Tax avoidance refers to the flexible use of different tax rates and tax payment methods stipulated in the current tax law on the premise of observing the tax law and paying taxes according to law, so that more profits created by enterprises can be legally retained by enterprises. Like a defense lawyer in court, protect the legitimate rights and interests of the parties to the maximum extent within the scope prescribed by law. Tax avoidance is legal and an economic right that enterprises should have. It must be emphasized that legal tax evasion is qualitatively different from tax evasion, tax evasion and fraud.
According to its characteristics and contents, tax avoidance can be divided into three forms: domestic tax avoidance, international tax avoidance and tax burden transfer. We will mainly introduce some commonly used tax avoidance methods in China for small and medium-sized entrepreneurs.
From a practical point of view, domestic tax avoidance means that enterprises evade domestic tax obligations through various methods, ways and means. Starting from more realistic conditions, bosses and financial managers of enterprises need to solve different problems.
Legal basis: Article 201 of the Criminal Law of People's Republic of China (PRC). Taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.