As we all know, reasonable tax saving and tax avoidance can save many unnecessary expenses for enterprises. As the financial personnel of an enterprise, we should understand the methods of reasonable tax saving and tax avoidance, reduce unnecessary expenses for the enterprise and effectively increase the economic interests of the enterprise. This article will tell you a few tips for reasonable tax avoidance, hoping to help you. Tax saving is actually very simple, as long as it is arranged according to tax regulations.

1. Do I have to pay taxes on accounts received in advance?

I've heard too many stories about accounts received in advance being taxed by tax authorities.

Article 33 of the Detailed Rules for the Implementation of the Value-added Tax Regulations stipulates that the obligation to pay taxes only arises when the goods are issued.

Caishui [2003] 16 also emphasizes once again that the business tax is not required to be paid in advance for accounts received in other service businesses except the sale of real estate, and the business tax will be paid when the income is recognized.

Some enterprises pay taxes in advance because the other party asks for invoices. In fact, after receiving the advance payment, it is enough to issue an advance payment voucher to the other party. Advance payment is not an invoice, so the tax authorities do not supervise advance payment.

2. The applicable tax rate depends on the input.

Article 2 of the VAT stipulates that the tax rate for book sales is 13%. As long as the enterprise is a general taxpayer, the tax rate for selling books is 13%. However, there is a company that sells books and is also a general taxpayer, and the tax officials require the company to pay taxes according to 17%.

What is the basis of the tax department? The tax bureau explained that the input invoice of the company's printed books is 17%. If the company applies the tax rate of 13%, will it not be deducted from the payment of 13%? How to balance taxes?

The applicable tax rate is only related to the product, not the input. You must think twice about the tax official's explanation, otherwise you will be confused and confused about paying taxes.

3. Double pay without subsidy.

China's welfare system is characterized by human touch, so-called holiday expenses will be paid every holiday. According to the individual income tax policy, holiday expenses need to be incorporated into the monthly salary to pay individual income tax.

According to the tax policy, paying double salary at the end of the year can be used as one month's salary to calculate individual income tax separately, because there is no need to pay individual tax with the salary of that month. Therefore, the tax rate can be reduced and the personal income tax burden of employees can be reduced.

They all pay some money, pay more taxes on holiday expenses, and pay less taxes on double pay. Therefore, in order to pay less taxes, it is necessary to change the practice of paying some holiday fees and change it to a double salary at the end of the year.

Don't stubbornly think that double pay is the business of foreign-funded enterprises, and your own enterprises still insist on paying holiday fees, which will be thankless. Tax saving is actually very simple, as long as it is arranged according to tax regulations.