A catalog of the latest reasonable tax avoidance cases and analysis of operational key points

Chapter 1: Reasonable tax avoidance planning is the right of every industry

1. 1 Begin to understand reasonable tax avoidance 3

1. 2 Look at reasonable tax avoidance from different perspectives 3

1. 3 Reasonable tax avoidance has its own principles 5

1. 4 Reasonable tax avoidance is not about stealing, cheating, resisting or owing taxes 6

1. 5 Reasonable tax avoidance planning is the right of enterprises12

1. 6 What to use for reasonable tax avoidance14

Chapter 2 Analysis of reasonable tax avoidance cases and operational points in the processing and manufacturing industry

Case 1 Flexible use of the main and auxiliary separation strategy 19

Case 2 Conversion of value-added tax into business tax, saving millions of yuan in tax payment 21

Case 3 Comparison of duty-paid prices in imports 22

Case 4 Tax Planning for Boiler Plant 23

Case 5 Establishing a Transportation Company and Planning for Separate Settlements for Freight 25

Case 6 Loan Investment to Reduce Corporate Tax Burden 26

Case 7 Use leasing fees to transfer corporate profits 27

Case 8 Use tax rate differences to successfully transfer corporate profits 28

Case 9 Fixed asset overhaul or improvement 30

Case 10 Improvement turns into overhaul, the financial effect changes greatly32

Case 11 It is not cost-effective to directly accrue output tax for extra-price expenses34

Case 12 Different depreciation Income tax paid under this method 35

Case 13 Different cost accounting methods, different tax burdens 41

Case 14 Different material pricing methods, different effects 44

Case 15 Which method of handling bad debt losses is more tax-efficient 46

Case 16 Comparison of tax burdens under different depreciation methods 48

Case 17 Changes in depreciation period bring time Value 50

Case 18 The straight-line method averages the depreciation amount into the cost 51

Case 19 Comparison of the advantages and disadvantages of the two options 53

Case 20 Which A buyout method is better 56

Case 21 Choice of merger method for color TV production enterprises 59

Case 22 Planning of deed tax for restructured enterprises 61

Case 23 Enterprise reorganization Planning for timely deed tax 63

Case 24 Interest is transferred to wages, corporate employees pay less tax 65

Case 25 Liberation of expense deduction restrictions 66

Case 26 Expansion Expenses are listed to reduce corporate income tax 68

Case 27 Tax-saving planning for reasonable division of sales expenses 70

Case 28 Make full use of the deduction limit for advertising expenses and business promotion expenses 71

Case 29 Stamp tax planning work 73

Case 30 Making a fuss about the packaging 75

Case 31 Whether the documents are complete or not affects the tax collection and refund results 77

Case 32 Internal transformation or external establishment of a new high-tech enterprise 79

Case 33 Application of purchase tax deduction method 81

Case 34 Comparison of two methods in entrusted processing 83

Case 35 Planning for tax deadline deferral 84

Case 36 Application of entrusted sales settlement method 85

Case 37 Credit exemption for annual equipment purchases 87

Case 38 Planning to separate the scrap acquisition business 89

Case 39 Planning to establish a waste material recycling company 91

Case 40 Transfer of a multi-link production enterprise Pricing Planning 94

Case 41 Tax Planning for Sales Sequence Selection 97

Case 42 Taxpayer Identity Planning 99

Case 43 Making Full Use of National Regulations on Agricultural Products tax drum

Incentive Policies 101

Summary of the key points of tax avoidance planning in the processing and manufacturing industry 103

Chapter 3 Analysis of Reasonable Tax Avoidance Cases and Key Operational Points in the Real Estate Industry

Case 1 An Investment The contract exempted hundreds of millions of taxes107

Case 2 Tax-saving planning of converting sales into investments109

Case 3 Using equity transfer to exempt large amounts of taxes112

Case 4 Tax planning for the sale of ordinary standard residences 113

Case 5 Comparison of real estate cooperative development methods 116

Case 6 Price reduction of 30 million, an extra profit of 800,000118

Case 7: The price is RMB 10,000 higher, but the profit is RMB 6,000 less

Case 8: The higher price is not as good as the low price 122

Case 9: Establish an independent sales company, Achieve obvious economic benefits124

Case 10 The best tax-saving plan in the form of land transfer126

Case 11 Decoration expenses can also be planned129

Summary of the real estate industry Key points of tax avoidance planning 130

Chapter 4 Analysis of reasonable tax avoidance cases and operational key points in the construction and installation industry

Case 1 Whether to pay business tax or value-added tax 133

Case 2 Separate accounting can save taxes136

Case 3 Set up an independent sales company to save taxes138

Case 4 Should the income be combined into one or divided into two140

Case 5 Separate accounting of sales revenue and project payment143

Case 6 Signing one more contract, paying two to three thousand less taxes144

Case 7 Service subcontracting, saving money The tax is 20,000 yuan147

Case 8 Signing a subcontracting contract can save a lot of tax 149

Case 9 The choice of cooperative house building 151

Case 10 Change The buyer of raw materials can achieve the purpose of tax saving 153

Case 11 Contracting labor and materials, saving tax 30,154

Case 12 Domestic labor services provided overseas can save tax 155

Case 13 Abolition of subsidiaries, digesting nearly one million 156

Case 14 Duplicate taxation easily avoided 158

Summary of the key points of tax avoidance planning in the construction and installation industry 160

Chapter 5 Analysis of Reasonable Tax Avoidance Cases and Key Operational Points in the Tobacco and Alcoholic Beverage Industry

Case 1: Transfer Pricing Planning for Winery Affiliated Enterprises163

Case 2: Planning for Concurrently Operating Liquor with Different Tax Rates165

Case 3 Planning for average annual salary sharing167

Case 4 Planning for converting debt to property rights168

Case 5 Whether merger is beneficial171

Case 6 Liquor raw materials are not suitable for entrusted processing 172

Case 7 Planning to change entrusted processing to self-production 175

Case 8 Tax planning at critical point 177

Case 9 Planning for the transfer of plan indicators 180

Case 10 Transfer pricing reduced the tax burden of more than 200,000 yuan for the tobacco factory 182

Case 11 Balanced income sharing and low tax rate 183

Case 12 Planning for purchasing raw materials 185

Case 13 It is more appropriate for the tobacco factory to entrust processing and then sell directly to external parties 188

Summary of the key points of tax avoidance planning in the wine industry 190

Chapter 6 Analysis of Reasonable Tax Avoidance Cases and Key Operational Points in the Shopping Mall Retail Industry

Case 1 Planning for the Establishment of a Professional Service Company 193

Case 2 Tax Saving Effects Generated by Discount Sales 195

Case 3 Discount sales have certain room for tax saving197

Case 4 Choice of three promotion methods199

Case 5 Different sales strategies, tax burden also Different 202

Case 6 Gifts cannot increase tax burden20

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Case 7 Handling conference expenses 206

Case 8 How to position peripheral institutions 208

Case 9 Combining resources and enjoying discounts 210

Summary of the key points of tax avoidance planning in the shopping mall retail industry 211

Chapter 7 Reasonable tax avoidance cases and operations in the finance, insurance and leasing industries

Key points analysis

Case 1 Reducing bank interest income can save business tax215

Case 2 Narrow the interest gap and achieve tax savings216

Case 3 Reduce fee income and achieve tax savings217

Case 4 Reduce insurance turnover and reduce business tax payable 218

Case 5 Bank’s choice in financial leasing business 219

Case 6 Planning of on-lending business 222

Case 7 Narrowing the interest gap to achieve tax savings 224

Case 8 Planning for securities trading business 225

Case 9 Should enterprises buy insurance 227

Case 10: Financial institution loans can save taxes 229 compared to equity financing Tax Saving Effect 233

Case 13 Planning of Financial Leasing Business 235

Case 14 Comparison of Financial Leasing and Operating Leasing 238

Case 15 Utilization of Related Enterprises Planning for borrowings 241

Case 16 Tax avoidance methods between subsidiaries 244

Case 17 Planning for property rental income 245

Summary of financial insurance and leasing Key points of industrial tax avoidance planning 246

Chapter 8 Analysis of reasonable tax avoidance cases and operational key points of foreign-funded enterprises

Case 1 How to avoid the risk of accounts receivable of 900 million yuan 249

Case 2: Changed a few words in the plan, and the tax burden dropped a lot 251

Case 3: The depreciation period affects the tax saving effect 253

Case 4: Write a few more words in the contract Words, underpaid taxes of 7 million 255

Case 5 Reasonable application of loss compensation policy 258

Case 6 Planning for reinvestment of profits 260

Case 7 The choice of foreign investors to reinvest in new projects 262

Case 8 Tax planning for foreign reinvestment 264

Case 9 It is more advantageous to reinvest profits after the tax exemption period expires 266

Case 10: Planning to distribute profits first to cover losses and then pay taxes 268

Case 11: Planning to take advantage of preferential tax policies for export companies 271

Case 12: Distribute dividends first and then transfer Equity, both parties benefit 273

Summary of the key points of tax avoidance planning for foreign-funded enterprises 276

Chapter 9 Analysis of reasonable tax avoidance cases and operational key points of foreign trade enterprises

Case 1 The tax exemption and credit avoids the occupation of production funds279

Case 2 Parts and components were declared separately, and more than 80,000 less taxes were paid283

Case 3 Flexible use of unit consumption measurement units , successfully avoided tax 1350000 285

Case 4 Combined with own actual situation, choose export method 286

Case 5 Change the export method, get more tax subsidies 288

Case 6 Correct Choosing an export method 290

Case 7 Selection of a manufacturing enterprise with import and export rights 292

Case 8 Reasonable selection of the order declaration method 295

Case 9 Incoming materials Comparison between processing and processing with supplied materials. Selection 297

Case 10 Preferential policies applicable to foreign-invested product export enterprises 300

Case 11 Tax preferences for reinvestment in product export enterprises 302< /p

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Case 12 Same export income, different results 304

Summary of tax avoidance planning points for foreign trade enterprises 306

Chapter 10 Reasonable tax avoidance cases and operational points for high-tech enterprises Analysis

Case 1: One company accounting or separate company accounting309

Case 2: Separate accounting may not be cost-effective311

Case 3: Treat different sales items separately312

Case 4 How to choose the income tax preferential period 314

Case 5 Change the dividend distribution ratio and transfer investment income 316

Case 6 Selection of financing plan 318

Case 7: Reduce sales revenue and increase transfer revenue to save taxes 320

Case 8: The sales price is low, but the actual income may not be low 322

Case 9: Transfer of new assets from colleges and universities Taxation Situation in Technology 323

Summary of the key points of tax avoidance planning for high-tech enterprises 324

Chapter 11 Analysis of Reasonable Tax Avoidance Cases and Key Operational Points of Enterprise Groups

Case 1 Plan material procurement to save both taxes and interest327

Case 2 Comparison of two methods of transferring property rights and selling real estate329

Case 3 Different tax refund methods and different tax refunds Results 331

Case 4 Three ways of operating an office 334

Case 5 Properly setting up branches can save taxes 336

Case 6 Three reorganization plans Comparison 338

Case 7 Financing options between related enterprises 340

Case 8 Leasing to achieve tax planning 343

Case 9 Change internal pricing to reduce overall Tax burden 345

Case 10 Allocating expenses to subsidiaries 346

Case 11 Comparison of the overall taxation of the head office and the parent company and the parent company 348

Case 12 There are differences in tax rates Tax avoidance planning of affiliated enterprises 350

Case 13 Comparison of tax burden before and after price transfer 352

Case 14 Choosing the appropriate investment method 354

Case 15 Credit ratio Invest more than 100,000 to avoid tax 355

Case 16 Pay attention to the time value of money 357

Case 17 Subsidiaries and branches have their own pros and cons 359

Case 18 Planning for independent installation department 361

Case 19 Real estate investment, tax saving of about 60%363

Summary of the key points of tax avoidance planning of enterprise groups 366

Twelve Chapter Reasonable tax avoidance cases and operations in the culture, sports and entertainment industry

Key points analysis

Case 1 Signing a labor remuneration contract can save 369 taxes

Case 2 Colleges and universities Tax planning for transferring new technologies 372

Case 3 Bonuses are distributed separately, teachers get benefits 373

Case 4 Collect payments in installments, reduce tax burden 374

Case 5 How many people receive one remuneration, and the income taxes paid are much lower375

Case 6 VAT is collected first and then refunded in the publishing process376

Case 7 VAT is collected first and then refunded in the sales process of Xinhua Bookstore at the grassroots level Return 378

Case 8 The application of the VAT exemption policy for old books 379

Case 9 Choose the appropriate input deduction method 381

Case 10 Establish a branch Planning for cost sharing 383

Case 11 The best choice for investment between different regions 385

Case 12 Tax avoidance options for shooting galleries 387

Case 13 Cabaret Planning for setting up a canteen 388

Case 14 Deduction of singing and dancing troupe performance expenses 389

Summary of the key points of tax avoidance planning in the cultural, sports and entertainment industry 390

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Chapter 13 Reasonable tax avoidance cases and operations in the catering and tourism service industry

Key points analysis

Case 1 Taxation options for concurrent businesses: separate accounting is the most cost-effective393

Case 2: One company accounting or separate company accounting

395

Case 3 Planning of a restaurant operating in the entertainment industry 397

Case 4 Separate Benefits brought by accounting 398

Case 5 How to choose the most suitable preferential year 400

Case 6 Break down the turnover and pay 200,000 less 402

Case 7 Comprehensive service enterprise planning case 403

Case 8 Enterprise hiring employee planning 405

Case 9 Annual award changed to monthly award, saving a lot of tax 408

Case 10 One declaration turned into multiple declarations, saving more than 4,000 in taxes409

Case 11 Paying less tax in installments410

Case 12 Travel agency’s planning of group tours411

Case 13 Determination of the turnover of the advertising agency industry 412

Summary of the key points of tax avoidance planning in the catering and tourism service industry 413

Chapter 14 Reasonable tax avoidance cases in the cosmetics and jewelry industry and Analysis of operating points

Case 1 Sales of complete sets of consumer goods should be cautious 417

Case 2 Planning for sales first and packaging later 419

Case 3 Commissioned processing and self-processing Select 421

Case 4 Entrusted processing can reduce the tax base 423

Case 5 Transfer pricing of affiliated enterprises 425

Case 6 If affiliated enterprises finance each other, interest deduction is available Skills 427

Case 7 Withholding consumption tax can be deducted 429

Case 8 Tax avoidance planning for jewelry shrinkage 430

Case 9 Use intersections and blank points to avoid Opening a high tax rate 431

Case 10 Karate 432 using the "Certificate"

Summary of the key points of tax avoidance planning in the cosmetics and jewelry industry 434

Chapter 15 Transportation Analysis of reasonable business tax avoidance cases and operational key points

Case 1 Whether to establish a transportation company437

Case 2 Planning to divest freight costs439

Case 3 Giving up preferential policies , you can also pay less tax 441

Case 4 The method of tax avoidance by using combined transportation 443

Case 5 The application of allowed deduction items 445

Case 6 Transportation and sales related Separate planning 447

Case 7 Specify the expenses in detail and apply different tax rates 449

Case 8 Should the moving business be taxed as a service industry 450

Summary of transportation Key points of tax avoidance planning in the transportation industry 451

Chapter 16 Analysis of reasonable tax avoidance cases and operational key points in the postal and telecommunications industry

Case 1 Tax planning in the marketing planning process 455

Case 2 Using joint operations for tax avoidance planning456

Case 3 Choosing different identities to achieve tax savings458

Case 4 Whether 168 consultation belongs to the service industry461

Summary of the key points of tax avoidance planning in the postal and telecommunications industry 463

Chapter 17 Analysis of Reasonable Agricultural Tax Avoidance Cases and Key Operational Points

Case 1 Concurrently engaged in tax exemption. Tax reduction projects should be accounted for separately 467

Case 2 Planning for an enterprise that also engages in agricultural tax-free projects 469

Case 3 Changing the unified business model and enjoying preferential policies 471

Case 4 Changing the processing method will benefit both farmers and enterprises473

Case 5 Tax avoidance planning of enterprises using agricultural products as raw materials475

Summary of the key points of agricultural tax avoidance planning477

Appendix <

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Article 1: Pay attention to the cost principle in tax planning 478

Article 2: People who are thoughtful in tax planning 480