The price transfer method refers to the sales activities carried out by two or more economic entities with economic interests at internal prices in order to obtain more profits and economic benefits. In order to maximize the company's interests, it is necessary to plan the price reasonably.

Financing is an effective way for enterprises to avoid tax reasonably, which specifically means that enterprises raise funds through commercial credit, bank loans and other means to minimize the tax burden. Enterprises can proceed from their own reality, choose different sales settlement methods, and try to postpone the time of revenue recognition. Because of the time value of money, often delaying tax payment can bring certain tax-saving effect to enterprises.