The main methods of reasonable tax avoidance:
1, the use of tax differences to avoid tax.
Taking advantage of the difference in tax burden between countries and regions, such as special economic zones, economic and technological development zones, etc.; taking advantage of the difference in tax burden of the industry to avoid tax, such as productive enterprises, commercial and trade enterprises, foreign trade and export enterprises; taking advantage of the difference in tax burden of different taxpaying bodies to avoid tax, such as domestic and foreign enterprises, civil welfare enterprises, etc.;
Taking advantage of the different directions of investment to avoid tax, such as high-tech Enterprises; the use of organizational changes, such as separation, merger, new office; change their existing conditions to enjoy low tax policies, such as changing the nature of the enterprise, change the composition of products, change the identity of employees composition. Utilization of special tax policies, such as three to one subsidy, export tax rebates.
2. Utilize the loopholes that exist in the tax law itself.
The use of selective provisions of the tax law, such as value-added tax purchases and tax deductions of different links, property tax tax method (from the rent from the price) is different; the use of tax law provisions of the inconsistency, the lack of strict, such as the starting point, the exemption amount, etc.; and the use of a number of preferential policies do not provide for a clear period of time, such as investing in energy, transportation, and the old, young, border, and poor areas of the reinvestment of tax rebates, etc., there is no time limit.
3, transfer pricing tax avoidance.
Affiliated enterprises high in and low out, or low in and high out, the transfer of profits, involving corporate income tax, business tax or value-added tax, etc.; change the payment of interest, total organization management fees, affecting profits; change the capital contribution, capital evasion, etc., to avoid taxes.
4, asset leasing tax avoidance.
Such as the associated enterprises, good efficiency to the poor efficiency of the high-priced lease equipment, regulating taxable income, to minimize the tax burden of the enterprise group; associated enterprises to lease assets to each other, to avoid the high tax burden of low tax burden, such as the payment of turnover tax to avoid the payment of income tax.
5, tax havens to avoid tax.
Taxpayers take advantage of the tax incentives between countries, regions and regions of special zones, development zones, bonded zones, the low tax burden in these areas of the establishment of a permanent establishment of the business, the establishment of a false transit sales company or the establishment of a trust and investment company, the transfer of profits in order to reduce the tax.
6, concessionary sales tax avoidance.
The sale of concessions to reduce sales tax, significantly lower sales prices, in exchange for price advantage, to enhance the competitiveness of products in the market, but the national tax (such as value-added tax, corporate income tax, etc.) is affected by the enterprise is beneficial to the tax is unfavorable.
7, the use of e-commerce tax avoidance
E-commerce refers to the two sides of the transaction is the use of the international Internet, local area networks and other goods and services transactions. E-commerce activities have the transaction statelessness and geography, transaction personnel hidden, virtualization of the transaction place, the transaction of information carrier digitalization, the transaction of goods source fuzzy and other characteristics. E-commerce provides a more secure and hidden environment for tax avoidance.
Enterprises use e-commerce to avoid becoming permanent establishments and resident legal persons and to avoid income tax; they use e-commerce's rapid mobility to operate in virtual tax havens and to avoid income tax, value-added tax and consumption tax; and they use e-commerce's erosiveness of the tax base to conceal import and export transactions of goods and the quantity of services and to avoid tariffs.
The rapid development of e-commerce thus promotes the development of the world economy and trade, and at the same time puts forward a new topic of international anti-tax avoidance to the tax system of countries including China.
Expanded informationReasonable tax avoidance techniques:
1, administrative expenses
Enterprises can increase the rate of extraction of bad debt reserves, bad debt reserves are to be entered into the administrative expenses, which reduces the profit of the year, you can pay less income tax.
Enterprises can try to shorten the depreciation life, so that the amount of depreciation increases, the profit decreases, the income tax paid less. In addition, the depreciation method used is different, and the depreciation amount charged varies greatly, which ultimately affects the amount of income tax.
2, with no cost
Private owners of small and medium-sized enterprises should take into account how the operation of water, electricity, fuel costs, etc. to share the cost of living expenses of family members, transportation costs and all kinds of miscellaneous expenses are included in the cost of the product.
Today's business community, this item is frequently used. They will buy their own house, car expenses, and even the cost of children's daycare and school expenses are included in the company's business projects. This is not permitted by national policy, and although this method is not uncommon in today's business world, we do not advocate it here.
3, employee benefits
Small and medium-sized private owners in the process of production and business operations, can consider not exceeding the scope of the taxable salary of the appropriate increase in wages for employees, medical insurance for employees, the establishment of workers' pension funds, unemployment insurance funds and workers' education funds and other funds, corporate property insurance and transportation insurance and so on.
These expenses can be charged to the cost, but also can help private owners to mobilize employees, reduce the tax burden, reduce business risks and welfare burden. Enterprises can win good overall efficiency with lower cost expenditure.
4, sales settlement
Select different sales settlement methods to delay the time of revenue recognition. Enterprises should delay the time of revenue recognition as much as possible according to their actual situation. Deferring taxes will bring unexpected tax savings to enterprises.
There are many commonly used tax avoidance methods, but they are generally no more than: utilizing national tax incentives, transfer pricing, costing, financing and leasing.
5, preferential policies
The promulgation and implementation of the new tax law will be the power of tax relief to the State Council, to avoid the phenomenon of too much tax relief too chaotic. At the same time, the tax law also stipulates various tax incentives in the form of law,
Baidu Encyclopedia - Tax Avoidance
Baidu Encyclopedia - Reasonable Tax Avoidance