How Does The Individual Private Economy Choose The Tax Avoidance Way That Affects Individual Tax Volume?

　　从事营业项目的经营活动，对于私营业主而言，既负有缴纳流转税的纳税义务，又要负担企业所得税。作为投资者个人而言，还要就企业税后留利分配给个人的部分缴纳个人所得税。因此，作为个人参与营业项目的生产经营者在如何选择合理的避税方式，尽可能节约成本、降低税负方面具有较为广阔的空间。

The basic principle of reasonable tax avoidance is to reduce the tax expenditure of enterprises and maximize the value of corporate profits, thereby expanding the profit base of enterprises allocated to individuals. Here is only an introduction to how the individual private economy chooses tax avoidance that has an impact on personal tax volume.

　　一、优惠政策不用浪费

The private economy, whether in the construction industry, the financial industry, the cultural and sports industry or the service industry, can achieve the goal of reducing the tax burden reasonably through the tax preference of the business projects. For example:

1, business tax concessions:

The services provided by nurseries, matrimonial services, such as nurseries, kindergartens, nursing homes and welfare institutions for the disabled, personal services provided by disabled persons, medical services provided by hospitals, clinics and other medical institutions, educational services provided by schools and other educational institutions, and income from technology spanfer obtained from scientific research, and so on, do not pay business tax. In addition, civil welfare enterprises and school run enterprises that meet the requirements of the state can enjoy certain tax exemption and tax treatment.

2, corporate income tax concessions:

At this stage, we can enjoy certain tax relief treatment: those enterprises that meet the requirements of the state and enterprises engaged in the third industry, which are mainly made of waste residue, waste water and waste gas, are newly established enterprises in the old, small, poor and poor areas, which are severely damaged by natural disasters, new labor service and employment enterprises, factories and farms run by educational departments, welfare production enterprises belonging to civil affairs departments, township enterprises and so on.

3, personal income tax preferences:

The interest earned from the purchase of treasury bonds and bonds issued by the state is exempted from personal income tax, and personal income tax on heavy losses caused by serious natural disasters can be reduced.

When choosing a business item, individual business operators can fully consider and make use of these preferential regulations and apply them flexibly and flexibly according to their own actual conditions, so as to enjoy preferential treatment for tax reduction and exemption.

　　二、“洋为中用”

In order to absorb foreign investment, introduce technology and expand the international economy, our country carries out the policy of tax leaning to foreign invested enterprises. Individual industrial and commercial owners can realize the spanition from domestic enterprises to Sino foreign joint ventures and cooperative enterprises through a series of ways such as joint venture, capital introduction, restructuring and reorganization of assets. This is a good way to get more tax reduction, tax exemption or tax reduction.