Reasonable tax avoidance refers to the economic behavior of taxpayers to reduce tax payment through legal means and methods when permitted by law. The specific method is as follows:
1, cost allocation, all expenses incurred by enterprises in production and operation should be amortized into the cost according to certain methods;
2, shorten the depreciation period, enterprises can try to shorten the depreciation period, so that the depreciation amount increases, the profit decreases and the income tax is paid less;
3, high-tech development enterprises, high-tech development enterprises, can enjoy a greater degree of tax incentives;
4. Reasonably improve employee welfare. In the process of production and operation, private owners of small and medium-sized enterprises may consider appropriately raising employees' wages within the scope of not exceeding taxable wages;
5. Due to preferential tax policies, the promulgation and implementation of the new tax law brought the power of tax reduction and exemption back to the State Council, avoiding the phenomenon of excessive tax reduction and exemption;
6, pricing transfer, transfer pricing method is one of the basic methods of enterprise tax avoidance;
7. Putting individual patents into the company's use in the form of technology shares;
8. Mixed sales should be signed according to law and taxed separately;
9, financing tax avoidance, this principle is to use certain financing technology, so that enterprises can reach the highest profit level and the lightest and lowest tax burden level;
10, asset leasing, leasing can avoid the burden of enterprises to buy machinery and equipment and avoid the risk of outdated equipment, because rent is deducted from pre-tax profits, so it can offset profits and realize tax avoidance;
1 1. tax avoidance oasis. All productive service enterprises and enterprises engaged in high-tech development established in special economic zones can enjoy greater tax incentives;
12. If foreign enterprises are replaced, the state will implement preferential tax policies for foreign-invested enterprises.
legal ground
People's Republic of China (PRC) enterprise income tax law
Article 7 The following incomes in the total income are non-taxable income:
(1) financial allocation;
(2) Administrative fees and government funds collected according to law and incorporated into financial management;
(3) Other non-taxable income as stipulated by the State Council. Article 8 Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.