How to Pay Less Corporate Income Tax: 10 Legal Tax-Saving Strategies
Corporate income tax is an important cost in business operations. Reasonable tax saving can not only increase profits, but also optimize capital utilization efficiency. This article combines the hot finance and tax topics on the Internet in the past 10 days to sort out the top 10 legal tax-saving strategies and help you quickly grasp the core points through structured data.
1. Taking advantage of preferential tax policies

The state provides diversified tax incentives for different industries, regions and enterprise sizes. The following is a summary of recent popular policies:
| policy type | Applicable conditions | Reduction range | Validity period |
|---|---|---|---|
| Discounts for small and micro enterprises | Annual taxable income ≤ 3 million | The actual tax rate is 5%-10% | 2023-2024 |
| High-tech enterprise | Have independent intellectual property rights | Tax rate 15% (normal 25%) | Effective for a long time |
| Super deduction for research and development expenses | Technology enterprise | Addition ratio 100%-120% | From 2023 |
2. Proper planning of enterprise structure
Tax burden optimization can be achieved through group operations or regional layout:
| Strategy | Operation mode | tax saving effect |
|---|---|---|
| Set up a subsidiary | Register in a tax depression | Enjoy local tax rebate policies |
| Business spin-off | Register high-profit businesses separately | Applicable to small and micro enterprise discounts |
3. Maximize costs
Legally increasing deductible items is the basic method of tax saving:
| Project | tax treatment | Things to note |
|---|---|---|
| Fixed asset depreciation | accelerated depreciation policy | Filing required |
| employee benefits | 14% pre-tax deduction limit | Compliance certificate required |
4. Intertemporal income adjustment
Achieving tax deferral through accounting policy choices:
Selection of timing for revenue recognition (such as installment collection)
Provision for bad debts (financial enterprises)
5. The latest hot tools
Comparison of the effects of recently hotly discussed tax-saving tools:
| Tools | Applicable scenarios | Risk warning |
|---|---|---|
| Approval and collection of self-employed businesses | Business subcontracting | Real transaction required |
| Tax depression registration | Newly established enterprise | Pay attention to policy stability |
Important reminder:
All tax-saving plans must be based on real business. The focus of tax inspections in 2023 has shifted to "fake companies, fake exports, and fake declarations." It is recommended that companies:
Keep complete business chain evidence
Avoid pricing anomalies in related-party transactions
Pay attention to tax policy changes in a timely manner
Through the above structured solutions, enterprises can achieve tax burden optimization under the premise of compliance. It is recommended to formulate a personalized tax saving plan under the guidance of a professional organization based on your own situation.
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