1. Do not sell the sales income of defective products, defective products and their associated products and by-products, and evade turnover tax.
2. The sales income of waste products and scraps is not treated as sales, and it is exempt from turnover tax.
3. Self-made products or semi-finished products for personal use, reducing or not reducing sales to avoid turnover tax.
4. The operating income of subordinate branches of enterprises and participation in trade fairs and expositions is not taxed.
5. The subsidiary business of the enterprise and part-time income are not taxed.
6. Off-balance-sheet accounts conceal income.
Second, use tax rate to evade taxes.
1, which confuses the boundary between ordinary taxpayers and small-scale taxpayers.
2, engaged in different tax rates of goods, according to the low tax rate.
3. Confuse the basic tax rate with the low tax rate.
Three, the use of tax incentives to evade taxes
1, self-employed households start private enterprises in the name of collectives.
2. Falsely reporting the number of disabled and unemployed educated youth
3. Set up a fake joint venture
4. Selling products in the name of consulting services.
Fourth, multi-column expenditure tax evasion
(1) Expenditure of special funds is included in the cost.
1, transfer the freight and miscellaneous expenses of materials, and increase the cost.
2. Self-made equipment and materials are included in the production cost.
3. The freight for purchasing purchased materials for fixed assets is included in the freight cost.
4. Welfare expenses are included in the expenses.
(B) Depreciation of fixed assets is more.
1, increase the depreciation rate
2. Change the depreciation method
3. Report the final accounts of projects under construction in advance, and accrue depreciation of fixed assets in advance to achieve the purpose of inflating costs and reducing profits.
4. Unused fixed assets, but depreciation is still accrued.
5. Depreciation is accrued for assets transferred in the current month.
6. Fixed assets scrapped in advance shall be depreciated.
7. Depreciation is still accrued after the sale of fixed assets.
8. Fixed assets that cannot be depreciated shall be depreciated.
(3) falsifying accrued expenses to avoid income tax
(4) Amortization in violation of regulations
1, change the accounting method of low-value consumables.
2. The amortization of organization expenses is incorrect.
3, fixed assets repair costs, squeezed into prepaid expenses.
4. Expenditure of projects under construction is squeezed into prepaid expenses.
5. Shorten the amortization period of prepaid expenses.
(e) Increase the cost of products and materials.
1. Change the pricing method of raw materials.
2. artificially increase the cost variance rate and increase the material cost variance.
3. The planned material price deviates from the actual cost.
4, material false outbound
5, infrastructure recipients materials, included in the product production cost.
6, raw material accounting, tie consumption
7, employee bonuses, included in the cost of material procurement.
(six) to expand the cost of product wages
1, expand the total wages and raise more welfare funds.
2, bonuses, not through the "wages payable" subjects, directly included in the cost.
3. Falsely reporting the number of employees
4. Spamming overtime allowance
V. Underreporting income tax, tax evasion and tax evasion
(a) Concealing or underreporting sales revenue
1. The product is sent to the prepayment unit without sales processing.
2. Sales have been realized, and sales will not be processed.
3. Delaying the acceptance of deferred collection and reducing the profits of the current year.
4, delay the accounting of sales revenue, delay the tax payment time.
5. The finished products are recovered from the projects under construction and are not sold.
6. Processing with supplied materials saves materials, excluding sales revenue.
7. Trade in the old for the new, and the difference is counted as sales revenue.
8. Don't sell out-of-price income.
9. Replace products with materials and waste products.
10, expired packaging deposit, not for sale.
1 1. Physical investment abroad, not for sale.
12, donated goods, excluding sales revenue.
13, resell and sell the returned products without sales processing.
14. Self-produced goods are used for employee welfare, excluding sales.
15, barter
(B) reduce non-operating income
1, clearing the static income of fixed assets, not according to non-operating income.
2, the transfer of confiscated income, not accounting for profits.
(3) Concealing investment income
1, concealing long-term investment profits
2, long-term bond investment, withholding interest income.
3. Hide the profits of joint venture investment and directly convert them into joint venture investment.
4, the proceeds from the sale of stocks, not for investment income.
5. Deferred payment of income tax, excluding interest on bond investment in the current year.
6. Long-term investment is converted into general creditor's rights, and foreign investment income is concealed.
7. Bond investment has only a face value, and there is no bond premium.
8. Not to mention or under mention accrued interest on long-term investments.
(4) Concealing other business income.
1, fixed assets income, deposited in the "small treasury"
2. Rental income of fixed assets and other payables.
3. Transfer intangible assets and conceal income price.
4. Conceal the sales income of packaging materials and hang it in other payables.
Verb (abbreviation for verb) uses invoices to evade taxes.
1. Big head and small tail invoice
2. Substitute flowers and change the use of invoices.
3. Illegal purchase and sale of invoices
4. Issue and transfer invoices on behalf of others.
5. Hide false invoices
6. Replacing Party A with Party B, stealing vouchers and practicing fraud.
7. Change the contents of the invoice by changing the column.
8. Embezzlement and use of invoices
9. Cross-regional use of invoices
Six, other means of tax evasion
1, there are three caves of cunning rabbits, and more accounts are set up to hide funds.
2. Conceal personal income.
3. Falsely reporting the amount of tax evasion
4. Less taxable profit.
5, unauthorized sale of bonded goods, specific tax relief goods, donations of imported goods and articles, and donations of imported goods and articles under the guise of.