The promulgation and implementation of the new tax law reverted the power of tax reduction and exemption to the State Council, avoiding the phenomenon of excessive tax reduction and exemption. At the same time, the tax law provides various preferential tax policies in the form of law. Enterprises should strengthen the research on preferential policies in this area, and strive to make enterprises enjoy various preferential tax policies through income adjustment, avoid taxes to the maximum extent and strengthen their strength.
Second, the pricing transfer method
Transfer pricing method is one of the basic methods for enterprises to avoid tax. Refers to the method of pricing products according to the common interests of enterprises, rather than fair market prices, in order to share profits or transfer profits. The transfer price of products using this pricing method can be higher or lower than the fair market price, so as to achieve the purpose of paying less tax or not paying tax.
Third, the cost sharing method.
All expenses incurred by an enterprise in its production and operation shall be amortized into costs according to certain methods. Cost allocation means that enterprises try to find a balance from the accounts under the premise of ensuring the necessary expenses, so that the expenses can be spread into the costs as much as possible, so as to achieve maximum tax avoidance.
Fourth, the asset lease law.
Lease refers to an economic behavior in which the lessor leases the assets to the lessee for use within the time limit stipulated in the contract or contract on the condition of collecting rent. From the lessee's point of view, leasing can avoid the burden of purchasing machinery and equipment and the risk of outdated equipment. Since the rent is deducted from the pre-tax profit, it can offset the profit and realize tax avoidance.
legal ground
Measures for the administration of tax relief
Twenty-second taxpayers who enjoy the approval or filing of tax reduction or exemption have the obligation to keep the information that meets the conditions stipulated in the policy for future reference. Taxpayers who cannot provide relevant certification materials in the follow-up management of tax authorities shall not continue to enjoy tax reduction or exemption, recover the tax reduction or exemption they have enjoyed, and deal with it in accordance with the relevant provisions of the Tax Administration Law.
The tax authorities shall conduct timely follow-up management after the taxpayer files the tax reduction or exemption for the first time or changes the tax reduction or exemption, and review the accuracy of the application of the tax reduction or exemption policy. If the application of the policy is wrong, inform the taxpayer to change the record, and if it should not be enjoyed, recover the tax relief that has been enjoyed and deal with it in accordance with the relevant provisions of the Tax Administration Law.