Chapter 1 Reasonable tax avoidance planning is the right of all industries
1. 1 Begin to understand reasonable tax avoidance 3
1. 2 From different angles, reasonable tax avoidance 3
1. 3 has its own principles 5
1. 4 Reasonable tax avoidance is not stealing, cheating, resisting tax arrears 6
1. 5 Reasonable tax avoidance planning is an enterprise. 14
Chapter II Analysis of Reasonable Tax Avoidance Cases in Processing and Manufacturing Industry
Case 1 Flexible Use of Separation Strategy of Main and Auxiliary Parts 19
Case 2 Conversion of Value-added Tax into Business Tax, Less Taxes by Million Yuan 21
Comparison of Duty-paid Prices in Import of Case 3 22
Tax Planning of Boiler Factory 23
Case 5 Establishment of Transportation Company, Planning for separate settlement of freight 25
Case 6 Investment by loan to reduce corporate tax burden 26
Case 7 Transfer corporate profits by using rental fees 27
Case 8 Transfer corporate profits successfully by using tax rate differences 28
Case 9 Overhaul of fixed assets or improvement 31
Case 11 Change from improvement to overhaul, The financial effect changes greatly. 32
It is not cost-effective to directly accrue the output tax for the extra-price expenses in case 11. 34
Case 12 Income tax payment under different depreciation methods. 35
Case 13 Different cost accounting methods and different tax burdens. 41
Case 14 Different material pricing methods, Different effects 44
Case 15 Which method to deal with bad debt loss is more tax-saving 46
Case 16 Comparison of tax burden under different depreciation methods 48
Case 17 The change of depreciation period brings time value 51
Case 18 Straight-line method makes the amount of depreciation spread into the cost average 51
Case 19 Comparison of the advantages and disadvantages of the two schemes 53
Case 21 Which buyout method is better 56 < Case 21 Selection of merger mode of color TV production enterprises 59
Case 22 Planning of deed tax of restructured enterprises 61
Case 23 Planning of deed tax during enterprise reorganization 63
Case 24 Interest is transferred to wages, and employees of enterprises pay less taxes 65
Case 25 Liberation of expense deduction restrictions 66
Case 26 Expanding expenses, Reducing enterprise income tax 68
Case 27 Tax saving planning for reasonable division of sales expenses 71
Case 28 Making full use of the deduction limit of advertising fees and business promotion fees 71
Case 29 Planning of stamp duty 73
Case 31 Making a fuss about packaging 75
Case 31 Whether the documents are complete or not affects the result of tax collection and refund 77
Case 32 Internal transformation or opening a new high-tech enterprise 7 9
case 33, application of purchase tax deduction law 81
case 34, comparison of two ways in entrusted processing 83
case 35, planning of deferred tax payment period 84
case 36, application of settlement method of entrusted agency 85
case 37, situation of enjoying credit for purchasing equipment by year 87
case 38, planning of separating waste purchase business 89
case 39, setting up waste materials. Company planning 91
case 41 transfer pricing planning of multi-link production enterprises 94
case 41 tax planning of sales sequence selection 97
case 42 planning of taxpayer identity 99
case 43 making full use of the national tax incentive policy for agricultural products 111
tax avoidance planning points of small-scale processing manufacturing industry 113
Chapter III Analysis of reasonable tax avoidance cases and operation points in real estate industry < P > Case 1 An investment contract was exempted from hundreds of millions of taxes. 117
Case 2 was changed into tax-saving planning for investment. 119
Case 3 was exempted from large taxes by equity transfer. 112
Case 4 was tax planning for selling ordinary standard houses. 113
Case 5 Comparison of real estate cooperative development methods. 116
Case 6 was reduced by 31 million yuan. Earned more than 811,118
Case 7, the price is 11,111, and the loss is 6,121
Case 8, the price with high price is not as good as that with low price, 122
Case 9, set up an independent sales company. Get obvious economic benefits 124
Case 11The best tax-saving scheme in the form of land transfer 126
Case 11Decoration fee can also be planned 129
Tax avoidance planning points of small real estate industry 131
Chapter IV Analysis of reasonable tax avoidance cases and operation points of construction and installation industry
Case 1 whether to pay business tax or value-added tax 133
Case 2 can save tax 136
. Set up an independent sales company to save taxes. 138
Case 4 will combine the income into one, or split it into two. 141
Case 5 will separate the sales income from the project payment. 143
Case 6 will sign one more contract and pay two or three thousand less taxes. 144
Case 7 will turn the service into subcontracting. Tax saving is 21,147
Case 8. Signing a subcontract can save a lot of taxes. 149
Case 9. Selection of cooperative housing 151
Case 11 changes the buyer of raw materials to achieve the purpose of tax saving. 153
Case 11 contracts materials and saves 31,154
Case 12 domestic labor services are provided from overseas, which can save taxes. 155
Case 13 cancels subsidiaries. Digest nearly one million 156
Case 14: Repeated tax payment can be easily avoided 158
Key points of tax avoidance planning for small knot construction and installation industry 161
Chapter V: Analysis of reasonable tax avoidance cases and operation points in tobacco and alcohol industry
Case 1: Planning of transfer pricing for affiliated enterprises of wineries 163
Case 2: Planning of running alcohol with different tax rates 165
Case 3: Planning of average annual salary sharing 167
Case 3: Planning of transferring creditor's rights to property rights 168
Is it beneficial to merge in case 5 171
Case 6 Liquor raw materials should not be commissioned for processing 172
Case 7 Changing from commissioned processing to self-produced planning 175
Case 8 Critical point tax planning 177
Case 9 Planning of plan indicator transfer 181
Case 11 Transfer pricing reduced the tax burden of tobacco factories by more than 211,111 yuan 182
Case 11. Spread, Applicable to low tax rate 183
Case 12 Planning of purchasing raw materials 185
Case 13 It is more suitable for cigarette factories to sell directly to the outside world after processing. 188
Key points of tax avoidance planning of small-scale wine industry 191
Chapter VI Analysis of reasonable tax avoidance cases and operation points of shopping mall retail industry
Case 1 Planning of setting up professional service companies 193
Case 2 Tax saving effect of discounted sales 195
Case 3 Discount Sales has a certain tax saving space 197
Case 4 Selection of three promotion methods 199
Case 5 Sales strategies are different, and the tax burden is also different 212
Case 6 Gifts cannot increase the tax burden 214
Case 7 Handling of conference expenses 216
Case 8 How peripheral organizations locate 218
Case 9 portfolio resources, Enjoy the discount 211
tax avoidance planning points of retail industry in Xiaojie Shopping Mall 211
Chapter VII Reasonable tax avoidance cases and operations in finance, insurance and leasing industry
Analysis of key points
Case 1 Reducing bank interest income can save business tax 215
Case 2 Narrowing the interest gap and achieving the purpose of tax saving 216
Case 3 Reducing fee income, Realize the purpose of tax saving 217
Case 4 Reduce insurance turnover and business tax payable 218
Case 5 Bank's choice in financial leasing business 219
Case 6 Planning of lending business 222
Case 7 Narrow the interest gap, Achieve the goal of tax saving 224
Case 8 Planning of securities trading business 225
Case 9 Whether enterprises should buy insurance 227
Case 11 Financial institution loans can save taxes than equity financing case 229
Case 11 Changing the signing method of contracts can save taxes 231
Case 12 Tax saving effect of leasing 233
Case 13 Planning of financial leasing business 235. Comparison of financial leasing and operating leasing in case 14 238
Case 15 Planning by using loans between affiliated enterprises 241
Method of tax avoidance between subsidiaries 244
Case 17 Planning of income from property leasing 245
Key points of tax avoidance planning for small financial insurance and leasing industry 246
Chapter VIII Analysis of reasonable tax avoidance cases and operation points of foreign-funded enterprises
Case of 1.9 billion yuan. How to avoid the risk of accounts receivable 249
Case 2 changes a few words, and the tax burden is a lot worse 251
Case 3 depreciation years affect the tax saving effect 253
Case 4 writes more words on the contract. Tax underpaid 7 million 255
Case 5: Reasonable application of loss compensation policy 258
Case 6: Planning for reinvesting profits 261
Case 7: Choice of starting new projects with reinvestment by foreign investors 262
Case 8: Tax planning for reinvestment by foreign investors 264
Case 9: Profit reinvestment after the expiration of tax reduction and exemption is superior; Case 11: Repaying profits first and then paying taxes. 68
Case 11: Planning of preferential tax policies for export enterprises 271
Case 12: Dividend first, then transfer to equity, and both parties benefit 273
Key points of tax avoidance planning for small joint ventures with foreign capital 276
Chapter IX: Analysis of reasonable tax avoidance cases and operational points of foreign trade enterprises
Case 1: Tax exemption and tax deduction avoids the pressure on production funds 279
Case 2: Parts are declared separately. Less than 81,111 tax. 283
Case 3 flexibly used the unit consumption measurement unit and successfully avoided tax. 1351111 285
Case 4 combined with its own reality, chose the export method. 286
Case 5 changed the export method. More tax subsidies 288
Case 6 Correct selection of export methods 291
Case 7 Selection of production enterprises with import and export operation rights 292
Case 8 Reasonable selection of declaration methods 295
Comparison of processing with imported materials in Case 9. Preferential policies for selecting 297
Case 11 export enterprises with foreign investment are applicable to 311
Case 11 reinvestment to hold product export. Tax incentives for enterprises 312
Case 12 The same export income, Different results 314
tax avoidance planning points of small foreign trade enterprises 316
Chapter 11 Analysis of reasonable tax avoidance cases and operation points of high-tech enterprises
Case 1 Accounting by one company or accounting by another company 319
Case 2 Accounting separately may not be cost-effective 311
Case 3 Treating different sales items 312
Case 4 How to choose the preferential period of income tax 314
. Example 5 Changing the dividend distribution ratio and transferring investment income 316
Case 6 Selection of financing scheme 318
Case 7 Reducing sales income and increasing transfer income can save tax 321
Case 8 The selling price is lower. The actual income may not be lower than 322
Case 9: Taxes paid by colleges and universities when transferring new technologies 323
Tax avoidance planning points of Xiaojie high-tech enterprises 324
Chapter 11: Analysis of reasonable tax avoidance cases and operation points of enterprise groups
Case 1: Planning material procurement, not only saving taxes, Saving interest again 327
Case 2 Comparison of two ways of transferring property rights and selling real estate 329
Case 3 Different tax refund methods, Different tax refund results 331
Case 4, three modes of operation of the office 334
Case 5, setting up branches reasonably, can save taxes 336
Case 6, comparison of three reorganization schemes 338
Case 7, financing choice between affiliated enterprises 341
Case 8, tax planning through leasing 343
Case 9, changing internal pricing, Reduce the overall tax burden 345
Case 11 Allocate expenses to subsidiaries 346
Comparison of the overall tax revenue between the head office and the parent company 348
Case 12 Tax avoidance planning of related enterprises with different tax rates 351
Case 13 Tax burden comparison before and after price transfer 352
Case 14 Choose the appropriate investment method 354
Case 15 Credit avoids more than one million yuan of investment. 355
Case 16 Pay attention to the time value of money 357
Case 17 Subsidiaries and branches have their own advantages and disadvantages 359
Case 18 Plan to separate the installation department 361
Case 19 Real estate shares, Tax saving is about 61%. 363
Tax avoidance planning points of small-scale enterprise groups 366
Chapter 12 Reasonable tax avoidance cases and operations in culture, sports and entertainment industry
Analysis of key points
Case 1 Signing a labor remuneration contract can save taxes. Case 2 Tax planning for the transfer of new technologies by colleges and universities 372
Case 3 Bonuses are divided into development, and teachers get benefits. Case 4 Payment by installments. Reducing the tax burden 374
Case 5 How many people get paid for a manuscript, The income tax is much less. 375
Case 6 VAT publishing links are collected first and then returned to 376
Case 7 Basic Xinhua Bookstore sales links are collected first and then returned to 378
Case 8 Application of VAT exemption policy for antique books 379
Case 9 Select appropriate input deduction method 381
Case 11 Planning for setting up branches and sharing expenses 383
Case 11 The best investment between different regions. Good Choice 385
Tax Avoidance Choice of Case 12 Shooting Hall 387
Planning of Setting up a Canteen in Case 13 Song and Dance Troupe 388
Deduction of Performance Expenses of Case 14 Song and Dance Troupe 389
Key Points of Tax Avoidance Planning of Xiaojie Culture, Sports and Entertainment Industry 391
Chapter 13 Reasonable Tax Avoidance Case and Operation of Catering Tourism Service Industry
Key Points Analysis
Tax Choice of Case 1 Concurrent Business: The most cost-effective 393
Case 2: Accounting by one company or by another company
Case 3: Planning of restaurants operating in the entertainment industry 397
Case 4: Benefits brought by separate accounting 398
Case 5: How to choose the most suitable preferential year 411
Case 6: Breaking down the turnover and paying less than 211,412
Case 7: Planning of comprehensive service enterprises.