1. The commodity transactions between affiliated enterprises adopt the strategy of lowering the pricing, so that the turnover tax payable by enterprises can be turned into profits and tax avoidance can be transferred;
2. Commodity transactions between affiliated enterprises adopt the strategy of raising prices to transfer income and avoid taxes;
3. Affiliates transfer profits by increasing or decreasing loan interest to achieve the purpose of tax avoidance;
4. The affiliated enterprises provide labor services by means of non-payment or irregular payment, and transfer income to avoid tax;
5. Associated enterprises transfer profits and avoid taxes by transferring or using tangible or intangible assets at unconventional prices;
6. Transfer pricing through fixed asset leasing, which affects profits;
7. Tax avoidance through cost transfer pricing;
8. Chain pricing method.
People's Republic of China (PRC) tax collection management law
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.