1. Business split.
for some enterprises, the business may include two or more services, such as refrigerator sales enterprises. Generally, the purchase of air conditioners also includes the installation service fee of enterprises. Therefore, enterprises adopt a unified accounting method in their business, so they need to pay the overall tax burden according to the tax rate of air conditioners and installation service fees when paying taxes. Therefore, enterprises can consider business segmentation accounting when doing business.
the second is to change the supply chain.
because taxpayers in Chinese enterprises are mainly divided into general taxpayers and small-scale taxpayers, their tax systems are basically different. For example, if a general taxpayer enterprise goes to a small-scale taxpayer enterprise to buy products, it may not be able to obtain the deductible product bill, which will lead to lower enterprise costs, higher enterprise profits and higher tax burden.
third, the enterprise form structure is reasonable.
Reasonable development of subordinate companies can help enterprises reduce their tax burden. For example, the headquarters of an enterprise makes a profit of 5 million yuan in a certain place, and its subordinate companies lose 5 million yuan in a certain place. If the subordinate company of an enterprise belongs to a subsidiary company, the head office of the enterprise still needs to pay taxes, and the subordinate company of the enterprise is a branch company, and the head office can directly offset the profits.
fourth, change the business location.
at present, the preferential policies for attracting investment in major regions of China are basically different. For example, there are quite a few preferential policies in the western development zone. As far as Shenzhen is concerned, the financial industries in Shenzhen, Shenzhen Qianhai and Shenzhen Qianhai all have their own preferential policies, but the city does not have these preferential policies.
v. preferential policies.
At present, the state has some preferential policies for some construction projects, such as 3 exemptions and 3 reductions, and the environmental protection industry has different preferential policies and subsidies. High-tech enterprises not only enjoy preferential tax rates, R&D fund policy subsidies, but also some preferential subsidies in the human resources industry, so enterprises can check whether there are some industry subsidies that can be enjoyed.
VI. Transfer pricing.
refers to the prices set by affiliated enterprises in selling goods, providing services and transferring intangible assets. In transnational economic activities, it has become a common way to avoid tax by using transfer pricing between affiliated enterprises.