稅收策劃36計

第1計：地點有選擇 人和很重要........................................................................1
國際巨星梅西案 國際避稅又一例 ...............................................................................................2
避稅地區(qū)有熱點 資源差異是根基 ...............................................................................................3
利用洼地來策劃 操作得當(dāng)有稅利 ...............................................................................................6
第2計：行業(yè)有優(yōu)惠 企業(yè)可選擇....................................................................... 9
利用行業(yè)策劃稅 農(nóng)業(yè)利多有風(fēng)險 .............................................................................................10
軟件企業(yè)層次高 稅收優(yōu)惠有力道 .............................................................................................12
集成電路政策明 操作環(huán)節(jié)要理清 .............................................................................................15
第3計：無限或有限 稅收難言盡...................................................................... 19
創(chuàng)業(yè)投資辦企業(yè) 應(yīng)選有限或無限 .............................................................................................20
合伙公司兩企業(yè) 費用政策存差異 .............................................................................................24
農(nóng)民專業(yè)合作社 稅收策劃有說法 .............................................................................................28
第4計：開業(yè)分公司 中途來轉(zhuǎn)軌.....................................................................32
稅收政策有變化 經(jīng)營思路需調(diào)整 .............................................................................................33
經(jīng)營平臺一朝定 根據(jù)發(fā)展做調(diào)整 .............................................................................................39
子分公司來變換 稅收方案有三種 ............................................................................................42
第5計：降低“身份” 減輕負擔(dān)......................................................................49
小微企業(yè)要生存 納稅身份可運籌 .............................................................................................49
小微企業(yè)流轉(zhuǎn)稅 納稅身份有作為 .............................................................................................55
物流企業(yè)要稅改 身份策劃先安排 .............................................................................................60
第6計：合理操作 納稅遞延...........................................................................64
資金流動道不同 稅收待遇存差異 .............................................................................................65
納稅遞延做融資 增值稅里有天地 .............................................................................................74
投資創(chuàng)業(yè)有風(fēng)險 技術(shù)入股稅遞延 .............................................................................................77
第7計：租賃運用 利益?zhèn)鬟f........................................................................... 81
利益轉(zhuǎn)移含節(jié)稅 租賃策劃有技巧 .............................................................................................82
轉(zhuǎn)讓定價有風(fēng)險 租賃操作有空間 .............................................................................................89
集團內(nèi)部交易定 租賃費中有稅收 .............................................................................................90
第8計：采購商品 選擇供主...........................................................................93
票款抬頭不一致 業(yè)務(wù)流程有問題 .............................................................................................94
票款實物不相符 納稅策劃泡了湯 .............................................................................................96
企業(yè)經(jīng)營無資格 借道進口抵稅款 .............................................................................................98
第9計：策劃重點 流程再造......................................................................... 102
生產(chǎn)方式若不同 白酒稅負有差別 ...........................................................................................103
轉(zhuǎn)租變中介 稅負降下來 ..........................................................................................................108
項目有時很奇特 中間產(chǎn)品可選擇 ...........................................................................................110
第10計：增設(shè)機構(gòu) 減少稅收....................................................................... 112
增設(shè)公司謀空間 廣告費用細盤算 ...........................................................................................112
招待費用有限額 增加基數(shù)解困惑 ...........................................................................................116
混合銷售難分清 機構(gòu)整合出效益 ...........................................................................................119
第11計：特殊條款 巧妙運用........................................................................ 122
特殊條款有乾坤 策劃適當(dāng)增效益 ...........................................................................................123
稀有產(chǎn)品好節(jié)稅 完稅價格是手段 ...........................................................................................126
融資證明見效果 是否提供有講究 ...........................................................................................128
第12計：無中生有 意外增利....................................................................... 131
“無中生有”辦企業(yè) 目的為享稅優(yōu)惠 ....................................................................................132
“無中生有”設(shè)站點 企業(yè)節(jié)稅又增效 ....................................................................................137
鉆研技術(shù)稅負重 技術(shù)轉(zhuǎn)讓人輕松 ...........................................................................................140
第13計：棧道跑道 各有其要....................................................................... 146
租賃貸款利不同 操作不當(dāng)存風(fēng)險 ...........................................................................................147
售后回購為融資 操作不當(dāng)稅賦重 ...........................................................................................149
租賃籌資需比較 背景不同利益異 ...........................................................................................157
第14計：經(jīng)營搞促銷 稅收有奧妙.................................................................. 164
讓利送券和返利 誰對管理更有利 ...........................................................................................164
促銷獎勵定制度 操作不當(dāng)出事故 ...........................................................................................172
“買一贈一”經(jīng)常用 方法不同稅有別 ....................................................................................174
第15計：經(jīng)營有模式 稅負各不同.................................................................. 178
設(shè)備運營有模式 納稅方法受約束 ...........................................................................................179
農(nóng)業(yè)產(chǎn)品稅讓利 公司流程加農(nóng)戶 ...........................................................................................182
屋頂光伏來發(fā)電 運營模式定稅收 ...........................................................................................186
第16計：代理銷售 方法多樣....................................................................... 189
代銷方式怎么定 稅收負擔(dān)有影響 ...........................................................................................190
代銷業(yè)務(wù)有疑問 仔細分析揭風(fēng)險 ...........................................................................................195
復(fù)合模式來銷售 聯(lián)營扣點理思路 ...........................................................................................197
第17計：稅負轉(zhuǎn)嫁 市場操作....................................................................... 201
微觀環(huán)節(jié)搏利益 上下轉(zhuǎn)嫁有技巧 ...........................................................................................201
運輸服務(wù)不可少 向誰購買更討巧 ...........................................................................................204
稅費轉(zhuǎn)嫁納稅人 國家利益未動搖 ...........................................................................................205
第18計：臨界點 細分析............................................................................. 208
采購供應(yīng)有主體 價格分析藏稅收 ...........................................................................................210
小微企業(yè)難生存 稅收優(yōu)惠來幫襯 ...........................................................................................212
控制增值分水嶺 政策界限要分清 ...........................................................................................216
第19計：納稅申報 很有講究....................................................................... 220
隱瞞利潤不足取 如實申報可得利 ...........................................................................................221
經(jīng)營業(yè)務(wù)搞核定 盈虧平衡需弄清 ...........................................................................................224
業(yè)務(wù)項目分不清 稅務(wù)機關(guān)來調(diào)整 ...........................................................................................226
第20計：節(jié)外生枝 幫人利己....................................................................... 229
安置殘疾有優(yōu)惠 節(jié)外生枝用政策 ...........................................................................................229
公司服務(wù)有個性 招聘司機有講究 ...........................................................................................234
包裝方法講技巧 節(jié)外生枝有奧妙 ...........................................................................................242
第21計：加計扣除 業(yè)務(wù)復(fù)雜....................................................................... 245
開發(fā)資格是資源 扣除政策是金牌 ...........................................................................................245
研發(fā)產(chǎn)品有操作 稅收因素是關(guān)鍵 ...........................................................................................250
研發(fā)費用重歸結(jié) 加計扣除有風(fēng)險 ...........................................................................................253
第22計：流動非流動 稅收各不同.................................................................. 255
常規(guī)思維大家做 逆向避稅一招鮮 ...........................................................................................257
不管李逵和李鬼 稅負降低真可為 ...........................................................................................259
無形資產(chǎn)來轉(zhuǎn)讓 價格確定有彈性 ...........................................................................................268
第23計：轉(zhuǎn)讓定價 合理操作....................................................................... 271
各國稅率有差異 轉(zhuǎn)讓定價有空隙 ...........................................................................................271
地點轉(zhuǎn)移稅不同 貨物過境需策劃 ...........................................................................................273
轉(zhuǎn)讓定價有策略 公司運行各有招 ...........................................................................................277
第24計：合同值千金 簽訂需用心.................................................................. 284
經(jīng)營活動協(xié)議始 條款騰挪定流程 ...........................................................................................285
公路客運算公益 納稅策劃有空間 ...........................................................................................288
資產(chǎn)投資非貨幣 投資協(xié)議需思慮 ...........................................................................................292
目 錄 V
第25計：稅制差異 爭取利用....................................................................... 299
承包方案有選擇 操作得當(dāng)降成本 ...........................................................................................300
間接投資多渠道 基金投資不可少 ...........................................................................................302
企業(yè)發(fā)展再投資 策劃得當(dāng)增效益 ...........................................................................................307
第26計：建賬有技術(shù) 核算講技巧.................................................................. 311
不同項目共開發(fā) 稅收需要綜策劃 ...........................................................................................312
企業(yè)建賬是趨勢 困難時期可權(quán)宜 ...........................................................................................315
兼營業(yè)務(wù)稅負高 分別核算很重要 ...........................................................................................316
第27計：費用巧策劃 曲徑可通幽.................................................................. 319
銀行借款不抵 借道融資租賃 ...................................................................................................319
費用支出有渠道 處理不當(dāng)存風(fēng)險 ...........................................................................................322
研發(fā)產(chǎn)品能操作 稅收因素是關(guān)鍵 ...........................................................................................326
第28計：折舊處理 酌情選擇....................................................................... 329
年限確定有講究 折舊結(jié)果稅不同 ...........................................................................................329
折舊方法好確定 操作結(jié)果難安排 ...........................................................................................330
加速折舊好政策 經(jīng)營當(dāng)局未必行 ...........................................................................................333
第29計：業(yè)務(wù)分裂 負擔(dān)下降....................................................................... 338
混合業(yè)務(wù)定銷售 稅收策劃走前頭 ...........................................................................................338
分拆零售和修理 兩個公司來納稅 ...........................................................................................342
業(yè)務(wù)分割有方法 策劃得當(dāng)可節(jié)稅 ...........................................................................................343
第30計：項目計稅異 策劃可轉(zhuǎn)換.................................................................. 345
租賃倉儲巧轉(zhuǎn)換 雙贏策劃天地寬 ...........................................................................................345
費用分離有技術(shù) 關(guān)鍵流程要合理 ...........................................................................................348
聰明人撿芝麻 丟了個大西瓜 ...................................................................................................350
VI 稅收策劃36 計
第31計：跨越高坎 多步交易....................................................................... 354
大樓轉(zhuǎn)讓有奧妙 巧妙策劃稅收降 ...........................................................................................354
異地銷售是道坎 調(diào)整模式能闖關(guān) ...........................................................................................358
白酒產(chǎn)品稅負高 分步銷售樂逍遙 ...........................................................................................364
第32計：化整為零 多渠發(fā)放....................................................................... 366
員工激勵有方法 稅收因素是重點 ...........................................................................................366
實施獎賞方法多 期權(quán)安排是關(guān)鍵 ...........................................................................................371
偶然兼職取收入 稅收策劃有講究 ...........................................................................................376
第33計：寧走十里遠 不走一里險.................................................................. 380
重構(gòu)業(yè)務(wù)流程 解決納稅爭議 ...................................................................................................380
建筑轉(zhuǎn)包好復(fù)雜 如何繳納增值稅 ...........................................................................................384
經(jīng)營方式不妥當(dāng) 億元貨款難入賬 ...........................................................................................388
第34計：進口出口 稅收溜走....................................................................... 392
國際市場多風(fēng)險 全局策劃利保全 ...........................................................................................393
進口設(shè)備為創(chuàng)業(yè) 善于策劃添效益 ...........................................................................................396
進料來料可選擇 稅收成本為重點 ...........................................................................................399
第35計：捐贈技術(shù) 爭名獲利....................................................................... 403
小微企業(yè)做慈善 節(jié)稅增收兩不誤 ...........................................................................................403
企業(yè)員工做慈善 稅收策劃有技巧 ...........................................................................................408
企業(yè)做公益 操作有章法 ..........................................................................................................411
第36計：打包出售 走為上策....................................................................... 416
企業(yè)歇業(yè)總有時 清算環(huán)節(jié)有稅理 ...........................................................................................416
資產(chǎn)轉(zhuǎn)讓有門道 厘清政策很重要 ...........................................................................................421
清算轉(zhuǎn)讓和撤資 留存收益有差異 ...........................................................................................425
參考文獻................................................................................................ 428