All taxpayers are general taxpayers except those specially entrusted to process imported goods. The basic formula of the tax payable by general taxpayers is as follows:

Taxable amount = current output tax-current input tax

In this way, the general taxpayer's tax avoidance planning can be specifically staffed from two aspects.

Use the current output tax to avoid tax

Output tax refers to the taxpayer selling goods or taxable services and calculating the tax amount of the goods or taxable services at the prescribed tax rate. The output tax is charged to the buyer outside the price, and its calculation formula is as follows:

Output tax = sales × tax rate

The key to using output tax to avoid tax is:

First, sales tax avoidance;

Second, tax avoidance. Generally speaking, the latter has little room, and it is more likely to use sales to avoid taxes. In terms of sales, there are the following tax avoidance planning strategies:

(1) When realizing the sales revenue, special settlement method is adopted, and the time of recording is delayed and the tax payment is postponed;

(2) The packaging sold with the goods shall be handled separately and shall not be remitted into the sales revenue;

(three) after the sale of goods, the price increase income or subsidy income, take measures not to remit the sales income;

(four) trying to reduce sales revenue through kickbacks in the sales process;

(five) to pay the payment in a legal and reasonable way, and to reduce the sales revenue;

(6) Commodities used for special projects or welfare facilities of enterprises shall be regarded as foreign sales, but the sales volume is reduced due to undervaluation and discount of defective products;

(seven) for enterprises to continue production and processing methods, to avoid being regarded as foreign sales;

(8) bartering things;

(nine) to engage in welfare or reward souvenirs for employees, sell them at low prices, or privately divide the goods;

(ten) for the purpose of public relations, the qualified products are reduced to defective products, sold to each other or given at a reduced price;

(1 1) VAT refunded to the buyer by the taxpayer due to sales return or discount shall be deducted from the sales return or output tax in the current period.

Use the current input tax to avoid tax.

Input tax refers to the value-added tax paid for purchasing goods or taxable services. The input tax allowed to be deducted from the output tax is limited to the value-added tax indicated on the value-added tax deduction certificate and the value-added tax included in the purchase price of negative agricultural products. Therefore, the tax avoidance strategies of input tax include:

(a) to buy goods with the same value-added tax invoice;

(2) When a taxpayer purchases goods or taxable services, it not only requests a special VAT invoice from the other party, but also obtains the VAT indicated on the special VAT invoice from the seller;

(3) When taxpayers entrust the processing of goods, they should not only collect special VAT invoices from the entrusting party, but also strive to make the VAT indicated on the invoices as large as possible;

(4) When taxpayers import goods, they collect VAT payment vouchers from the customs and indicate the VAT amount;

(5) The value-added tax included in the price of purchased duty-free agricultural products shall be deducted by10% according to the price indicated on the purchase invoice or the purchase certificate recognized by the tax authorities;

(6) In order to obtain the deduction smoothly, tax evaders should pay special attention to the following situations and take precautions: First, tax deduction certificates were not obtained and kept in accordance with regulations when purchasing goods, taxable services or entrusted processing goods; Second, the purchase of duty-free agricultural products has no purchase invoice or purchase certificate recognized by the tax authorities; Third, the tax deduction voucher for goods purchased, taxable services or goods entrusted for processing fails to indicate the relevant matters such as value-added tax, or the relevant matters such as tax amount do not meet the requirements;

(7) When purchasing fixed assets, purchase some accessories of fixed assets as raw materials and obtain input tax deduction;

(8) Purchasing goods and services of non-taxable items and tax-free items with goods and services purchased from taxable items, and obtaining VAT invoices;

(nine) the use of part-time means to reduce the proportion of non deductible parts.

The above two strategies are put forward from the practical point of view for tax avoidance planning. In essence, it can be summarized as follows: First, efforts should be made to reduce the output tax; Second, efforts should be made to expand the input tax, the effect of which is to reduce the taxable amount from two directions.