Introduction to how enterprises can reasonably avoid taxes

There are many common tax avoidance methods, but generally no more than: the use of national tax incentives, transfer pricing, costing, financing and leasing.　Use the full tax incentives The promulgation and implementation of the new tax law will be the power of tax exemptions and reductions to the State Council, to avoid the phenomenon of tax exemptions and reductions too much over the phenomenon of chaos. At the same time, the tax law also provides various tax incentives in the form of law, such as: high-tech development zones of high-tech enterprises to reduce the tax rate of 15% of the income tax; new high-tech enterprises from the year of commissioning of income tax exemption for two years; use of "three wastes" as the main raw materials of the enterprise can be reduced or exempted from income tax within five years; Enterprises and institutions that carry out technology transfer as well as consulting, service and training related to it are temporarily exempted from income tax if their annual net income is less than 300,000 yuan, etc. Enterprises should strengthen the study of preferential policies in this regard. Enterprises should strengthen the study of preferential policies in this area, and strive to adjust the income of enterprises to enjoy a variety of tax incentives, maximize tax avoidance, and grow the strength of enterprises.　At the same time, the economic development zones around the country such as spring, they opened the investment conditions are very attractive, most of them are to reduce the corporate income tax for a number of years, reduce a variety of fees and other conditions to attract capital, technology and talent. If your enterprise is a high-tech industry or encouraged industry, such favorable conditions certainly become one of the priority factors for enterprises to avoid taxes.　Pricing transfer transfer pricing method is one of the basic methods of corporate tax avoidance, it refers to the economic activities of the two sides of the enterprise in order to share profits or transfer profits in the process of product exchange and sale, not in accordance with the fair market price, but according to the inter-enterprise **** the same interests and product pricing methods. The transfer price of products using this pricing method can be higher or lower than the fair market price, in order to achieve the purpose of less tax or no tax.　The tax avoidance principle of transfer pricing is generally applicable to related enterprises with different tax rates. Through transfer pricing, part of the profits of an enterprise with a high tax rate are transferred to an enterprise with a low tax rate, which ultimately reduces the total amount of tax paid by the two enterprises.　　　　Apportionment of Expenses Various expenses incurred in the course of production and operation of an enterprise are to be amortized into costs according to a certain method. Apportionment of expenses means that the enterprise in the premise of ensuring that the necessary expenses, find ways to find a balance from the accounts, so that the costs are amortized into the cost of the largest possible amortization, so as to achieve the maximum tax avoidance.　Commonly used principles of cost sharing generally include actual cost sharing, average amortization and irregular amortization. With a careful analysis of the depreciation calculation method, we can summarize the general rule: regardless of which apportionment is used, as long as the expenses are allowed to be amortized to cost as early as possible, so that the greater the early amortization of expenses to cost, the greater the ability to maximize the purpose of tax avoidance. As to which apportionment method is the most effective in helping the enterprise to maximize tax avoidance, it needs to be calculated, analyzed, compared and finally determined according to the time and amount of the expected expenses to be incurred.　　Tax avoidance through nominal financing This principle is to utilize certain financing techniques to achieve the highest level of profit and the lowest level of tax liability. Generally speaking, there are three main channels for enterprises to raise the funds needed for production and operation: 1) self-accumulation; 2) borrowing (loans from financial institutions or issuance of bonds); and 3) issuance of shares. Self-accumulation of bonuses is the enterprise after-tax distribution of profits, and stock issuance should be paid dividends is also as a way of after-tax profit distribution, both of which can not offset the income tax payable for the current period, and thus fail to achieve the purpose of tax avoidance. The interest expense of borrowing is deducted from the pre-tax profit, which can offset the profit and ultimately avoid tax.　Asset Leasing Leasing is an economic behavior in which a lessor leases an asset to a lessee for a period of time specified in a deed or contract on the condition of receiving rent. From the lessee, the lease can avoid the burden of purchasing machinery and equipment and the risk of equipment obsolescence, because the rent is deducted from the pre-tax profit, can be offset against the profit and achieve tax avoidance.　The above methods are just some of the methods and techniques that we have learned from our contact with corporate finance personnel. We believe that there must be more smart ways to avoid tax in the corporate world. But no matter what, must remind everyone: tax avoidance must be legal and reasonable, otherwise it deviates from the original purpose of this article and the intention

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