For some enterprises, the business may include two or more services, such as refrigerator sales enterprises. Generally, the purchase of air conditioners also includes the installation service fee of the enterprise. Therefore, enterprises adopt a unified accounting method in business, so when they should pay taxes, they need to pay the overall tax burden according to the tax rate of air conditioning and installation service fees. Therefore, enterprises can consider business segmentation accounting when doing business.
The second is to change the supply chain.
Because taxpayers in enterprises in China are mainly divided into general taxpayers and small-scale taxpayers, their tax systems are basically different. For example, a general taxpayer enterprise may not be able to get the deductible product bill when it goes to a small-scale taxpayer enterprise to buy products, resulting in lower enterprise costs, higher enterprise profits and higher tax burden.
Third, the enterprise form structure is reasonable.
The reasonable development of subordinate companies can help enterprises reduce certain tax burden. For example, an enterprise headquarters makes a profit of 5 million yuan in a certain place, and its subordinate companies lose 5 million yuan in a certain place. If the subordinate company of an enterprise belongs to a subsidiary, then the head office of the enterprise still needs to pay taxes. The subordinate company of the enterprise is a branch company, and the head office can directly deduct profits.
Fourth, change the place of business.
At present, the preferential policies for attracting investment in major regions in China are basically different. For example, the western development zone has many preferential policies. As far as Shenzhen is concerned, the financial industries in Shenzhen, Shenzhen Qianhai and Shenzhen Qianhai all have their own preferential policies, while cities do not have these preferential policies.
Verb (abbreviation of verb) preferential policy.
At present, the state has some preferential policies for some construction projects, such as three exemptions and three reductions. The environmental protection industry has different preferential policies and subsidies. High-tech enterprises not only have preferential tax rates, but also R&D fund subsidies. Therefore, enterprises can check whether there are some industry subsidies to enjoy.
6. Transfer pricing.
Refers to the prices set by affiliated enterprises when selling goods, providing services and transferring intangible assets. In transnational economic activities, it has become a common way to avoid tax by using transfer pricing between affiliated enterprises.