Tax avoidance refers to the behavior of taxpayers to minimize their tax obligations without violating the provisions of the tax law. Western economists generally believe that there is a difference in principle between tax avoidance and tax evasion, i.e., the latter is an illegal act, while the former is not illegal, and it only maximizes the use of loopholes in the tax law to pay less or no tax. The following is my carefully organized how to reasonably avoid taxes, welcome to learn and reference, I hope to help you.
Reasonable tax avoidance methods
1
Transfer of dividend income, hanging current account
The investing enterprise receives the dividends issued by the investee enterprise, it should be accounted for as investment income.
Some enterprises in order to retain the share of the dividends, the dividends will not be treated as investment income, and other "accounts payable".
Such as: January 1, 1993, A company purchased B company's par value of $ 100 15,000 shares of common stock, and pay a fee of $ 8,000.
At the end of the year, received dividends of 65,000 yuan.
Company A will get the dividends directly into the "other accounts payable" for future use.
2
Transfer of confiscated income, not for profit
Enterprises in the economic transactions, the collection of compensation, fines, late fees and other kinds of confiscated income should be included in the "non-operating income" account. "account, some enterprises in order to confiscate income for other purposes, they are false hanging current account.
Such as: enterprises to the non-performance of the contract unit to collect confiscated income of 80,000 yuan, should be included in the "non-operating income", but the enterprise is false hanging current account into the "other payables".
3
Misrepresentation of income, adjust the profit
The financial staff of the enterprise was instructed by the superior leadership, the income has been realized not according to the provisions of the current financial accounting system for the accounting treatment.
The leaders of the enterprise for personal gain, authorized accounting staff to inflate profits, resulting in a false profit and loss of the enterprise; some enterprises to seek group benefits, false increase, false decrease, transfer or retention of profits; some of the more effective enterprises in order to evade taxes, the income has been realized not to make the sale of processing: a false hanging current; the second is not accounted for or across the period of time into the accounts, both to escape the tax, but also to achieve the purpose of concealing the profit.
Such as: a business leader of the market is optimistic, the product sells well, the benefits are good.
In order to control the profit growth rate, the business leaders instructed the financial staff to 3 million sales revenue this year is not recorded, 5 million sales revenue virtual hanging current.
So that the enterprise profit is reduced by 2 million yuan (so that the corresponding cost of goods sold 6 million yuan), thus omitting the income tax and value-added tax.
4
Proceeds from the sale of shares for the benefit of employees
Amounts obtained from the sale of shares that are higher than the book value of the shares should be treated as investment income.
Some enterprises in order to make up for the lack of employee welfare expenses, they will be transferred to employee welfare expenses, so that the proceeds of the sale of shares to be retained.
Such as: an enterprise due to employee health care and other welfare spending a large amount of money, the enterprise has a potential difficulty, so the business leader authorized the financial staff, the proceeds of the sale of stock 200,000 yuan, directly into the "other payables" account, and then "other payables" account to "other payables" account.
In this way, the company not only reduced its profits, but also avoided paying the income tax due.
5
Retaining the profits of associates and paying bonuses to employees
The enterprise was too selfish to negotiate with the associates, and then hid its share of the profits of the associates in the associates.
At the same time, the associate was authorized to transfer the associate's profit from the "accounts payable" account directly to the "other accounts payable" account.
Later, the investment unit would withdraw its share of the affiliate profits directly from the affiliate as needed and put them into a "petty cash fund" to be used for employee salaries and bonuses in excess of the tax quota.
6
Hidden affiliate profits, directly into the affiliate investment
The current system provides for the implementation of the principle of "share first, tax later" for affiliate profits. After obtaining the profits of the joint venture, it should be accounted for as investment income, pay income tax according to law.
However, some enterprises in order to evade income tax, should be from the joint venture unit share of the joint venture profits, directly for the increase of joint venture investment processing, but not for the investment income accounted for.
Such as: an enterprise in order to evade income tax, will be divided from the profits of the joint venture, direct additional investment.
The two sides agreed that the enterprise from the joint venture share of the ` joint venture profits directly from the joint venture "profits payable" to the joint venture investment, that is: debit: profits payable, credit: paid-in capital.
7
Transfer of operating income to non-operating income
Operating income refers to all kinds of income obtained by an enterprise that has a direct relationship with the enterprise's production and operation activities, while non-operating income refers to all kinds of income obtained by an enterprise that is not directly related to the enterprise's production and operation activities. Income.
Non-operating income is not business income, and does not pay sales tax.
Instead, sales tax should be paid on operating income.
Some companies in order to pay less tax, deliberately transferring operating income to non-operating income for accounting.
Such as: an enterprise to sell a batch of goods, the selling price of 2 million yuan, the cost of 1.2 million yuan.
After the settlement of the two sides, the enterprise should have been recorded as income, while the end of the period to carry forward the cost of goods sold, and according to the provisions of the product sales tax and surcharges.
But the enterprise in order to pay less tax directly to the income of 2 million yuan transferred to the non-operating income accounting.
At the same time, the cost of carrying forward, offsetting the "non-operating income".
As a result, the enterprise paid 80,000 yuan less value-added tax (so that the input tax is 210,598 yuan), 5,600 yuan less urban construction tax, 2,400 yuan less education and its surcharges, the impact of the enterprise's profit amounted to 712,000 yuan, the impact on the amount of income tax payable for the (2,000,000 - 1,200,000 - 80,000 - 5,600 - 2,400) = 234960 (yuan).
8
False transfer of costs, adjust the profit
Some enterprises are chaotic management, the financial department is instructed by the leadership to artificially increase or reduce the cost of goods sold, resulting in an inflated or deflated profit.
The financial management system is not sound, the inventory account is not set up, each business and cost carry-over is through the plan profit to make the corresponding adjustments.
Such as: a foreign enterprise, inventory account is not set up, in order to loan, the statement must be a slight surplus, in order to control the profit at 2 million yuan, the leadership will authorize the cost of goods sold to arbitrarily reduce the 5 million yuan, the result is that the enterprise has 5 million yuan of the cost of goods sold is not reversed, so that the profit inflated by 5 million yuan.
9
Confiscation of property losses, recognized in the profit and loss of the year
According to the provisions of the financial system of the enterprise, the enterprise was confiscated property losses, the payment of a variety of confiscated funds should be distributed in the after-tax profit.
Some enterprises in order to pay less income tax, the confiscated property losses directly into the "non-operating expenses".
Income tax is calculated on the total profit realized at the end of the year.
For example, a company that operates illegally confiscates 2 million yuan worth of goods.
According to the provisions of the system, this loss should be in the after-tax profits, but enterprises in order to evade income tax will all be directly credited to the "non-operating expenditures", so that the current year's false profits of 2 million yuan, 660,000 yuan less income tax.
10
Early scrapping of fixed assets, adjusting the year's profit
According to the enterprise financial system, the net loss of fixed assets, scrapping, destruction and sale of assets should be listed as non-operating expenses.
Some enterprises in order to adjust the current year's profits and pay less income tax, part of the fixed assets will be scrapped in advance.
For example: an enterprise at the end of the year to renew five sets of normal operation of the equipment, the original value of 1 million yuan, has been depreciated 400,000 yuan.
The factory manager authorized the finance department to make the clean-up process: debit fixed assets clean-up 600,000, debit: accumulated depreciation 40 credit: fixed assets 100, at the end of the year to carry forward the clean-up of the net loss, debit: non-operating expenditures - dealing with the net loss of fixed assets 60, credit: fixed assets clean-up 60.
The result is that the enterprise has reduced the profit of 600,000 yuan, underpayment of income tax 198,000 yuan.
11
Packaging deposit should be income, included in the non-operating expenditures
The enterprise in the use of packaging deposit received, directly into the "small treasury" and the accounts for the packing The deposit is forfeited and included directly in non-operating expenses.
Enterprises in the borrowing or renting of packaging, the deposit will be debited: other receivables, credit: cash; received a deposit is directly debited: non-operating expenditures, credit: other receivables.
Such as: a construction company purchased sand, borrowed bags of deposit 30000 yuan, borrowing debit: other receivables 30000 yuan, credit: cash 30000 yuan, to recover the deposit, debit: non-operating expenditures of 30000, credit: other receivables 30000, so that the recovery of the deposit into a small treasury, but also a false reduction in profits.
12
Transfer of normal stoppage losses to non-operating expenses
According to the regulations, extraordinary losses due to natural disasters such as water, wind, rain and other non-normal stoppage losses should be included in the non-operating expenses.
But some companies in order to control the level of profits, delay the payment of income tax, the normal stoppage of losses are also included in the "non-operating expenses".
Such as: an enterprise year-end maintenance of machinery and equipment, maintenance, in the period of downtime to pay workers' wages and extract the welfare costs, the consumption of fuel, power and the burden of manufacturing costs *** counted 200,000 yuan, the enterprise as a non-normal stoppage of all the losses directly into the "non-operating expenditures" account, so that the impact on profits of 200,000 yuan, the impact on the profitability of the company's business, and the impact on the profitability of the company's business. The impact on profit is 200,000 yuan, and the impact on income tax is 66,000 yuan.