4 thoughts on “wholesale motorcycle biker jewelry How to avoid taxes reasonably”
Mary
wholesale jewelry in china As we all know, the corporate income tax rate of mainland my country is 25%, ranking worldwide. Therefore, the tax -saving method of general enterprises is to preserve subsidiaries or regions with low income tax rates in entities in the entity, thereby reducing corporate income tax. . Generally, companies choose to set up a subsidiary in Hong Kong. The reason for choosing more Hong Kong instead of the "Tax avoidance paradise" in the table above or the British Virgin Islands is because the tax authorities in Hong Kong and mainland China have signed a specific tax exemption agreement. efficient. It Figure/World mainstream national tax rate table pig eight precepts can be seen from the table above, the corporate income tax rate in Hong Kong is 16.5%, and the corporate income tax rate in mainland China is 25%. Therefore, if the company chooses to choose If the profit of 1 million yuan is placed in Hong Kong instead of the mainland, the amount of tax that the company can save is 85,000 yuan. The method of transferring pricing between affiliated companies, Transfer Pricing On how to transfer profits to Hong Kong subsidiaries? The usual approach is to use the method of transferring pricing between related parties. The essence of this method is to allow Hong Kong subsidiaries to sell a "high -priced product" to the related parties to the mainland subsidiaries, increase the profits of Hong Kong companies and reduce the profits of mainland companies, thereby "transferring" profits to Hong Kong. . However, the S. 61A regulations of the INland Revenue Ordinance (IRO) in Hong Kong stipulate that if a transaction does not have other commercial essence and the only purpose is to avoid taxes, the Hong Kong tax authority has the right to sentence part or all transactions to be invalid or all transactions, or Adjust the price of the transaction. This will lead to the failure of tax avoidance. Therefore, in order to ensure the legitimate operating of tax avoidance, this "high -priced goods" sold by Hong Kong subsidiaries to mainland subsidiaries must not be rejected by the Hong Kong tax authorities by quoting the above clauses. So this "high -priced product" cannot be "physical commodity" (because the tax authorities will evaluate whether the product exceeds the price of similar products in the open market to help determine whether it does not have the commercial essence and the only purpose is to avoid tax),), the only purpose is to avoid tax),),), It is "virtual commodity". Usually this "virtual product" is a unique intangible asset, such as patented technology, franchise, research reports, consulting reports, etc. This kind of specific product is difficult to find the prices of similar commodities in the open market, so it is not easy to be rejected by the tax authorities in the mainland and Hong Kong through the citing tax avoidance clause, so it is easier to achieve the purpose of the tax saving through profit transfer. In fact, there are many ways to avoid tax avoidance. It needs to be discussed in combination with the specific industry background and business types of the enterprise. The above registered Hong Kong as an example. Registered, overseas bank account opening and other issues can be consulted in detail.
coconut jewelry wholesale Pay content for time limit to check for freenAnswer Hello, I am Baidu's cooperative lawyer, and I am glad to serve younIncreasing costs reasonably, reducing income tax or taking the equipment for rapid depreciation method to reduce the current income; 2. Divating the business made in a company into two to three companies can increase costs and reduce corporate income.n1. Reasonably increase costs, reduce income tax or take the equipment for rapid depreciation to reduce the current income. 2. Divide the business made in a company into two to three companies can increase cost amortization or reduce corporate income. 3. Register the factory or company to Hong Kong. Hong Kong is a free port of low tax zone. Generally, the income tax of the enterprise does not exceed 8%, and other taxes are also very low. 4. Reform the enterprise by borrowing the name of foreign capital, and various regions have preferential tax policies for foreign -funded enterprises.n1 morenBleak
wholesale jewelry supplier los angeles 1. Reasonable use of national tax exemption policies. 2. The point of good use of tax rates is poor. 3. Play the time difference. Example: 1. There are 7%of the transportation costs incurred when purchasing materials in the enterprise, but you must ask the transport unit for transportation invoices. Don't give up invoices easily. Example: 2. If the enterprise has 100 employees and a disabled employee, it can save the enterprise for 6,000 yuan-8,000 yuan in disabled insurance; Three -year income tax and surcharge. Example: 3. Master the scope of the state of the state to reduce the income tax rate. Example: 4. (The time difference is more delicate and not very easy to say), simply say that the invoice and delivery time will be issued according to the revenue and expenditure of the enterprise. In this way You can get more interest spreads. Example: 5. The purchase and sales of products and products have a vital search for invoices ... In short, companies must have a savvy, hard -working, hard -working, able to say, and work experience.
14k gold jewelry findings wholesale I. Transfer dividend income, come to account
The presidential learning network sharing. Investment companies receive dividends issued by the invested enterprise and should be counted as investment income. In order to cut off the dividend, some companies have not handled their dividends for investment income, and are included in other "account payables".
For example: On January 1, 1993, Company A purchased 15,000 ordinary shares with a face value of 100 yuan, and paid another fee of 8,000 yuan. At the end of the year, the dividend of 65,000 yuan was received. Company A put the dividend obtained directly into the "other payables" to prepare and misappropriate.
. The transfer of penalties for transfer is not handled. In order to income "income" accounts, some companies hang up accounts in order to make the penalty for income without income.
For example, the enterprise received a penalty of 80,000 yuan from the non -performance contract. It should be included in "external income", but the enterprise has fallen into the "other payables".
three. List income, adjust profits
The company financial personnel instructions by superior leaders, and do not handle the revenue in accordance with the provisions of the current financial accounting system. In order to private interests, corporate leaders have instructed accounting personnel to increase profits, causing corporate false profits; some companies seek group interests, virtual increase, false reduction, transfer or interception of profits; The realized income is not for sales: first, the virtual hanging relationships; the other is that it does not account for or across the account, which not only escapes the taxes, but also achieves the purpose of concealment of profits.
For example: a company leaders are optimistic about the market, the products are sold well, and the benefits are better. In order to control the growth rate of profit growth, corporate leaders instructed financial personnel to not account for 3 million sales revenue this year, and 5 million sales revenue hung up. The profit of corporate profits was reduced by 2 million yuan (the corresponding sales cost was 6 million yuan), thereby leaking income tax and VAT.
. The sale of stock income is used for employee benefits
The amount of stocks that sell stocks higher than stock book value should be treated as investment income. In order to make up for the lack of employee benefits, some companies are switched to employee benefits, so that they will be cut off.
. For example: due to the large amount of medical expenses and other benefits expenses of an enterprise, the enterprise has a potential difficulty. After entering the "other payable" account, the "other payable" account was transferred to the "payable fee" account without processing through "investment income". In this way, the enterprise not only reduced profits, and at the same time fled the income tax it should be paid.
. The profit of the associates is collected, and the employee bonus is issued
The enterprise is overweight. After negotiating with the associates, the profits that the associates should be shared will be hidden in the joint venture. At the same time, the joint venture will transfer the joint venture's profit from the "accounting account" directly to the "other payable" account. In the future, the investment unit will directly withdraw the affiliated profit from the affiliates from the needs of the associates as needed, and put it in the "small vault" to the salary and bonus for the employee's excessive tax quota.
6. Hidden investment profits of the joint venture, directly transfer to the joint venture
The current system stipulates that the principle of "divide and then tax" is implemented. After the profit of the joint venture, it should be paid as an investment income and pay income tax in accordance with the law. However, in order to evade income tax, some companies should directly increase the joint venture profit from the joint venture to increase the processing of joint venture instead of investing in investment income.
. For example, in order to evade income tax, a company will directly increase the investment from the joint venture. Agreement between the two parties, the company's joint venture profits from the joint venture are directly transferred from the "profit payable" of the joint venture to the joint venture investment, that is, the debit: the profit payable, the loan: the real -time capital.
7. Transfer operating income, calculate external income
operating income refers to various income that is directly related to the production and operation activities of the enterprise. Revenue refers to various income that enterprises have no direct connection with the production and operation activities of the enterprise. External income is not operating income and does not pay sales taxes. However, the operating income shall pay the output tax. In order to pay less taxes, some companies deliberately transferred operating income to external income for accounting. For example, a company sells a batch of goods at a price of 2 million yuan and costs 1.2 million yuan. After the settlement of the two parties, the enterprise should be included in the income, and the sales cost of product sales at the same time at the same time, and pay the output tax and additional products of the product according to regulations. However, in order to pay less taxes, the company directly transferred the income of 2 million yuan to the accounting of off -business income. At the same time, the "off -business income" was reduced. As a result, the enterprise paid 80,000 yuan in value -added tax (order tax was 210598 yuan), and 5600 yuan was paid to the city's construction tax, and the educational fee and its additional 2,400 yuan were paid. The impact of income tax is (2000,000-1200000-80000-5600-2400) = 234960 (dollars).
eight, virtual transfer costs, adjust profits
It some enterprises are chaotic, and financial departments are charged by leaders, artificially increased or reduced sales costs, resulting in a false increase in profits or increasing profits Decreased. The financial management system is not sound, and the inventory account is not set. Each business and cost transfer are adjusted accordingly through planned profits.
. For example: a foreign company, there is no set of inventory accounts. For the loan, the report must be slightly surplus. In order to control the profit at 2 million yuan, the leader will teach the sales cost by 5 million yuan. As a result, the company's sales cost of 5 million yuan did not be converted, which increased the profit of 5 million yuan.
. The loss of property is confiscated. It is included in the profit or loss of the year
If according to the financial system of the enterprise, the loss of property that the enterprise is confiscated, and the various fines paid for Make allocation in profits. In order to pay less income tax, some companies have directly calculated the confiscated property of the property into "out -of -business expenditure." The total profit tax implemented at the end of the year shall pay income tax.
For example: an enterprise is illegally operated and is confiscated by items worth 2 million yuan. According to the system, this loss should be listed in after -tax profits, but in order to evade income tax, all the enterprises are directly recorded in "out -of -business expenditure", so that the profit reduction of 2 million yuan and less income tax of the year were 660,000 yuan.
The fixed assets in advance, adjusted the profit of the year
If according to the financial system of the enterprise, the net loss of fixed assets loss, scrap, damage and sale should be listed as it should be listed as it Operating expenses. In order to adjust the profit and less income tax of the year, some companies have scrapped some fixed assets in advance.
For example, a company updated 5 normal operations at the end of the year, with an original value of 1 million yuan and an depreciation of 400,000 yuan. The director of the factory was instructed, and the Ministry of Finance and Department made a clean-up processing: 600,000 debit of fixed assets, debit: Cumulative depreciation 40 loans: 100 fixed assets, net loss at the end of the year The net loss of fixed assets is 60, and the loan is: fixed assets cleaning 60. As a result, the enterprise reduced profit of 600,000 yuan and less income tax for income tax.
11. The income deposit deposit is included in off -business expenditure
When the company receives the use of packaging deposits, it directly transferred to the "small vault" and the account account The packet deposit is confiscated, and it is directly included in off -business expenditure. When borrowing or renting packaging, the company will debit the deposit: other receivables, loan certificates: cash; when receiving the deposit, it will debit directly: out -of -business expenditure, loan record: other receivables.
For example: When a construction company purchases sand, the deposit of 30,000 yuan borrowed from the bag was borrowed and borrowed: other receivables 30,000 yuan, credit: 30,000 yuan in cash, when the deposit is recovered, debit, debit, : 30,000 out -of -business expenditures, loan records: Other receivables 30,000, thereby converting the withdrawal deposit into small vaults, and at the same time, it also reduces profits.
. 12. The loss of normal shutdown work is transferred. , Inspetened business expenditure. However, in order to control the profit level, some companies have extended the income tax, and the normal shutdown losses are also included in "out -of -business expenditure."
. For example: a company's year -end maintenance and maintenance of the machine's equipment, the wages and benefits of the workers paid during the stop work, the fuel, power and affordable manufacturing costs consumed As a non -normal shutdown loss, the enterprise is directly recorded in the "out -of -business expenditure" account, which makes it affect the profit of 200,000 yuan, and the impact on income tax is 66,000 yuan.
wholesale jewelry in china As we all know, the corporate income tax rate of mainland my country is 25%, ranking worldwide. Therefore, the tax -saving method of general enterprises is to preserve subsidiaries or regions with low income tax rates in entities in the entity, thereby reducing corporate income tax.
. Generally, companies choose to set up a subsidiary in Hong Kong. The reason for choosing more Hong Kong instead of the "Tax avoidance paradise" in the table above or the British Virgin Islands is because the tax authorities in Hong Kong and mainland China have signed a specific tax exemption agreement. efficient.
It Figure/World mainstream national tax rate table pig eight precepts
can be seen from the table above, the corporate income tax rate in Hong Kong is 16.5%, and the corporate income tax rate in mainland China is 25%. Therefore, if the company chooses to choose If the profit of 1 million yuan is placed in Hong Kong instead of the mainland, the amount of tax that the company can save is 85,000 yuan.
The method of transferring pricing between affiliated companies, Transfer Pricing
On how to transfer profits to Hong Kong subsidiaries?
The usual approach is to use the method of transferring pricing between related parties. The essence of this method is to allow Hong Kong subsidiaries to sell a "high -priced product" to the related parties to the mainland subsidiaries, increase the profits of Hong Kong companies and reduce the profits of mainland companies, thereby "transferring" profits to Hong Kong.
. However, the S. 61A regulations of the INland Revenue Ordinance (IRO) in Hong Kong stipulate that if a transaction does not have other commercial essence and the only purpose is to avoid taxes, the Hong Kong tax authority has the right to sentence part or all transactions to be invalid or all transactions, or Adjust the price of the transaction. This will lead to the failure of tax avoidance.
Therefore, in order to ensure the legitimate operating of tax avoidance, this "high -priced goods" sold by Hong Kong subsidiaries to mainland subsidiaries must not be rejected by the Hong Kong tax authorities by quoting the above clauses.
So this "high -priced product" cannot be "physical commodity" (because the tax authorities will evaluate whether the product exceeds the price of similar products in the open market to help determine whether it does not have the commercial essence and the only purpose is to avoid tax),), the only purpose is to avoid tax),),), It is "virtual commodity". Usually this "virtual product" is a unique intangible asset, such as patented technology, franchise, research reports, consulting reports, etc. This kind of specific product is difficult to find the prices of similar commodities in the open market, so it is not easy to be rejected by the tax authorities in the mainland and Hong Kong through the citing tax avoidance clause, so it is easier to achieve the purpose of the tax saving through profit transfer.
In fact, there are many ways to avoid tax avoidance. It needs to be discussed in combination with the specific industry background and business types of the enterprise. The above registered Hong Kong as an example. Registered, overseas bank account opening and other issues can be consulted in detail.
coconut jewelry wholesale Pay content for time limit to check for freenAnswer Hello, I am Baidu's cooperative lawyer, and I am glad to serve younIncreasing costs reasonably, reducing income tax or taking the equipment for rapid depreciation method to reduce the current income; 2. Divating the business made in a company into two to three companies can increase costs and reduce corporate income.n1. Reasonably increase costs, reduce income tax or take the equipment for rapid depreciation to reduce the current income. 2. Divide the business made in a company into two to three companies can increase cost amortization or reduce corporate income. 3. Register the factory or company to Hong Kong. Hong Kong is a free port of low tax zone. Generally, the income tax of the enterprise does not exceed 8%, and other taxes are also very low. 4. Reform the enterprise by borrowing the name of foreign capital, and various regions have preferential tax policies for foreign -funded enterprises.n1 morenBleak
wholesale jewelry supplier los angeles 1. Reasonable use of national tax exemption policies. 2. The point of good use of tax rates is poor. 3. Play the time difference. Example: 1. There are 7%of the transportation costs incurred when purchasing materials in the enterprise, but you must ask the transport unit for transportation invoices. Don't give up invoices easily. Example: 2. If the enterprise has 100 employees and a disabled employee, it can save the enterprise for 6,000 yuan-8,000 yuan in disabled insurance; Three -year income tax and surcharge. Example: 3. Master the scope of the state of the state to reduce the income tax rate. Example: 4. (The time difference is more delicate and not very easy to say), simply say that the invoice and delivery time will be issued according to the revenue and expenditure of the enterprise. In this way You can get more interest spreads. Example: 5. The purchase and sales of products and products have a vital search for invoices ... In short, companies must have a savvy, hard -working, hard -working, able to say, and work experience.
14k gold jewelry findings wholesale I. Transfer dividend income, come to account
The presidential learning network sharing. Investment companies receive dividends issued by the invested enterprise and should be counted as investment income. In order to cut off the dividend, some companies have not handled their dividends for investment income, and are included in other "account payables".
For example: On January 1, 1993, Company A purchased 15,000 ordinary shares with a face value of 100 yuan, and paid another fee of 8,000 yuan. At the end of the year, the dividend of 65,000 yuan was received. Company A put the dividend obtained directly into the "other payables" to prepare and misappropriate.
. The transfer of penalties for transfer is not handled. In order to income "income" accounts, some companies hang up accounts in order to make the penalty for income without income.
For example, the enterprise received a penalty of 80,000 yuan from the non -performance contract. It should be included in "external income", but the enterprise has fallen into the "other payables".
three. List income, adjust profits
The company financial personnel instructions by superior leaders, and do not handle the revenue in accordance with the provisions of the current financial accounting system. In order to private interests, corporate leaders have instructed accounting personnel to increase profits, causing corporate false profits; some companies seek group interests, virtual increase, false reduction, transfer or interception of profits; The realized income is not for sales: first, the virtual hanging relationships; the other is that it does not account for or across the account, which not only escapes the taxes, but also achieves the purpose of concealment of profits.
For example: a company leaders are optimistic about the market, the products are sold well, and the benefits are better. In order to control the growth rate of profit growth, corporate leaders instructed financial personnel to not account for 3 million sales revenue this year, and 5 million sales revenue hung up. The profit of corporate profits was reduced by 2 million yuan (the corresponding sales cost was 6 million yuan), thereby leaking income tax and VAT.
. The sale of stock income is used for employee benefits
The amount of stocks that sell stocks higher than stock book value should be treated as investment income. In order to make up for the lack of employee benefits, some companies are switched to employee benefits, so that they will be cut off.
. For example: due to the large amount of medical expenses and other benefits expenses of an enterprise, the enterprise has a potential difficulty. After entering the "other payable" account, the "other payable" account was transferred to the "payable fee" account without processing through "investment income". In this way, the enterprise not only reduced profits, and at the same time fled the income tax it should be paid.
. The profit of the associates is collected, and the employee bonus is issued
The enterprise is overweight. After negotiating with the associates, the profits that the associates should be shared will be hidden in the joint venture. At the same time, the joint venture will transfer the joint venture's profit from the "accounting account" directly to the "other payable" account. In the future, the investment unit will directly withdraw the affiliated profit from the affiliates from the needs of the associates as needed, and put it in the "small vault" to the salary and bonus for the employee's excessive tax quota.
6. Hidden investment profits of the joint venture, directly transfer to the joint venture
The current system stipulates that the principle of "divide and then tax" is implemented. After the profit of the joint venture, it should be paid as an investment income and pay income tax in accordance with the law. However, in order to evade income tax, some companies should directly increase the joint venture profit from the joint venture to increase the processing of joint venture instead of investing in investment income.
. For example, in order to evade income tax, a company will directly increase the investment from the joint venture. Agreement between the two parties, the company's joint venture profits from the joint venture are directly transferred from the "profit payable" of the joint venture to the joint venture investment, that is, the debit: the profit payable, the loan: the real -time capital.
7. Transfer operating income, calculate external income
operating income refers to various income that is directly related to the production and operation activities of the enterprise. Revenue refers to various income that enterprises have no direct connection with the production and operation activities of the enterprise. External income is not operating income and does not pay sales taxes. However, the operating income shall pay the output tax. In order to pay less taxes, some companies deliberately transferred operating income to external income for accounting. For example, a company sells a batch of goods at a price of 2 million yuan and costs 1.2 million yuan. After the settlement of the two parties, the enterprise should be included in the income, and the sales cost of product sales at the same time at the same time, and pay the output tax and additional products of the product according to regulations. However, in order to pay less taxes, the company directly transferred the income of 2 million yuan to the accounting of off -business income. At the same time, the "off -business income" was reduced. As a result, the enterprise paid 80,000 yuan in value -added tax (order tax was 210598 yuan), and 5600 yuan was paid to the city's construction tax, and the educational fee and its additional 2,400 yuan were paid. The impact of income tax is (2000,000-1200000-80000-5600-2400) = 234960 (dollars).
eight, virtual transfer costs, adjust profits
It some enterprises are chaotic, and financial departments are charged by leaders, artificially increased or reduced sales costs, resulting in a false increase in profits or increasing profits Decreased. The financial management system is not sound, and the inventory account is not set. Each business and cost transfer are adjusted accordingly through planned profits.
. For example: a foreign company, there is no set of inventory accounts. For the loan, the report must be slightly surplus. In order to control the profit at 2 million yuan, the leader will teach the sales cost by 5 million yuan. As a result, the company's sales cost of 5 million yuan did not be converted, which increased the profit of 5 million yuan.
. The loss of property is confiscated. It is included in the profit or loss of the year
If according to the financial system of the enterprise, the loss of property that the enterprise is confiscated, and the various fines paid for Make allocation in profits. In order to pay less income tax, some companies have directly calculated the confiscated property of the property into "out -of -business expenditure." The total profit tax implemented at the end of the year shall pay income tax.
For example: an enterprise is illegally operated and is confiscated by items worth 2 million yuan. According to the system, this loss should be listed in after -tax profits, but in order to evade income tax, all the enterprises are directly recorded in "out -of -business expenditure", so that the profit reduction of 2 million yuan and less income tax of the year were 660,000 yuan.
The fixed assets in advance, adjusted the profit of the year
If according to the financial system of the enterprise, the net loss of fixed assets loss, scrap, damage and sale should be listed as it should be listed as it Operating expenses. In order to adjust the profit and less income tax of the year, some companies have scrapped some fixed assets in advance.
For example, a company updated 5 normal operations at the end of the year, with an original value of 1 million yuan and an depreciation of 400,000 yuan. The director of the factory was instructed, and the Ministry of Finance and Department made a clean-up processing: 600,000 debit of fixed assets, debit: Cumulative depreciation 40 loans: 100 fixed assets, net loss at the end of the year The net loss of fixed assets is 60, and the loan is: fixed assets cleaning 60. As a result, the enterprise reduced profit of 600,000 yuan and less income tax for income tax.
11. The income deposit deposit is included in off -business expenditure
When the company receives the use of packaging deposits, it directly transferred to the "small vault" and the account account The packet deposit is confiscated, and it is directly included in off -business expenditure. When borrowing or renting packaging, the company will debit the deposit: other receivables, loan certificates: cash; when receiving the deposit, it will debit directly: out -of -business expenditure, loan record: other receivables.
For example: When a construction company purchases sand, the deposit of 30,000 yuan borrowed from the bag was borrowed and borrowed: other receivables 30,000 yuan, credit: 30,000 yuan in cash, when the deposit is recovered, debit, debit, : 30,000 out -of -business expenditures, loan records: Other receivables 30,000, thereby converting the withdrawal deposit into small vaults, and at the same time, it also reduces profits.
. 12. The loss of normal shutdown work is transferred. , Inspetened business expenditure. However, in order to control the profit level, some companies have extended the income tax, and the normal shutdown losses are also included in "out -of -business expenditure."
. For example: a company's year -end maintenance and maintenance of the machine's equipment, the wages and benefits of the workers paid during the stop work, the fuel, power and affordable manufacturing costs consumed As a non -normal shutdown loss, the enterprise is directly recorded in the "out -of -business expenditure" account, which makes it affect the profit of 200,000 yuan, and the impact on income tax is 66,000 yuan.