從事營業(yè)項(xiàng)目的經(jīng)營活動，對于私營業(yè)主而言，既負(fù)有繳納流轉(zhuǎn)稅的納稅義務(wù)，又要負(fù)擔(dān)企業(yè)所得稅。作為投資者個人而言，還要就企業(yè)稅后留利分配給個人的部分繳納個人所得稅。因此，作為個人參與營業(yè)項(xiàng)目的生產(chǎn)經(jīng)營者在如何選擇合理的避稅方式，盡可能節(jié)約成本、降低稅負(fù)方面具有較為廣闊的空間。

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、優(yōu)惠政策不用浪費(fèi)

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、“洋為中用”

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.