濟南記賬費用：怎么做好成本費用的納稅策劃?

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

　　公司所得稅法規(guī)矩，在核算應稅所得額時準予從收入中扣減的項目，是指納稅人每一納稅年度發(fā)生的與取得應稅收入有關的一切必要和正常的本錢、費用、稅金和丟失。其間成本是指納稅人出售商品、供給勞務、轉讓固定財物、無形財物的本錢，分為直接本錢和直接本錢;費用首要是指納稅人每一納稅年度花費、運營商品和供給勞務等所發(fā)生的出售費用、管理費用和財務費用。濟南代理記賬公司

　　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

　　公司增強本錢費用開銷的策劃管理和操控，不只可下降本錢費用、削減資金開銷，前進經濟效益，并且可以合理合法地削減公司的納稅開銷，取得節(jié)稅利益。

　　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.

　　納稅策劃是指公司對于即將發(fā)生的事務，通過比擬事務的不相同履行方法和進程，挑選最優(yōu)的方案，使公司因該項事務惹起的納稅開銷最低。納稅策劃不相同于避稅，更不是偷稅，而是在多種合法方法當挑選了納稅起碼的一種方案，公司挑選的是不相同的事務進程，不相同的事務進程才產生了不相同的納稅背負，公司對不相同事務及進程的挑選，是其法定的權力。成本費用的納稅策劃按公司財物的性質不相同，可以分為存貨策劃、折舊策劃、費用策劃三個方面。濟南代理記賬公司

　　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

　　公司存貨有不相同的計價方法，包括單個計價法、領先先出法、加權均勻法、移動均勻法和后進先出法。稅法答應納稅人挑選其間的一種方法，一經必定，不得隨意改動，如確需改動應在下年度開端前報主管稅務機關同意。因此，公司應根據所在的經濟環(huán)境及自身狀況，提前估量各種計價方法對公司納稅的影響，挑選最有利于公司下降納稅背負的計價方法。一般狀況下，材料價格的長時間趨向是上升的，后進先出法可以使計入當期出售本錢的存貨本錢相對較高，公司當期贏利低，可削減所得稅開銷。假設公司正處于所得稅減免期，如新建的高新技術公司等，挑選領先先出法，一是以較低的材料價格核算商品本錢，二是以較低的商品本錢核算所銷商品的出售本錢，然后盡可能地增大免稅期的贏利，取得更多的所得稅減免額。免稅期過后可根據狀況，申請改用別的方法。年應稅所得較低的公司，稅法規(guī)矩低于10萬元稅率為27%，低于3萬元稅率為18%;交納個人所得稅的公司，5萬元以下實行5%至35%的超量累進稅率。假設公司規(guī)模較小，估量贏利額不大，應挑選加權均勻法或移動均勻法，這首要是因為加權均勻法可以使計入商品本錢的材料本錢較為平衡，也使計入出售本錢的商品本錢較為平衡，這么材料和商品本錢的上下改變，就不會構成贏利額大幅度改變。較為平穩(wěn)的贏利額，可以讓公司背負較低的納稅開銷。公司挑選存貨計價方法，應進行充分的市場調查研討，收集準確的信息，對以后年度的物價趨向及公司自身的運營狀況作出準確的判別，才華作出對自己最有利的挑選。

　　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.

　　折舊是指將固定財物本錢以一定的方法分期計入商品本錢和費用，折舊的方法首要有均勻年限法、產值法、作業(yè)小時法、加快折舊法(指年數總和法和雙倍余額遞加法)。財政部制定的分行業(yè)的財務制度規(guī)矩的固定財物折舊年限是一個年限規(guī)模，稅法規(guī)矩公司可以在該規(guī)模內挑選一個年限，但不能低于稅法規(guī)矩的最低折舊年限。公司從當期少納稅思索，一般挑選較短的折舊年限，答應選用加快折舊的部分公司的特定財物，如化工、醫(yī)藥等花費公司的機器設備，符合稅法規(guī)矩的公司，可以選用加快折舊法。相同價值的設備，折舊年限越短(不低于稅法規(guī)矩年限)，折舊抵稅額的折現價值越大。處于免稅期的公司，不宜選用加快折舊法，一般應選用直線法折舊，并選用較長的折舊年限，首要是為了在免稅時期得到更大的免稅利益。最優(yōu)的折舊年限，應是使納稅期折舊抵稅額現值與免稅期折舊抵稅額現值之差最大的年限，最優(yōu)折舊年限，一般為免稅時期的5至6倍，如免稅期兩年，則財物按11年擺布折舊對公司最有利，公司可以取得最大的抵稅現金流量現值。公司應根據財物的稅法最低年限及最優(yōu)折舊年限的巨細必定所選用的折舊年限，稅法最低的年限低于最優(yōu)年限，選用最優(yōu)年限，反之，應選用稅法答應的最低年限。如同存貨的納稅策劃相同，贏利額較低，適宜按超量累進稅率納稅的公司，為盡可能堅持各年贏利的平衡，應選用均勻年限濟南代理記賬公司

　　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，并選用較短的折舊年限。假設折舊直接計入商品(事務)本錢，且各年度產質改變較大時，宜選用作業(yè)量法或產值法，意圖是為堅持商品(事務)本錢的安穩(wěn)。如一個別公司購入一臺開掘機，對外承包工程事務，并以機器作業(yè)時間計取勞務收入，則該公司以作業(yè)時間核算機開掘機的折舊最為有利。

　　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.

　　公司的費用首要指三項時期費用，可直接削減贏利總額，費用的事務發(fā)生方法和進程不相同對納稅會有不相同的影響。費用策劃首要可以分為三類：一是預先安置、挑選最優(yōu)的事務方法或進程，合理合法地下降納稅開銷;二是充分計提各項費用及丟失預備，做到費用的應列盡列;三是取得合法的費用憑據，削減不用要的納稅調增額。

　　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.

　　濟南代理記賬公司:http://www.chnew.cn/