1, transfer pricing: according to the affiliated enterprises, tax obligations are evaded to a greater extent. The trading of goods and services companies is not based on price quotation, and the AG in areas with high collection rate is much lower.
In order to realize overall tax avoidance, low income and high income should be chosen in areas with low collection rate. There are even forms such as billing companies of overseas enterprises.
Common forms of corporate tax avoidance
2. Accounting and tax avoidance of enterprise inventory goods: Using the actual carry-over mode within the enterprise and the price changes of inventory goods, choose the method of turning high cost into low profit.
3. Depreciation expense: choose the depreciation method that is allowed by civil law and beneficial to the enterprise.
4. Property amortization method: the amortization of intangible assets, deferred assets, low-value consumables, turnover materials and raw materials should maximize costs and profits and minimize pre-tax profits.
5. Reduce the company's profit and tax base by paying rent.
6. Trust method: according to the trust organizations set up in tax preferential areas, the assets in non-preferential areas are listed under the trust organization accounts in preferential areas, and tax policies are used to avoid taxes.
7. Tax avoidance by hanging certificates: for example, hanging certificates in scientific research, for-profit, culture and education, and in poor areas.
In order to ensure the success of tax avoidance, in addition to mastering information well, a lot of work should actually be invested. In addition, at that time, no matter what form and method you choose, you must first ensure that tax avoidance is reasonable, otherwise it will not be easy to succeed and will be punished by the tax bureau.
If you don't understand anything, you can consult Jian Mo Finance and Taxation.