# Case study! Tax planning scheme of construction company

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If a company is established in Chongqing Park, with an annual turnover of 100 million, after deduction, the value-added tax rate is 5%, the profit rate is 8%, and the income tax rate is 15%, the taxes to be paid are as follows: 1.

After deduction, the value-added tax rate is 5%, the profit rate is 8%, and the income tax rate is 25%.

Income tax (tax rate 25%, profit margin 8%): 10000000 × 8% × 25% = 200 in case of total annual tax: 500 + 60 + 200 = 7.6 million 02 tax planning plan: the registered place of the above-mentioned construction company is changed to a headquarters economic Park in Chongqing, or a new company or branch is established in the headquarters economic park to subcontract the business of the head office to a new company established in the park, or a branch is established to negotiate with Party A to change the contract and use the branch to issue invoices to Party A.

Wang welcomes enterprises to visit the Chongqing injection Office of Chongqing Park, and also welcomes enterprises to visit Chongqing Park for guidance.

Additional tax (tax rate 10%): 5 million × 10% = 500000 3.

Value added tax (tax rate 5%): 100 million × 5% = 5 million 2.

The taxes to be paid are as follows: 1.

Additional tax (tax rate: 12%): 5 million × 12% = 600000 3.

Income tax (tax rate 15%, profit margin 8%): 100000 × 8% × 15% = 120% total annual tax: 500 + 50 + 120 = 6.7 million direct underpaid tax: 760-670 = 900000 Park reward = (VAT) × Retained proportion at county level + income tax × Retained proportion at county level = (VAT) × 50% + income tax × 40%） × Park reward ratio Park reward of a construction company above = (500) × 50%+120 × 40%） × 50% = 1.49 million, total final tax paid: 670-149 = 5.21 million, total tax saved: 149 + 90 = 2.39 million 03 comparison of tax situation, amount of financial reward = (VAT) × Retained proportion at county level + income tax × Retained proportion at county level) × Mr.

At the same time, our park can help apply for the western development policy, and the income tax rate will be reduced from 25% to 15%.

At the same time, when the tax reaches 5 million, we can return it by 50% and cash it on the 25th of the next month.

01 basic information of the company: a construction company in Chongqing has an annual turnover of 100 million.

Value added tax (tax rate 5%): 100 million × 5% = 5 million 2.

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