Selection Of Tax Saving Methods For Enterprises (2)

4, choose the way to raise funds. The current tax law stipulates that the loan interest expenses of enterprises can be in the forefront of taxation within a certain range, while dividend expenses can only be spent in the after tax profits of enterprises.

From the point of view of tax saving, enterprises' moderate loan to banks and mutual financing between enterprises are superior to enterprises' accumulation of funds and financing to society.

5, choose the object of purchase. The current VAT system of our country stipulates the difference between the general taxpayer and the small scale taxpayer, and chooses different purchasing objects. The turnover tax payable by the enterprise will be different.

For example, when a buyer is a general taxpayer of value added tax, after purchasing the goods of general taxpayers, the value added tax can be paid on the balance after deducting the corresponding input tax according to the output tax; if the goods purchased from small scale taxpayers fail to obtain VAT invoices, their input tax can not be deducted, so the tax burden is heavier than the former.

6, choose the depreciation method of fixed assets. The depreciation cost of fixed assets will directly affect the current profits and losses of enterprises, and then affect the severity of enterprise income tax.

According to the relevant regulations, accelerated depreciation methods are allowed in some industries, such as double declining balance method and annual total sum method. Although the total amount of enterprise income tax is equal in the whole period of use of fixed assets, the accelerated depreciation method and the average age method are used to calculate the total amount of enterprise income tax. However, compared with the average age method, the accelerated depreciation method has lagged the tax payment period of enterprises, and has gained the advantage of deferred tax payment.

7, choose the method of deposit and loan valuation. The amount of sales cost in each period is affected by the inventory valuation method, thereby affecting the current tax burden of enterprises.

For example, when the material is calculated by actual cost, if we choose the last in first out method to calculate the consumption cost of the material in the environment of rising prices, the enterprise can pay less income tax in the current period; on the contrary, when the price falls, we should choose the FIFO method to calculate the consumption cost of this period; if the price is relatively stable, we should choose the weighted average method.

It is worth noting that no matter which method of valuation is chosen, the pricing method chosen must not be changed arbitrarily. If necessary, it should be reported to the competent tax authority before filing the next tax year.

It needs to be explained that the above methods should be used to economize corporate taxes. First, we must conform to the characteristics of the production and operation of the enterprises, consider comprehensively and comprehensively balance, and not lose sight of one another. Two, we should constantly learn and understand the trend of the national tax system reform and the revision and adjustment of the preferential policies and measures, accurately grasp the tax laws and regulations, and limit the policy boundaries, so as to prevent other problems arising from tax saving.

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