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济南记账费用:怎么做好成本费用的纳税策划?

2016-12-09

  济南记账费用:怎么做好成本费用的纳税策划?

  Jinan billing expenses: how to make the cost of the tax planning?

  公司所得税法规矩,在核算应税所得额时准予从收入中扣减的项目,是指纳税人每一纳税年度发生的与取得应税收入有关的一切必要和正常的本钱、费用、税金和丢失。其间成本是指纳税人出售商品、供给劳务、转让固定财物、无形财物的本钱,分为直接本钱和直接本钱;费用首要是指纳税人每一纳税年度花费、运营商品和供给劳务等所发生的出售费用、管理费用和财务费用。济南代理记账公司

  Company income tax law rule, in the calculation of taxable income when granting a deduction from income project, refers to the taxpayers of each tax year related to the taxable income of all necessary and proper capital, charges and taxes and lost. In which cost is to show taxpayer selling goods, supply services, transfer of fixed property, intangible property of capital, capital is divided into direct and direct capital; Cost first is to show taxpayer cost of each tax year, operating as a result the sale of goods and supply services fees, management fees and finance charges. Jinan bookkeeping agency company

  公司增强本钱费用开销的策划管理和操控,不只可下降本钱费用、削减资金开销,前进经济效益,并且可以合理合法地削减公司的纳税开销,取得节税利益。

  Company strengthen the capital costs of management and control of planning, not only can reduce capital cost, capital spending cuts, advance economic benefit, and can be reasonable and lawful to cut company tax costs, tax benefits.

  纳税策划是指公司对于即将发生的事务,通过比拟事务的不相同履行方法和进程,挑选最优的方案,使公司因该项事务惹起的纳税开销最低。纳税策划不相同于避税,更不是偷税,而是在多种合法方法当挑选了纳税起码的一种方案,公司挑选的是不相同的事务进程,不相同的事务进程才产生了不相同的纳税背负,公司对不相同事务及进程的挑选,是其法定的权力。成本费用的纳税策划按公司财物的性质不相同,可以分为存货策划、折旧策划、费用策划三个方面。济南代理记账公司

  Tax planning refers to the company for the impending transaction, transaction through compare the different performance of the method and process, selection of the optimal solution, make the company provoked by this tax cost minimum. Tax planning is not the same in tax avoidance, more not evade taxes, but in a variety of legal method when choosing the tax at least a plan, the company selected is not the same transaction process, not the same transaction process to produce the tax bearing, not the same company for different transactions and the process of choosing, is its statutory powers. The cost of the tax planning according to the nature of the company property is not the same, can be divided into inventory planning, planning of depreciation, cost planning from three aspects. Jinan bookkeeping agency company

  公司存货有不相同的计价方法,包括单个计价法、领先先出法、加权均匀法、移动均匀法和后进先出法。税法答应纳税人挑选其间的一种方法,一经必定,不得随意改动,如确需改动应在下年度开端前报主管税务机关同意。因此,公司应根据所在的经济环境及自身状况,提前估量各种计价方法对公司纳税的影响,挑选最有利于公司下降纳税背负的计价方法。一般状况下,材料价格的长时间趋向是上升的,后进先出法可以使计入当期出售本钱的存货本钱相对较高,公司当期赢利低,可削减所得税开销。假设公司正处于所得税减免期,如新建的高新技术公司等,挑选领先先出法,一是以较低的材料价格核算商品本钱,二是以较低的商品本钱核算所销商品的出售本钱,然后尽可能地增大免税期的赢利,取得更多的所得税减免额。免税期过后可根据状况,申请改用别的方法。年应税所得较低的公司,税法规矩低于10万元税率为27%,低于3万元税率为18%;交纳个人所得税的公司,5万元以下实行5%至35%的超量累进税率。假设公司规模较小,估量赢利额不大,应挑选加权均匀法或移动均匀法,这首要是因为加权均匀法可以使计入商品本钱的材料本钱较为平衡,也使计入出售本钱的商品本钱较为平衡,这么材料和商品本钱的上下改变,就不会构成赢利额大幅度改变。较为平稳的赢利额,可以让公司背负较低的纳税开销。公司挑选存货计价方法,应进行充分的市场调查研讨,收集准确的信息,对以后年度的物价趋向及公司自身的运营状况作出准确的判别,才华作出对自己最有利的挑选。

  Inventory valuation methods are not the same company, including a single valuation method, leading the first method, weighted evenly, mobile evenly and lifo method. Tax law to allow taxpayers to choose in a way, is must, may not arbitrarily change, if is really necessary changes before the start of next year should be submitted to the competent tax authorities agree. So the company should according to the economic environment and condition, in advance to measure various valuation methods influence on corporate tax, choose the most beneficial to the company falling tax liabilities of valuation methods. General situation, material price trend is rising for a long time, lifo method can make the plan enter current sale of capital stock of capital is relatively high, the company current profit is low, but income tax cuts costs. Assume that the company is in the midst of the income tax holiday, such as new high-tech companies, such as selection of leading, first out method, is a low material price accounting of capital goods, second is the lower commodity capital accounting the pin on the sale of capital goods, then increase the profits from the tax holiday as far as possible, get more income tax deductions. After the holiday according to situation, application to switch to other methods. Annual taxable income lower companies, tax law rules less than 100000 RMB rate is 27%, less than 30000 RMB rate is 18%; Pay personal income tax of corporation, 50000 yuan for excess progressive tax rate of 5% to 35%. Assumes that the company on a smaller scale, measure profit amount is not big, should select weighted uniform or moved even, this is first because evenly weighted method can make the plan into commodity capital of material capital is relatively balanced, also included in the sale of capital goods capital is relatively balanced, such materials and goods capital fluctuation change, can't be a profit amount change significantly. Relatively stable profit amount, can let companies with lower tax cost. Company selection of inventory valuation method, should be sufficient market research discussion, collect accurate information, the future price trend and the company's own operating conditions make accurate determination, talent to make the best choose to himself.

  折旧是指将固定财物本钱以一定的方法分期计入商品本钱和费用,折旧的方法首要有均匀年限法、产值法、作业小时法、加快折旧法(指年数总和法和双倍余额递加法)。财政部制定的分行业的财务制度规矩的固定财物折旧年限是一个年限规模,税法规矩公司可以在该规模内挑选一个年限,但不能低于税法规矩的最低折旧年限。公司从当期少纳税思索,一般挑选较短的折旧年限,答应选用加快折旧的部分公司的特定财物,如化工、医药等花费公司的机器设备,符合税法规矩的公司,可以选用加快折旧法。相同价值的设备,折旧年限越短(不低于税法规矩年限),折旧抵税额的折现价值越大。处于免税期的公司,不宜选用加快折旧法,一般应选用直线法折旧,并选用较长的折旧年限,首要是为了在免税时期得到更大的免税利益。最优的折旧年限,应是使纳税期折旧抵税额现值与免税期折旧抵税额现值之差最大的年限,最优折旧年限,一般为免税时期的5至6倍,如免税期两年,则财物按11年摆布折旧对公司最有利,公司可以取得最大的抵税现金流量现值。公司应根据财物的税法最低年限及最优折旧年限的巨细必定所选用的折旧年限,税法最低的年限低于最优年限,选用最优年限,反之,应选用税法答应的最低年限。如同存货的纳税策划相同,赢利额较低,适宜按超量累进税率纳税的公司,为尽可能坚持各年赢利的平衡,应选用均匀年限济南代理记账公司

  Property depreciation refers to the fixed asset in installment plan enter capital goods in a certain way and cost, the method of depreciation fixed number of year of the first have a uniform method, production method, homework hour method, accelerated depreciation method (refers to the sum of additive method and double balance method). Formulated by the ministry of finance of financial institution rules property depreciation period of fixed size is a fixed number of year, can rule company within the scale of the tax law to pick a fixed number of year, but can not be less than the minimum depreciation period of the tax law rules. Company from the current low taxes, generally choose the shorter the depreciation of fixed number of year, promised to use accelerated depreciation of the company's specific property, such as chemical, pharmaceutical and other costs of the company's machinery and equipment, conform to the tax rules of the company, can use accelerated depreciation method. The same value of the equipment, the shorter the depreciation period (not under fixed number of year of the rule of the tax law), the greater the discount value of depreciation tax credits. In a holiday company, unfavorable choose accelerated depreciation method, generally should choose the straight-line method of depreciation, and depreciation fixed number of year, a long first is to obtain greater tax benefits during the period of tax exemption. The optimal depreciation of the fixed number of year, should be to make tax payment period present value depreciation tax credits and tax exemption period depreciation tax credits the difference between the present value of the largest fixed number of year, the optimal depreciation fixed number of year, usually for tax exemption period of 5 to 6 times, such as tax holiday for two years, the property by the company's most favorable in 11 years at the mercy of depreciation, companies can obtain the biggest tax present value of cash flow. Company shall, according to the property of the minimum of tax law and the optimal depreciation fixed number of year of intrusive must have depreciation fixed number of year, of the tax law of the lowest fixed number of year is lower than the optimal fixed number of year, choose the optimal fixed number of year, on the other hand, should choose promised to the minimum of tax law. Like the inventory at the same tax planning, low profit amount, appropriate according to excess progressive tax rate, to adhere to the balance of profit from year to year, and as far as possible should be chosen even fixed number of year of jinan bookkeeping agency company

  法,并选用较短的折旧年限。假设折旧直接计入商品(事务)本钱,且各年度产质改变较大时,宜选用作业量法或产值法,意图是为坚持商品(事务)本钱的安稳。如一个别公司购入一台开掘机,对外承包工程事务,并以机器作业时间计取劳务收入,则该公司以作业时间核算机开掘机的折旧最为有利。

  Method, and choose shorter useful life. Hypothesis directly included in the goods (transaction) capital depreciation, and the annual produce qualitative change is bigger, appropriate chooses assignment method or production method, intent is to insist on capital goods (transaction) of safe. As individual companies to buy a cutting machine, foreign contracted projects, and the machine operation time plan service revenue, the company with operating time calculating the depreciation of machine cutting machine is the most favorable.

  公司的费用首要指三项时期费用,可直接削减赢利总额,费用的事务发生方法和进程不相同对纳税会有不相同的影响。费用策划首要可以分为三类:一是预先安置、挑选最优的事务方法或进程,合理合法地下降纳税开销;二是充分计提各项费用及丢失预备,做到费用的应列尽列;三是取得合法的费用凭据,削减不用要的纳税调增额。

  The cost of the company first refers to the cost of three times, can be directly cut total profit, the cost of methods and processes are not identical to the tax affairs happen will have different effects. Cost planning first can be divided into three types: one is placed in advance, select the optimal transaction method or process, reasonable and lawful tax expenditure to decline; Second, provision for expenses, and fully lost ready, do cost shall be listed in the column; The cost of the three is a legally credentials, cut don't want to tax increases.

  济南代理记账公司:http://www.jnqqjz.com/