According to its characteristics and contents, tax avoidance can be divided into three forms: domestic tax avoidance, international tax avoidance and tax burden transfer. From a practical point of view, domestic tax avoidance means that enterprises avoid domestic tax obligations through various methods, ways and means. The methods are as follows:

1. Change to "foreign" enterprises

Our country implements a tax preference policy for foreign-invested enterprises, so it is a good way to get more tax reduction, exemption or tax deferral from domestic-funded enterprises to Sino-foreign joint ventures and cooperative ventures.

2. registered in the "tax haven oasis"

all production, management, service-oriented enterprises and enterprises engaged in high-tech development established in the old urban areas of cities where special economic zones, coastal economic development zones, special economic zones and economic and technological development zones are located, as well as high-tech industrial zones and bonded zones recognized by the state can enjoy a large degree of tax concessions. Small and medium-sized enterprises can choose the above-mentioned specific areas to engage in investment, production and operation when choosing investment locations, so as to enjoy more tax benefits (for the content of this section, please refer to the article "Pushing Open the Door of Offshore Oasis").

3. Enter special industries

For example, the tax exemption regulations for service industry: parenting services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled are exempt from business tax.

marriage introduction and funeral services are exempt from business tax.

medical services provided by hospitals, clinics and other medical institutions are exempt from business tax.

civil welfare enterprises that have "four disabled persons" accounting for more than 35% of the production staff of the enterprise are exempt from business tax if they operate businesses that fall within the scope of business tax "service industry" (except advertising).

Personal services provided by disabled persons are exempt from business tax.

4. articles on "management expenses"

enterprises can increase the extraction rate of bad debt reserves, which are subject to management expenses, thus reducing the profits of the year and paying less income tax.

enterprises can shorten the depreciation period as much as possible, so that the depreciation amount will increase, the profit will decrease and the income tax will be paid less. In addition, different depreciation methods are adopted, and the amount of depreciation accrued varies greatly, which will eventually affect the income tax.

5. Use instead of "cost"

Private owners of small and medium-sized enterprises should consider how to share the water, electricity and fuel costs in their operations, and whether family living expenses, transportation expenses and various miscellaneous expenses are included in the product cost.

In today's business world, this item is frequently used. They charge their own expenses for buying a house and a car, and even the expenses for their children to attend nursery schools to the company's business projects. This kind of treatment is not allowed by the national policy. Although this method is not uncommon in the current business circles, we do not advocate it here.

6. Reasonably improve employees' welfare

In the process of production and operation, private owners of small and medium-sized enterprises can consider appropriately increasing employees' wages within the scope of taxable wages, providing medical insurance for employees, establishing co-ordination funds such as employee pension fund, unemployment insurance fund and employee education fund, and carrying out enterprise property insurance and transportation insurance. These expenses can be included in the cost, and at the same time, they can help private owners mobilize the enthusiasm of employees, reduce tax burden, and reduce business risks and welfare burden. Enterprises can win good comprehensive benefits at lower cost.

7. Do the article on "sales settlement"

Choose different sales settlement methods and postpone the time of revenue recognition. Enterprises should delay the time of revenue recognition as far as possible according to their own actual conditions. Delaying tax payment will bring unexpected tax saving effects to enterprises. There are many commonly used tax avoidance methods, but they are generally nothing more than: using national tax preferential policies, transfer pricing method, cost calculation method, financing method and leasing method.

8. Make full use of preferential tax policies

The promulgation and implementation of the new tax law will bring the power of tax reduction and exemption back to the State Council, avoiding the phenomenon of excessive tax reduction and exemption. At the same time, the tax law also stipulates various preferential tax policies in the form of law, such as: high-tech enterprises in high-tech development zones collect income tax at a reduced rate of 1.5%; Newly established high-tech enterprises shall be exempted from income tax for 2 years from the year of production; Enterprises that use "three wastes" as the main raw materials can reduce or exempt income tax within five years; Enterprises and institutions engaged in technology transfer and related consulting, services, training, etc., whose annual net income is less than 311,111 yuan are temporarily exempted from income tax, and so on. Enterprises should strengthen the study of preferential policies in this area, strive to make enterprises enjoy various preferential tax policies through income adjustment, avoid taxes to the maximum extent, and strengthen their strength.

At the same time, economic development zones are springing up all over the country, and their conditions for attracting investment are very attractive. Most of them attract capital, technology and talents by reducing or exempting corporate income tax for several years and various fees. If your enterprise is a high-tech industry or an encouraged industry, such favorable conditions will certainly become one of the priority factors for enterprises to avoid taxation.

9. Pricing Transfer

Transfer pricing method is one of the basic methods for enterprises to avoid tax. It refers to the method in which products are priced according to the * * * common interests between enterprises in order to share profits or transfer profits in the process of product exchange and trading, not according to the fair market price. The transfer price of products using this pricing method can be higher or lower than the fair market price, so as to achieve the purpose of paying less tax or not paying 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 enterprises with high tax rate will be transferred to enterprises with low tax rate, and the total tax payment of the two enterprises will eventually be reduced.

11. Sharing expenses

All expenses incurred in the production and operation of an enterprise should be amortized into the cost according to certain methods. Cost allocation means that enterprises try their best to find a balance from the accounts under the premise of ensuring the necessary expenses, so that the expenses can be spread into the cost as much as possible, thus achieving maximum tax avoidance.

The commonly used cost allocation principles generally include actual cost allocation, average amortization and irregular amortization. As long as we carefully analyze the depreciation calculation method, we can sum up the general law: no matter which kind of allocation is adopted, as long as the cost is spread into the cost as soon as possible, the greater the cost of the early spread, the more tax avoidance can be achieved to the maximum extent. As for which allocation method can best help enterprises achieve the purpose of tax avoidance to the maximum extent, it needs to be calculated, analyzed and compared according to the expected time and amount of expenses, and finally determined.

11. Tax avoidance through nominal financing

This principle is to make use of certain financing technology to enable enterprises to reach the highest profit level and the lightest and lowest tax burden level. Generally speaking, there are three main channels for enterprises to need funds for production and operation: 1. Self-accumulation: 2. Lending (loans from financial institutions or issuing bonds); 3. Issue stocks. Self-accumulated bonus is the profit after tax distribution of enterprises, and the dividend payable by stock issuance is also a way of profit distribution after tax. Neither of them can offset the income tax payable in the current period, thus failing 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.

12. Lease of assets

Lease refers to an economic behavior in which the lessor leases the assets to the lessee for use within the time limit stipulated in the contract or contract on the condition of collecting rent. From the lessee's point of view, leasing can avoid the burden of buying machinery and equipment and the risk of outdated equipment. As the rent is deducted from the pre-tax profit, it can offset the profit and achieve tax avoidance.

The most critical issue of reasonable tax avoidance is the professional level of accountants, which is the guarantee for the success of tax avoidance planning and the embodiment of accountants' own value. Practice level includes tax policy level and business level.

Generally speaking, the space for tax avoidance planning consists of the following:

1. Make reasonable arrangements by using national preferential tax policies to achieve the purpose of tax avoidance;

2. Use optional accounting methods,

3. Choose the most favorable method for tax payment to achieve the purpose of tax avoidance;

4. Take advantage of the defects, loopholes and deficiencies in tax laws and policies, and

5. Achieve the purpose of reducing tax burden in a certain period.

it can be seen that the successful tax avoidance planning scheme is the result of "wits and wits", so accountants must have a high level of tax policy and the ability to deeply process tax policy to ensure the legitimacy of tax avoidance planning scheme.

a good business level is another basic requirement for the success of tax avoidance planning. A good professional level needs to be supported by solid theoretical knowledge and rich practical experience. Solid theoretical knowledge requires practitioners to be proficient in industry and commerce, finance, insurance, trade and other aspects besides laws, tax policies and accounting; Rich practical experience requires practitioners to grasp the basic situation of customers and tax-related matters, such as tax-related links and planning intentions, in a very short time. On the basis of obtaining true, reliable and complete planning information, they should select the planning entry point, formulate correct planning steps and design effective operation plans according to different objective conditions.

accountants should constantly improve their policy level and professional level in the process of practice, so as to lead China's tax planning from shallow level to deep level and from primary stage to advanced stage.

Legitimacy is a prerequisite for tax avoidance planning. However, in the process of accounting solid line, it is inevitable to encounter: some company bosses can't distinguish between legal and illegal boundaries in certain tax-related matters and tax-related links, and often put forward some requirements that affect the legitimacy of tax avoidance planning; Some company bosses hope to legalize tax avoidance that deviates from the purpose of tax legislation through planning schemes; There are also company bosses who require that violations of tax policies and regulations be included in the planning plan. In the face of the above situations, accountants must maintain the authority of tax law with a clear attitude, and must never give up principles and accommodate the company for the benefit of the company and keep their jobs, let alone be driven by certain interests and succumb to the pressure of the company's boss. Adhere to the principle of legality and run good professional ethics through the whole process of tax avoidance planning. As long as there is tax, the existence of tax avoidance is inevitable, which is not a phenomenon unique to a country, but often a phenomenon of an international nature. However, as a taxpayer, tax avoidance activities must be carried out on the premise of not violating the tax law, and tax avoidance must never be turned into tax evasion or tax evasion. Only by avoiding this situation can we achieve successful reasonable tax avoidance and legal tax payment.

(1) The first condition for taxpayers to avoid taxes reasonably

(1) Taxpayers must have certain legal knowledge, be able to understand what is legal and what is illegal, draw a clear line between legal and illegal, and generally ensure the legality of their economic activities and related behaviors.

(2) Taxpayers should have a deep understanding and research on the tax law and the specific methods of tax collection by the government, and know the inherent defects and loopholes in tax management.

(3) Taxpayers must have a certain scale of operation and income, which is worth paying for effective tax avoidance. Because under normal circumstances, reasonable tax avoidance should invite relevant professionals to make tax planning, which requires a price.

(II) Basic conditions for taxpayers to avoid taxes reasonably

(1) Grasp and understand the basic situation of enterprises.

when planning tax avoidance, we should know the basic information of the enterprise:

① the organizational form of the enterprise.

Different organizational forms of enterprises have different tax treatment. Knowing the organizational forms of enterprises can make targeted tax avoidance plans for enterprises with different organizational forms.

② financial situation.

tax avoidance planning of enterprises is to reduce taxes reasonably and legally. Only by fully and in detail understanding the real financial situation of enterprises can a reasonable and legal tax avoidance plan be formulated.

③ investment intention.

investment can sometimes enjoy tax incentives, and investment of different sizes sometimes has different tax incentives; The amount of investment is often closely related to the scale of enterprises-registered capital, sales revenue and total profit. The tax treatment and preferential policies of enterprises of different scales are sometimes very different, which is very important to the tax avoidance planning of enterprises.

④ attitude towards risks.

Different styles of business leaders have different attitudes towards tax avoidance risks. Pioneering leaders are often willing to take greater risks to reduce the maximum tax, while steady leaders often hope to reduce the tax with minimum risks. Understanding the attitudes of different enterprises towards risks can help us to formulate tax avoidance plans that are more in line with the requirements of enterprises.

⑤ enterprise tax payment.

Understanding the previous and current tax payment situation of the enterprise, especially the tax declaration and tax payment, will be very helpful for making the future tax avoidance plan of the enterprise

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(2) Understand the situation of corporate representatives.

when planning tax avoidance, the basic information of the legal representative of the enterprise should be understood as follows:

① age, ② marital status, ③ children and other dependents,

④ financial revenue and expenditure, and ⑤ personal assets and their investments.

(3) Collect and prepare relevant information

Both external tax avoidance planners and internal tax avoidance planners must prepare relevant information for reference. These materials can be as follows:

① get free tax laws and regulations through the tax authorities;

② inquire about relevant policies of government agencies through the library;

③ collect and inquire about relevant materials through electronic websites;

④ subscribe to and purchase professional journals and publications issued by relevant institutions;

⑤ get necessary internal materials through cooperation with intermediaries and tax authorities.

(4) Formulation of tax avoidance plan

When formulating a tax avoidance plan, tax avoidance planners must specify the specific steps, methods, precautions and the laws, regulations and policies on which they are based, and list them on the tax avoidance plan. At the same time, they must attach the positive and negative factors that affect tax avoidance and the factors that may change in the future to the tax avoidance plan.

(5) Selection and implementation of tax avoidance plan

There may be more than one tax avoidance plan for a tax event, so after the plan is worked out, it is necessary to screen the tax avoidance planning plan and select the best one. The following factors are mainly considered in the screening:

① Choose tax avoidance plans with more thrifty taxes or greater financial benefits;

② Choose a tax avoidance plan with lower tax avoidance cost;

③ choose to implement a more convenient tax avoidance plan.

after screening out the optimal tax avoidance plan, it can be put into practice; In the process of implementation, we should pay attention to information feedback in time so that we can control and revise it.

fourth, how to avoid taxes legally and reasonably

how can taxpayers avoid taxes legally and reasonably when investing? Mainly from the following aspects:

1. Choose different industries to invest and reduce the tax burden.

The tax burden of different industries is treated differently in the tax law. Some industries do not have any preferential tax conditions, while others have a large number of preferential tax reduction and exemption policies. Therefore, investors can avoid the heavy and choose industries with light tax burden to avoid taxes when making investment decisions.

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