星云棋牌官网下载

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                            浅谈小企业纳税筹划技巧

                            时间:2018-12-20 来源:未知 作者:依依 本文字数:3795字

                              摘要:小企业属于国家重点扶持的企业,其生存与发展对于我国社会经济的发展极为重要。本文通过案例对小企业的纳税筹划技巧进行阐述,帮助小企业节税减负。

                              关键词:小微企业,纳税筹划

                            纳税筹划论文

                              ZENGZHISHUIDUIXIAOWEIQIYEYOUSHUISHOUYOUHUI,QIYESUODESHUIDUIXIAOXINGWEILIQIYEYOUSHUISHOUYOUHUI,BENWENZHUYAOCONGZENGZHISHUI、QIYESUODESHUIHEGERENSUODESHUIDEJIAODULAITANTAOXIAOQIYEDENASHUICHOUHUA。

                              一、小微企业享受国家免征增值税政策的纳税筹划

                              SHUIFAYIJU:DUIYUEXIAOSHOUEWEIDADAO10WANYUAN(ANJINASHUI30WANYUAN)DEXIAOGUIMONASHUIREN,MIANZHENGZENGZHISHUI。

                            星云棋牌官网下载   JIESHUISILU:XIAOGUIMONASHUIRENZAIYUEXIAOSHOUELVECHAOGUO10WANYUANHUOZHEJIDUXIAOSHOUELVECHAOGUO30WANYUANDEQINGKUANGXIA,YINGJINLIANGJIANSHAOXIAOSHOUE,SHIYUEXIAOSHOUEJIANGZHI10WANYUANHUOJIDUXIAOSHOUEJIANGZHI30WANYUANYIXIA,YIXIANGSHOUZENGZHISHUIDEMIANSHUIYOUHUI,JIANQINGQIYESHUIFU。

                            星云棋牌官网下载   LI1:JIAGONGSIWEISHANDONGDEYIXIAOXINGQIYE,SHUYUXIAOGUIMONASHUIREN,XUANZEANJIDUSHENBAOJIAONAZENGZHISHUI。JIAGONGSIZHUYAOXIAOSHOUXIANGJIAOCAILIAO,YUJI2019NIANDI4JIDUXIAOSHOUXIANGJIAOCAILIAOQUDEXIAOSHOUSHOURUGONGJI309103YUAN(HANZENGZHISHUI)。

                              FANGANYI:2019NIANDI4JIDUHANSHUIXIAOSHOUEWEI309103YUAN。

                              BUHANZENGZHISHUIXIAOSHOUE=309103÷(1+3%)=300100(YUAN),CHAOGUOLE30WANYUAN,YINGDANGJIAONAZENGZHISHUI。JIAGONGSI2019NIANDI4JIDUYINGNAZENGZHISHUI=300100×3%=9003(YUAN)。

                              FANGANER:2019NIANDI4JIDUTONGGUOJIANGJIADENGFANGSHIJIANGHANSHUIXIAOSHOUEJIANGDIWEI308897YUAN。

                              BUHANZENGZHISHUIXIAOSHOUE=308897÷(1+3%)=299900(YUAN),WEICHAOGUO30WANYUAN,MIANZHENGZENGZHISHUI。JIAGONGSI2019NIANDI4JIDUYINGNAZENGZHISHUI=0。

                              YOUCIKEJIAN,FANGANERBIFANGANYIJIAGONGSI2019NIANDI4JIDUSHAOJIAONAZENGZHISHUI9003YUAN(9003-0),YINCI,YINGDANGXUANZEFANGANER。

                              ZONGZHI,TONGGUOJIANSHAOYUEXIAOSHOUEZHI10WANYUANHUOZHEJIANSHAOJIDUXIAOSHOUEZHI30WANYUANYIXIA,JIANGHUIXIANGSHOUMIANZHENGZENGZHISHUIDEDAIYU,ZHEIJIANGYOULIYUTIGAOXIAOQIYEDEYINGLISHUIPING,JIANQINGXIAOWEIQIYESHENGCUNYALI。

                              二、小企业通过分立来改变增值税纳税人身份的纳税筹划

                              SHUIFAYIJU:ZENGZHISHUIXIAOGUIMONASHUIRENBIAOZHUNWEINIANYINGSHUIXIAOSHOUEZAI500WANYUANJI500WANYUANYIXIA。

                            星云棋牌官网下载   JIESHUISILU:RUOZUOWEIZENGZHISHUIYIBANNASHUIRENDEXIAOQIYEZAIYINGSHUIXIAOSHOUEZHENGTIBUGAO,KEDIKOUDEJINXIANGSHUIEYEJIAOSHAO,BINGQIEZAIWEILAIQIJIANQIJINGYINGGUIMOBUHUIYOUJIAODAZENGZHANGDEQINGKUANGXIA,KEYIKAOLVJIANGYUANGONGSIFENLIWEILIANGGEGONGSI,YIGEGONGSIRENGZUOWEIYIBANNASHUIREN,LINGYIGEGONGSIZUOWEIXIAOGUIMONASHUIREN,ZHEIYANGYOUKENENGHUIJIANGDIZENGZHISHUISHUIFU。

                            星云棋牌官网下载   LI2:YIGONGSIWEISHANXIDEYIJIAXIAOXINGGONGYEQIYE,SHUYUYIBANNASHUIREN,YUJINIANYINGSHUIXIAOSHOUEWEI888WANYUAN(BUHANSHUI),YUJINIANZHUNYUDIKOUDEZENGZHISHUIJINXIANGSHUIEZHANXIAOXIANGSHUIEDE12%,GAIGONGSIZAIWEILAIQIJIANBUZHUNBEIKUODAJINGYINGGUIMO,TONGSHI,GENJUJINGYINGXUYAO,KEYIJIANGGAIGONGSIFENLIWEILIANGGEGONGSIBINGJINXINGFENBIEDULIHESUAN,YUJIZHEILIANGGEGONGSINIANYINGSHUIXIAOSHOUEFENBIEWEI582WANYUAN(BUHANSHUI)、306WANYUAN(BUHANSHUI)。

                            星云棋牌官网下载   FANGANYI:BAOLIUYIGONGSIYIGEGONGSIDEZUZHIXINGTAI。

                            星云棋牌官网下载   YIGONGSINIANYINGNAZENGZHISHUI=888×13%-888×13%×12%=101.59(WANYUAN)

                              FANGANER:CONGYIGONGSIZHONGFENLICHUYIGEAGONGSI,SHIAGONGSIZUOWEIXIAOGUIMONASHUIREN,YIGONGSIRENGRANZUOWEIYIBANNASHUIREN。

                            星云棋牌官网下载   YIGONGSIYINGNAZENGZHISHUI=582×13%-582×13%×12%=66.582(WANYUAN)

                            星云棋牌官网下载   AGONGSIYINGNAZENGZHISHUI=306×3%=9.18(WANYUAN)

                              YINGNAZENGZHISHUIHEJI=66.58+9.18=75.76(WANYUAN)

                            星云棋牌官网下载   YOUCIKEJIAN,FANGANERBIFANGANYIGONGSHAOJIAONAZENGZHISHUI25.83WANYUAN(101.59-75.76),YINCI,YINGDANGXUANZEFANGANER。

                            星云棋牌官网下载   XUYAOZHUYIDESHI,CONGYIBANNASHUIRENFENLICHUYIGEXIAOGUIMONASHUIRENDECHOUHUAFANGFADESHIYONGFANWEIJIAOXIAO,RUGUOQIYEZHUNYUDIKOUDEJINXIANGSHUIEJIAODA,QIEZAIWEILAIQIJIANDEJINGYINGGUIMOJIANGDAFUDUZENGZHANGDEQINGKUANGXIA,YUNYONGCIZHONGFANGFAJIANGHUISHIDENASHUIRENDEBUCHANGSHI。

                              三、小微企业延期确认收入的纳税筹划

                              SHUIFAYIJU:XIAOXINGWEILIQIYE,QIYESUODESHUIJIANAN20%DESHUILVJISUANZHENGSHOU。ZI2019NIAN1YUE1RIZHI2021NIAN12YUE31RI,DUIXIAOXINGWEILIQIYENIANYINGNASHUISUODEEBUCHAOGUO100WANYUANDEBUFEN,JIANAN25%JIRUYINGNASHUISUODEE,100WANYUANDAO300WANYUANDEBUFEN,JIANAN50%JIRUYINGNASHUISUODEE。SHANGSHUXIAOXINGWEILIQIYESHIZHICONGSHIGUOJIAFEIXIANZHIHEJINZHIXINGYE,QIETONGSHIFUHEYIXIASANGETIAOJIANDEQIYE:YISHINIANYINGNASHUISUODEE≤300WANYUAN,ERSHICONGYERENSHU≤300REN,SANSHIZICHANZONGE≤5 000WANYUAN。

                              YIFENQISHOUKUANFANGSHIXIAOSHOUHUOWUDE,YIHETONGYUEDINGDESHOUKUANRIQILAIZUOWEIQIYESUODESHUISHOURUSHIXIANDESHIJIAN。

                              JIESHUISILU:QIYEKEYIZAIMANZUSHUIFAGUIDINGDEQIANTIXIA,XUANZESHIDANGDEXIAOSHOUFANGSHI,YIBIANZAIYIDINGFANWEINEITONGGUODIAOJIESHOURU,LAIDIAOJIEYINGNASHUISUODEE,YIFUHEXIAOXINGWEILIQIYEDETIAOJIAN,CONGERDADAOJIESHUIDEMUDE。

                              LI3:BINGGONGSIWEIHENANDEYIJIAGONGYEQIYE,ZICHANZONGEWEI2800WANYUAN,CONGYERENSHUWEI78REN,2019NIAN1-11YUELEIJIYINGNASHUISUODEEWEI298WANYUAN,2019NIAN12YUEJINFASHENGYIBIYEWU,XIAOSHOUEWEI10WANYUAN,CHENGBENWEI7.5WANYUAN,JIASHEGAIGONGSIWUNASHUIDIAOZHENGXIANGMU。

                            星云棋牌官网下载   FANGANYI:2019NIAN12YUECAIQUZHIJIESHOUKUANFANGSHIXIAOSHOUHUOWU。

                              2019NIANDUYINGNASHUISUODEE=298+(10-7.5)=300.5(WANYUAN),BUFUHEXIAOXINGWEILIQIYEDETIAOJIAN。

                              YINGNAQIYESUODESHUI=300.5×25%=75.125(WANYUAN)

                              JINGLIRUN=300.5-75.125=225.375(WANYUAN)

                              FANGANER:2019NIAN12YUECAIQUFENQISHOUKUANFANGSHIXIAOSHOUHUOWU,HETONGYUEDINGZHEI10WANYUANYOUKEHUFENLIANGCIFUQING,DIYIBIHUOKUAN5WANYUAN,YU2019NIAN12YUE15RIJIEQING;DIERBIHUOKUAN5WANYUAN,YU2020NIAN1YUE15RIJIEQING。

                            星云棋牌官网下载   2019NIANDUYINGNASHUISUODEE=298+(5-7.5÷2)=299.25(WANYUAN),FUHEXIAOXINGWEILIQIYEDETIAOJIAN。

                              YINGNAQIYESUODESHUI=100×25%×20%+(299.25-100)×50%×20%=24.925(WANYUAN)

                              JINGLIRUN=299.25-24.925=274.325(WANYUAN)

                            星云棋牌官网下载   YOUCIKEJIAN,FANGANERBIFANGANYIBINGGONGSI2019NIANSHAOJIAONAQIYESUODESHUI50.2WANYUAN(75.125-24.925),DUOHUOQUJINGLIRUN48.95WANYUAN(274.325-225.375),YINCI,YINGDANGXUANZEFANGANER。

                            星云棋牌官网下载   ZONGZHI,NASHUIRENTONGGUOFENQISHOUKUANFANGSHIXIAOSHOUHUOWULAIYANQIQUERENSHOURU,BUJINKEYIJIANSHAODANGQIYINGNASHUISUODEE,ERQIEHAIKEYIJIANSHAODANGQIZENGZHISHUISHUIE,CONGERHUODEYANQINASHUIDEHAOCHU。

                              四、大企业分立为小企业的纳税筹划

                              SHUIFAYIJU:TONGSHANGLI。

                              JIESHUISILU:RUOQIYENIANYINGNASHUISUODEECHAOGUO300WANYUAN,KEYIKAOLVJIANGQIYEFENLIWEILIANGGEHUOZHELIANGGEYISHANGDEQIYE,YIMANZUXIAOXINGWEILIQIYEDETIAOJIAN,XIANGSHOUNIANYINGNASHUISUODEEBUCHAOGUO300WANYUANDEXIAOXINGWEILIQIYEQIYESUODESHUISHUISHOUYOUHUIZHENGCE。

                            星云棋牌官网下载   LI4:DINGGONGSIWEIHEBEIDEYIJIASHANGYEQIYE,GONGYOULIANGGEXIANGDUIDULIDEMENDIAN,YUJI2020NIANYINGNASHUISUODEEZONGEWEI550WANYUAN,。ZHEILIANGGEMENDIANDEYINGNASHUISUODEEDOUWEI275WANYUAN,CONGYERENSHUJUNZAI20RENZUOYOU,ZICHANZONGEJUNZAI900WANYUANZUOYOU。

                            星云棋牌官网下载   FANGANYI:DINGGONGSIRENGRANZUOWEIYIJIASHANGYEQIYE。

                            星云棋牌官网下载   YINGNAQIYESUODESHUI=550×25%=137.5(WANYUAN)

                              FANGANER:JIANGDINGGONGSIANZHAOMENDIANFENLIWEILIANGGEDULIDEGONGSIAHEB。

                              AGONGSIYINGNAQIYESUODESHUI=100×25%×20%+(275-100)×50%×20%=22.5(WANYUAN)

                              BGONGSIYINGNAQIYESUODESHUI=100×25%×20%+(275-100)×50%×20%=22.5(WANYUAN)

                              YINGNAQIYESUODESHUIHEJI=22.5+22.5=45(WANYUAN)

                              YOUCIKEJIAN,FANGANERBIFANGANYI2020NIANZHENGTISHANGSHAOJIAONAQIYESUODESHUI92.5WANYUAN(137.5-45),YINCIYINGDANGXUANZEFANGANER。

                            星云棋牌官网下载   ZONGZHI,JIANGYIGEDAQIYEFENLIWEILIANGGEHUOZHELIANGGEYISHANGDEXIAOQIYE,HUIHAOFEIYIDINGDECHENGBEN,YEKENENGHUIYINGXIANGZHENGCHANGDEJINGYING,ERQIEBULIYUJINHOUQIYEDEFAZHANKUODA,YINCIQIYEXUYAOTONGGUOQUANHENGLIBILAIZUOCHUJUECE。

                              五、企业设立时组织形式选择的纳税筹划

                            星云棋牌官网下载   SHUIFAYIJU:(1)TONGSHANGLI。

                              (2)JUYOUFARENZIGEDEQIYE(LIRU:YOUXIANZERENGONGSI、GUFENYOUXIANGONGSI)XUYAOANZHAOSHIYONGSHUILV(LIRU25%HUOZHEQITADISHUILV)JIAONAQIYESUODESHUI,GERENGUDONGCONGYOUXIANZERENGONGSIHUOZHEGUFENYOUXIANGONGSISHUIHOULIRUNDEFENHONGXUYAOANZHAO“LIXI、GUXI、HONGLISUODE”XIANGMUANZHAO20%DESHUILVJIAONAGERENSUODESHUI。BUJUYOUFARENZIGEDEQIYE(GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYE)QUDEDESUODEBUXUYAOJIAONAQIYESUODESHUI,ERYINGDANGANZHAO“JINGYINGSUODE”JIAONAGERENSUODESHUI。

                              (3)GERENQUDEJINGYINGSUODE,RUGUOMEIYOUZONGHESUODE,ZEZAIJISUANQINIANDUYINGNASHUISUODEESHI,YINGDANGJIANCHU6WANYUANDEFADINGFEIYONG、ZHUANXIANGKOUCHU、ZHUANXIANGFUJIAKOUCHUHEFADINGDEQITAKOUCHU。

                              JIESHUISILU:XIAOQIYEZAICHENGLIZHIQIANJIUYINGDANGCESUANJISUANBUTONGZUZHIXINGSHIXIAZHENGTISHUIFUHESHUIHOUSHOUYIDEDAXIAO,YIBIANXUANZEZHENGTISHUIFUZUIXIAO、SHUIHOUSHOUYIZUIDADEQIYEZUZHIXINGSHI。

                            星云棋牌官网下载   LI5:QIANMOUBENNIANYUCHENGLIYIJIAXIAOXINGCHAOSHI。XIANYOULIANGZHONGFANGANKEGONGXUANZE。FANGANYI:CHENGLIDEXIAOXINGCHAOSHIZUOWEIGERENDUZIQIYE,MEINIANYINGNASHUISUODEEWEI920000YUAN,QIEJIANGLIRUNQUANBUFENPEI。FANGANER:CHENGLIDEXIAOXINGCHAOSHIZUOWEIYIRENYOUXIANZERENGONGSI,MEINIANYINGNASHUISUODEEWEI920000YUAN,QIEGAIGONGSIFUHEXIAOXINGWEILIQIYETIAOJIAN,JIASHEGAIGONGSIDESHUIHOULIRUNZAITIQUFADINGYINGYUGONGJIHOUQUANBUYICIXINGFENPEIJIQIANMOU。BENNIANQIANMOUCHULEHUOQUSHANGSHUSUODEZHIWAI,HAIHUOQUTEXUQUANSHIYONGFEISUODEYIXIANG。

                            星云棋牌官网下载   FANGANYI:CHENGLIGERENDUZIQIYE,MEINIANYINGNASHUISUODEEWEI920000YUAN,QIEJIANGLIRUNQUANBUFENPEI。

                            星云棋牌官网下载   NIANJINGYINGSUODECHAOGUO500000YUANDE,SHIYONGDEGERENSUODESHUISHUILVWEI35%,SUSUANKOUCHUSHUWEI65500YUAN。

                            星云棋牌官网下载   TOUZIZHEQIANMOU“JINGYINGSUODE”YINGNAGERENSUODESHUIZONGE=920000×35%-65500=256500(YUAN)

                              YINGNASHUIEHEJI=256500(YUAN)

                              FANGANER:CHENGLIYIRENYOUXIANZERENGONGSI,MEINIANYINGNASHUISUODEEWEI920000YUAN,QIEGAIGONGSIFUHEXIAOXINGWEILIQIYETIAOJIAN,JIASHEGAIGONGSIDESHUIHOULIRUNZAITIQUFADINGYINGYUGONGJIHOUQUANBUYICIXINGFENPEIJIQIANMOU。

                              GAIGONGSIYINGNAQIYESUODESHUI=920000×25%×20%=46000(YUAN)

                              GAIGONGSISHUIHOULIRUN=920000-46000=874000(YUAN)

                              GAIGONGSITIQUFADINGYINGYUGONGJI=874000×10%=87400(YUAN)

                            星云棋牌官网下载   GAIGONGSIXIANGGUDONGQIANMOUFENPEIDELIRUNHEJI=874000-87400=786600(YUAN)

                              GUDONGQIANMOU“LIXI、GUXI、HONGLISUODE”YINGNAGERENSUODESHUIZONGE=786600×20%=157320(YUAN)

                            星云棋牌官网下载   YINGNASHUIEHEJI=46000+157320=203320(YUAN)

                              YOUCIKEJIAN,FANGANERBIFANGANYISHAOJIAOSHUIHEJI53180YUAN()YINCIYINGDANGXUANZEFANGANER。

                            星云棋牌官网下载   ZONGZHI,YUBUJUYOUFARENZIGEDEQIYE(GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYE)XIANGBI,JUYOUFARENZIGEDEQIYE(YOUXIANZERENGONGSI、GUFENYOUXIANGONGSI)YOUYIXIAYOUDIAN:(1)JUYOUFARENZIGEDEQIYEGUDONGYIQIRENJIAODECHUZIEDUIGONGSICHENGDANYOUXIANZEREN,GONGSIYIQIQUANBUZICHANDUIQIZHAIWUCHENGDANZEREN,ERBUJUYOUFARENZIGEDEQIYEDETOUZIRENYIQIGERENCAICHANDUIQIYEZHAIWUCHENGDANWUXIANZEREN。(2)JUYOUFARENZIGEDEQIYEYOULIYUZAIWEILAIKUODADEJINGYINGGUIMO。(3)RUGUOJUYOUFARENZIGEDEQIYEQIANQIGUIMOJIAOXIAOBINGNENGGOUMANZUXIAOXINGWEILIQIYEDETIAOJIAN,BIANKEXIANGSHOUXIAOXINGWEILIQIYEDEQIYESUODESHUISHUISHOUYOUHUI。

                              参考文献
                              [1]葛长银.节税筹划案例与实操指南[M].北京:机械工业出版社,2010.
                              [2]梁文涛.税收筹划[M].北京:高等教育出版社,2019.

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