How Can We Set Up Our Own Tax Framework?

China's tax system design is to protect the tax revenue from various angles, so as to make the national income stable.

So the tax revenue of any company can be considered from the angle of the design of the tax.

Main tax category turnover tax: value added tax, consumption tax and business tax.

Main tax category income tax: corporate income tax and personal income tax

Other taxes - property tax and resource tax: land vehicle + flower + resource tax.

What we need to do first is to familiarise ourselves with major categories, taxes and tax items, which will ensure the establishment of the framework at the fastest possible level.

The main tax category is the main source of state tax, which means that the amount is large, which means that the tax risk is large.

Therefore, the general idea is to contact an enterprise:

(1) first of all, we should look at the main categories of taxes.

What is the main business? What is the turnover tax involved? What is the specific tax item related to the turnover tax and what is the tax rate?

(of course, when the camp is changed to increase, the VAT will be directly considered. Then we'll see if it belongs to taxable items of consumption tax).

(2) then consider the income tax, which is a tax that all financial practitioners will not miss, but accounting is very cumbersome.

Corporate income tax is a large tax category, involving the largest number of documents and preferential tax policies.

The simplest way is to see the annual tax return of the enterprise income tax.

The following tables should be noted that the tax adjustment schedule is mainly a reflection of tax differences. Schedule five (Tax Preference Schedule) has set up a very good preferential framework, which is tax base, tax rate, and what are the common policies. This list is basically clear and can be compared to see which policies are likely to be involved in our business.

There are 41 tables and 39 schedules in the new edition.

Why do we need to set up these schedules? Because the General Bureau feels that the main table is not clear enough and needs to be explained in the form.

Why do these 39 schedules happen instead of others? Because the General Administration feels that these 39 items are particularly important.

You should understand that these items are the most important manifestation of tax differences. These are the points that the General Administration feels they need to pay special attention to. These are the key points of tax inspection.

Well, personal income tax is not a wage income tax, so the establishment of a framework is to remember these eleven tax items.

As an enterprise financial officer, pay special attention to these tax items. For the personnel of this enterprise, please pay attention to salary, dividends, interest and dividends.

The latter two are special events. Please pay attention to the tax withholding, or notify the tax authorities of the relevant matters, so that the tax authorities can timely remit them.

(3) consider other taxes.

There are houses, land, cars, resources, and flowers and grass.

Let's talk about flowers and plants first.

Stamp duty must be essential to every business.

Heavy penalties for stamp duty, light tax, and few companies that can stamp out taxes are good. Fortunately, the amount is usually small, and the tax risk is not particularly high.

As for grass, tobacco tax is not covered by ordinary enterprises.

There are rooms and land, and these two usually do not separate.

It is a special matter for Real Estate Company and general enterprises to buy land and repair houses for their own use.

Companies with houses and land should pay attention to land tax and urban land use tax, whether they are for their own use or rental. In general, provinces are required to pay two times a year.

When selling, please pay attention to the sale of real estate.

There are cars.

When buying a car, the car is taxable; when the car is used, the tax on vehicle and vessel is used.

It is not easy to miss the car, because tax payment is a precondition when buying a strong insurance.

There are resources.

Those involved in the resource industry, please compare the tax items.

The general framework for an enterprise is established in this way: turnover tax + income tax + other taxes.

The general framework for a matter is also established. From all three points of view, taxes will not be missed at all.

For example, rental housing (personal rental for example):

Turnover tax: business tax

Income tax: personal income tax

Other taxes: stamp duty, property tax, and urban land use tax.

(in practice, it will be affected by some preferential policies, but generally).

Advanced question: how to optimize tax knowledge?

If we want to optimize tax knowledge, we must conduct special topic learning.

The main direction of learning is industry training and special affairs training.

Participating in special training for industry is the quickest way to get ahead. In this respect, the real estate industry has done the best.

Since industry training is the most comprehensive training of knowledge, the effect of training is undoubtedly the best, especially for those who already have knowledge background, so that you can watch your profession for a long time.

Special affairs training, such as reorganization, can be done through self-study or online courses.

Only when you learn before, when you encounter this matter, will soon think of relevant policies.

In fact, tax knowledge is a comprehensive reflection of technology and experience.

The so-called industry is specialized. Your main problem is too big. There are too many industries involved. The answer is instead.

After all, there are so many common knowledge, and the real experts should be faced with specific industries, fast, accurate and ruthless. This relies on experience and requires continuous thinking and summing up in the process.

Let me give you some personal advice.

1, can you sum up the business you have been engaged in? How can the business be developed? What methods can be extended to this industry? What methods can be extended to all enterprises? What are the unique characteristics of this enterprise? (this thinking process is particularly important, and it is worth your time to deliberate, think and summarize.

You know, no one's experience can replace your thinking.

2, look at the tax rate of an enterprise or industry.

How much is the ratio of turnover tax to sales revenue? What is the proportion of stamp duty to sales revenue? What is the percentage of the tax revenue debit to the sales revenue? All these data are pulled out. This is actually a process of financial analysis.

Close your computer and books. Do you know the monthly income of your business? How much cash do you have? How much money do you need to prepare for the tax? If there are any special items in the near future, such as the end of the year, how much money do you need to reserve?

These are very simple, right? Is finance an experience? When you meet a business, calculate taxes theoretically, make capital plans, and compare and correct your data in practice, you can form the probability and experience of this matter.

If you want to figure out where to calculate, it's not easy to adjust, which is actually so simple. (if you have been doing a job for several years, you haven't formed your own experience. The biggest reason is to think and summarize too little).

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.