other industries enjoy preferential tax policies.

For example, the current tax system in China has preferential policies for value-added tax, business tax and enterprise income tax in the software industry.

According to the policy of tax expenditure, industrial tax concessions can be divided into four main categories: first, the goal of economic growth and industrial growth; two, the goal of sustainable development of environmental resources; three, the goal of comprehensive development of social culture; and four, the development of other fields such as politics, military affairs and diplomacy.

In the face of industrial preferences, taxpayers should have enough policy sensitivity. For example, if the object of their labor can be either ordinary material or "three wastes" materials, we should weigh the explicit or implicit tax benefits or costs, consider whether to make use of waste, so as to apply for tax exemption in circular economy.

(two) personal or business identity selection.

Although entrepreneurs are often individuals, even individuals can choose from many forms of tax payment organizations from individual businesses, individual proprietorships, partnerships to limited companies, from domestic enterprises to foreign-funded enterprises.

Although there is a trend of narrowing and integration of tax treatment among different ownership enterprises, we should continue to pay attention to the similarities and differences of tax systems in different periods.

In particular, the overlapping and duplication of personal income tax and corporate income tax and the resulting tax burden and unfair tax burden are the problems faced by countries all over the world, and also the highlight of tax planning.

The effect of after tax profit can be calculated and compared by calculating the net profit of the enterprise and applying the tax formula.

(three) the choice of specific business entities.

The special subjects who enjoy preferential taxation include: disabled persons, laid-off workers, veterans, community service organizations, university students, non-profit organizations, logistics service entities in universities, educational institutions with the right to grant academic degrees.

If it is a family run enterprise, with laid-off workers or other entities enjoying tax reduction or exemption, it can be registered with its documents to cater for the preferential policies of the state.

In addition, in some industrial preferences, the legal entity must be a "non-profit organization" and whether it can be identified as such a body by the tax authorities.

Planning and declaration must also be made.

Some tax-free qualifications are in advance.

It is not in the tax department, for example, some enterprises have the income of the related labor management. If they obtain the qualification of the "University Logistics Group" or the general training, they will enjoy more tax benefits from the education industry.

(four) the choice of specific tax payers.

Our country

In the face of different tax collection and treatment, most enterprises are not free to choose their status and must be confirmed by the tax authorities in accordance with the provisions of the tax law.

In strict accordance with the requirements of the tax law, the identification of the relevant taxpayers is the basic criterion of the enterprise planning. Otherwise, if the standard of taxpayer exceeds the standard of the general taxpayer, the small tax payer's tax burden on the enterprises will be forced to be recognized as a general taxpayer and punished.

However, some value-added tax payers are in the optional zone, such as "small businesses with small sales tax exceeding the standard".

Those who can accurately calculate and provide output tax and input tax may apply for the confirmation procedure of general taxpayers ". They should first calculate their value-added rate, value-added tax rate and collection rate, so as to decide whether to apply for recognition as a general taxpayer.

In the practice of tax collection and management, many enterprises are not perfect because of the account certificate, and the tax authorities are applied to the approved collection and expropriation of "package tax".

Generally speaking, the actual tax burden of audit collection is lighter than authorized collection.

But it is worth noting that.

If the enterprise

Very few, though they are sound in accounts, they prefer to be expropriate, so that they can pay less tax than auditing.

The same principle applies to the choice of personal income tax.