Can the private company owner buy luxury goods? How to do income tax?

The owner of a private enterprise is a personal consumption of luxury goods. It should not be credited according to the tax law. After the corporate income tax is settled, it can be increased. The corporate income tax law stipulates that the reasonable and legitimacy expenditure, cost, expenses, taxes, losses and other expenditures related to the revenue related to the income income from enterprises. The amount of taxable income is allowed to deduct the taxable income amount, and the actual expenditure of the enterprise is unrelated to the enterprise. It shall not be deducted before the tax. If it is included in the cost of the enterprise, the tax adjustment needs to be made.
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On how to avoid taxes for corporate income tax?
1. Use foreign donations for tax planning. Corporate donations are a kind of expenditure, but sometimes the time of donation is good, which is equivalent to an advertisement, and this advertising benefits are much better than ordinary advertisements, which is particularly conducive to establishing a good social image of the enterprise. Therefore, enterprises often use donations to obtain dual interests of tax saving and advertising. However, the New Tax Law has corresponding regulations on the pre -tax deduction of donations, and enterprises should pay attention to it when donating.
"Corporate Income Tax Law" stipulates: "The public welfare donation expenditure incurred by an enterprise does not exceed the total annual profit of 12%, and it is allowed to deduct it." The public welfare donation here refers to The people's governments or departments at or above the county level and their departments are used in the donation of public welfare undertakings stipulated in the Donation Law of the People's Republic of China. Donates that are directly incurred by enterprises and non -public welfare donations shall not be deducted before tax.
2. Use tax preferential policies to carry out tax planning, and choose investment areas and industries. An important condition for carrying out tax planning is to invest in different regions and different industries to enjoy different tax preferential policies. At present, the corporate income tax preferential policies have formed a new tax preferential pattern that focuses on industrial preferential, supplemented by regional preferential, and takes into account social progress. Currently. Shanghai, Zhejiang, Anhui, Shandong, Hubei, Jiangxi, Fujian and other places all have many preferential taxes.
3. Use the depreciation method to carry out tax planning. The depreciation is to make up for the loss of the cost of fixed assets to the cost of the cost or the expenses during the period. The depreciation is directly related to the current cost, expenses of the enterprise, the profit of the profit and the income tax. Depreciation has the effect of tax deduction and adopts different depreciation methods, and the income tax required for income tax is also different. Therefore, enterprises can use depreciation methods to carry out tax planning.