The latest catalogue of reasonable tax avoidance cases and analysis of operation points

Chapter 1 Reasonable tax avoidance planning is the right of all industries.

1. 1 Start to know how to avoid taxes reasonably 3

1.2 Reasonable tax avoidance from different angles 3

1.3 Reasonable tax avoidance has its own principles 5

1.4 Reasonable tax avoidance is not stealing, cheating, resisting or owing taxes.

1.5 Reasonable tax avoidance planning is the right of enterprises 12

1.6 What can be used for reasonable tax avoidance 14

Chapter II Analysis of Reasonable Tax Avoidance Cases and Operation Points in Processing and Manufacturing Industry

Case 1 flexible use of the separation strategy of main and auxiliary 19.

Case 2: VAT is converted into business tax, and the tax amount is less than one million yuan (2 1).

Case 3 Comparison of Duty Paid Prices of Imported Goods 22

Case 4 Tax Planning of Boiler Factory 23

Case 5 Set up a transportation company and plan to settle the freight separately.

Case 6 Loan investment to reduce corporate tax burden 26

Case 7: Using the lease fee to transfer enterprise profits 27

Case 8 uses the tax rate difference to successfully transfer the profits of enterprises.

Case 9 Overhaul or Improvement of Fixed Assets 30

Case 10: Improvement of overhaul, financial effect greatly changed 32.

Case 1 1 It is not cost-effective to directly accrue the output tax for out-of-price expenses.

Case 12 Income tax payment under different depreciation methods 35

Case 13 Different cost accounting methods and different tax burdens 4 1

Case 14 Different material pricing methods have different effects.

Case 15 which way to deal with bad debt loss is more tax-saving?

Case 16 comparison of tax burden under different depreciation methods 48

Case 17 The change of depreciation period brings time value of 50.

Case 18 straight-line method amortizes the depreciation amount into the average cost of 5 1.

Case 19 Comparison of Advantages and Disadvantages of Two Schemes 53

Case 20 Which buyout method is better 56

Case 2 1 Selection of merger mode of color TV production enterprises 59

Case 22 Deed Tax Planning of Restructured Enterprises 6 1

Case 23 deed tax planning in enterprise restructuring 63

Case 24 Interest is transferred to wages, and employees pay less taxes. 65

Case 25 Cancellation of the limitation of expense deduction 66

Case 26 Expanding expenses and reducing enterprise income tax 68

Case 27 Tax-saving Planning for Reasonable Division of Sales Expenses 70

Case 28 Make full use of the deduction limit of advertising fee and business promotion fee of 7 1.

Case 29 Planning of Stamp Duty 73

Case 30 Making a fuss about packaging 75

Case 3 1 Whether the certificate is complete or not affects the result of tax refund 77

Case 32: Internal transformation or opening to the outside world of new high-tech enterprises 79

Case 33 applies the purchase tax deduction method 8 1

Case 34 Comparison of Two Ways in Entrustment Processing 83

Case 35 Planning of Deferred Tax Period 84

Case 36 Application of Entrusted Settlement Method 85

Case 37: Equipment Purchase Credit by Year 87

Case 38 Plan to Separate Waste Purchase Business 89

Case 39 Establishment of a Waste Material Recycling Company 9 1

Case 40 Transfer pricing planning of multi-link production enterprises 94

Case 4 1 Sales Order Selection Tax Planning 97

Case 42 taxpayer identity planning 99

Case 43: Make Full Use of the National Preferential Tax Policies for Agricultural Products 10 1

Summarize the main points of tax avoidance planning in processing and manufacturing industry 103

The third chapter analyzes the cases and operation points of reasonable tax avoidance in real estate industry.

Case 1 An investment contract is exempted from hundreds of millions of taxes 107.

Case 2 Tax-saving Planning of Selling to Investment 109

Case 3 adopts equity transfer and is exempt from large tax 1 12.

Case 4 Tax Planning for Selling Ordinary Standard Rooms 1 13

Case 5 Comparison of real estate cooperative development modes 1 16

Case 6 reduced the price by 30 million yuan and earned 800,000 yuan more 1 18.

Case 7: The price is 10,000 yuan higher and the profit is 6 120 less.

Case 8: High price is not as good as low price 122.

In case 9, an independent sales company was established, which achieved obvious economic benefits.

Case 10 Table of Best Tax Saving Schemes for Land Transfer 126

Case 1 1 Decoration fee can also be planned as 129.

Key points of tax avoidance planning of Xiaojie real estate industry 130

Chapter IV Analysis of Reasonable Tax Avoidance Cases and Operation Points in Construction and Installation Industry

Case 1 business tax or value-added tax 133

Case 2: Separate accounting can save tax 136.

Case 3 Setting up an Independent Sales Company to Save Tax 138

Case 4 Will the income be combined into one or split into two 140?

Case 5: Separation of sales revenue and project payment 143.

Case 6 Signing one more contract and paying two or three thousand less taxes 144.

Case 7: Service subcontracting, tax saving of 26,000 +047.

Case 8 Signing a subcontract can save a lot of taxes.

Case 9 Cooperative Housing Choice 15 1

Case 10 Changing the buyer of raw materials to save taxes 153

Case 1 1 contracting labor and materials, tax saving 3 154.

Case 12 domestic labor services provided from abroad can save taxes 155.

Case 13 cancelled its subsidiary and digested nearly one million 156.

Case 14 Double taxation can be easily avoided 158

Summarize the main points of tax avoidance planning in construction and installation industry 160

The fifth chapter is the analysis of reasonable tax avoidance cases and operation points in the tobacco and alcohol industry.

Case 1 transfer pricing planning of related enterprises in wineries 163

Case 2: liquor with different tax rates is planned 165

Case 3 Average Wage Distribution Plan 167

Case 4 Debt-to-property Right Transfer Scheme 168

Case 5 Is the merger beneficial 17 1

Case 6 Liquor raw materials should not be commissioned for processing 172.

Case 7: Planning of Transferring Commissioned Processing to Self-production 175

Case 8 Critical Point Tax Planning 177

Case 9 Plan Indicator Transfer Plan 180

Case 10 transfer pricing reduces the tax burden of tobacco factories by more than 200,000 yuan 182.

Case 1 1, income balance, low tax rate 183.

Case 12 Raw Material Procurement Plan 185

Case 13 It is more appropriate for the tobacco factory to sell directly after processing.

Key points of tax avoidance planning in small wine industry 190

Chapter VI Analysis of Reasonable Tax Avoidance Cases and Operation Points in Shopping Mall Retail Industry

Case 1 Planning to Establish a Professional Service Company 193

Case 2 Tax Saving Effect of Discounted Sales 195

Case 3 There is a certain tax saving space for discounted sales 197

Case 4 Selection of three promotion methods 199

Case 5 Different sales strategies lead to different tax burdens.

Case 6 Donation cannot increase tax burden 204

Case 7 Handling of conference expenses 206

Case 8 How to locate the peripheral organization 208

Case 9 combines resources and enjoys 2 10 discount.

Main points of tax avoidance planning for retail industry in street shopping malls 2 1 1

Chapter VII Cases and Operation of Reasonable Tax Avoidance in Finance, Insurance and Leasing Industry

point analysis

Case 1 reducing bank interest income can save business tax 2 15.

Case 2 Narrowing the Interest Gap to Achieve Tax Saving 2 16

Case 3: Reducing fee income to realize tax saving 2 17

Case 4: Reduce the insurance turnover and reduce the business tax payable by 2 18.

Case 5 Bank Selection for Financial Leasing Business 2 19

Case 6 loan business planning 222

Case 7 Narrowing the Interest Gap to Achieve Tax Saving 224

Case 8 Securities Trading Business Planning 225

Case 9 Should Enterprises Buy Insurance 227

Case 10 financial institution loans can save tax more than equity financing case 229

Case 1 1 Changing the contract signing method can save tax 23 1

Case 12 Tax Saving Effect of Lease 233

Case 13 financial leasing business planning 235

Case 14 comparison between financial leasing and operating leasing 238

Case 15 Loan Plan for Associated Enterprises 24 1

Case 16 tax avoidance methods between subsidiaries 244

Case 17 real estate rental income planning 245

Planning Points of Microfinance Insurance and Lease Tax Avoidance 246

Chapter VIII Analysis of Reasonable Tax Avoidance Cases and Operation Points of Foreign-funded Enterprises

Case1.900 million how to avoid the risk of accounts receivable 249

In the second case, the plan has changed a few words, and the tax burden has been reduced by 25 1.

Case 3 Depreciation years affect tax saving effect 253

Case 4: Write more words on the contract and pay less tax.

Case 5 Reasonable application of loss compensation policy 258

Case 6: reinvestment plan for profit distribution 260

Case 7: Foreign investors' choice of reinvesting in new projects 262

Case 8 Tax Planning for Foreign Reinvestment 264

Case 9 Profit reinvestment is superior after the expiration of tax reduction and exemption.

Case 10 profit-sharing plan, loss first and then tax 268

Case 1 1 preferential tax policy planning for export enterprises 27 1

Case 12 Divide dividends first and then convert equity, and both parties benefit 273.

Key points of tax avoidance planning for small foreign-funded enterprises on page 276

Chapter IX Analysis of Reasonable Tax Avoidance Cases and Operation Points of Foreign Trade Enterprises

Case 1 tax exemption avoids the pressure of production funds 279

In case 2, spare parts were declared separately, and more than 80,000 taxes were underpaid.

Case 3: Flexible use of unit consumption measurement unit and successful tax avoidance 1350000 285.

Case 4 chooses export mode 286 according to its own reality.

Case 5: Change the export mode and get more tax subsidies.

Case 6 Correct Selection of Export Mode 290

Case 7: Selecting a production enterprise with the right to operate import and export 292

Case 8 Reasonable choice of declaration method 295

Case 9 Comparison between processing with supplied materials and processing with supplied materials. Select 297

Case 10 preferential policies for foreign-invested export enterprises are applicable to 300.

Case 1 1 Tax incentives for reinvestment of export enterprises 302

Case 12 Same export income, different results 304

Key points of tax avoidance planning for small foreign trade enterprises 306 pages

Chapter X Analysis of Reasonable Tax Avoidance Cases and Operation Points of High-tech Enterprises

Case 1 Corporate Accounting or Independent Corporate Accounting 309

Case 2: It may not be cost-effective to calculate separately 3 1 1.

Case 3 deals with different sales items 3 12 respectively.

Case 4 How to choose the preferential period of income tax 3 14

In case 5, the dividend ratio was changed and the investment income was 365,438+06.

Case 6 Financing Scheme Option 3 18

Case 7 Reducing sales income and increasing transfer income can save tax.

Case 8 If the selling price is lower, the actual income may not be lower.

Case 9 taxes paid by colleges and universities when transferring new technologies 323

Key points of tax avoidance planning for small high-tech enterprises on page 324

The third chapter is the analysis of reasonable tax avoidance cases and operation points of XI enterprise group.

Case 1 Plan material procurement, save taxes and interest.

Case 2 Comparison of two ways of transferring property rights and selling real estate 329

Case 3 Different tax refund methods and different tax refund results 33 1

Case 4: Three Operation Modes of 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

Case 8 Lease Tax Planning 343

Case 9 Changing Internal Pricing to Reduce Overall Tax Burden 345

Case 10 allocating expenses to subsidiaries 346

Case 1 1 Comparison of overall tax revenue between head office and parent company 348

Case 12 tax avoidance planning of affiliated enterprises with different tax rates 350

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

Case 14 choose the right investment method 354

Case 15 credit tax avoidance is more than investment of 65438+355 million.

Case 16 Pay attention to the time value of money 357

Case 17 subsidiaries and branches have their own advantages and disadvantages.

Case 18 Independent Installation Department Planning 36 1

Case 19 real estate stocks, saving about 60% 363 tax.

Key points of tax avoidance planning for small enterprise groups 366

Chapter XII Cases and Operation of Reasonable Tax Avoidance in Culture, Sports and Entertainment Industry

point analysis

Case 1 Signing labor remuneration contract can save tax 369

Case 2 Tax Planning of New Technology Transfer in Colleges and Universities 372

Case 3 adds points to development, and teachers get benefits.

Case 4 Installment Payment, Reducing Tax Burden 374

How many people get the manuscript fee and pay much less tax?

Case 6 Value-added tax announcement link receives first and then returns to 376

Case 7 VAT in the sales link of Xinhua Bookstore at the grass-roots level is collected first and then returned to 378.

Case 8 Application of VAT exemption policy for antique books 379

Case 9 Select the appropriate input deduction method 38 1.

Case 10 Setting up Branch and Cost Sharing Plan 383

Case 1 1 the best choice for investment between different regions 385

Case 12 tax avoidance shooting range 387

Case 13 Canteen Planning of Song and Dance Hall 388

Case 14 Song and Dance Troupe Performance Fee Deduction 389

Key points of tax avoidance planning for culture, sports and entertainment industry 390

Chapter XIII Cases and Operation of Reasonable Tax Avoidance in Catering and Tourism Service Industry

point analysis

Case 1 part-time tax payment choice: the most economical accounting alone 393

Case 2: Is it a company accountant or another company accountant?

395

Case 3: Restaurant Planning for Entertainment Industry 397

Case 4 Benefits of Independent Accounting 398

Case 5 How to Choose the Best Preferential Year 400

Case 6 decomposes the turnover and underpays 200,402 yuan.

Case 7 Comprehensive Service Enterprise Planning Case 403

Case 8: Planning of Enterprise Employees 405

The 9-year prize in this case was changed to a monthly prize, which saved a lot of taxes.

Case 10: A declaration was changed several times, saving more than 4,000 yuan in taxes.

Case 1 1 Paying taxes in installments 4 10

Case 12 Travel Agency Team Travel Planning 4 1 1

Case 13 determination of the turnover of advertising agency industry 4 12

Summarize the main points of tax avoidance planning for catering and tourism service industry 4 13

Chapter XIV Analysis of Reasonable Tax Avoidance Cases and Operation Points in Cosmetic and Jewelry Industry

Case 1 Caution in sales of complete sets of consumer goods 4 17

Case 2 Planning of selling first and then packaging 4 19

Case 3: Selection of entrusted processing and self-processing 42 1

Case 4 Entrusted processing can reduce the tax base 423

Case 5 Transfer pricing of affiliated enterprises 425

Case 6 Related enterprises are financing each other, and interest deduction is skillful.

Case 7 withholding consumption tax can be deducted.

Case 8 Jewelry Shrinking Tax Avoidance Planning 430

Case 9 uses intersection and blank points to avoid the high tax rate of 43 1.

Case 10 Karate 432 Use Certificate

Key points of tax avoidance planning in cosmetics and jewelry industry 434

Chapter 15 Case Analysis and Operation Points of Reasonable Tax Avoidance in Transportation Industry

Case 1 Is the transportation company 437 established?

Case 2 Stripping Freight Plan 439

Case 3: Abandoning preferential policies can also reduce taxes by 44 1.

Case 4 Combined Transport Tax Avoidance Method 443

Case 5 Application of Deductible Item 445

Case 6 Planning for Separation of Transportation and Sales 447

Case 7 specifies the expenses in detail and applies different tax rates.

Case 8 Should the moving business be taxed according to the service industry 450?

Summarize the main points of tax avoidance planning in transportation industry 45 1

Chapter XVI Analysis of Reasonable Tax Avoidance Cases and Operation Points in Post and Telecommunications Industry

Case 1 Tax Planning in Marketing Planning Process 455

Case 2 Using Joint Operation for Tax Avoidance Planning 456

Case 3 Choose different identities to achieve the purpose of tax saving 458

Case 4 168 does consultation belong to service industry 46 1?

Key points of tax avoidance planning in small street post and telecommunications industry 463

Chapter 17 Case Analysis and Operation Points of Reasonable Agricultural Tax Avoidance

Case 1 tax exemption for concurrent operation. Tax reduction items should be accounted for separately.

Case 2 Business Planning of Agricultural Tax Exemption Project 469

Case 3 changed the unified business model and enjoyed the preferential policy of 47 1.

Case 4: Farmers and enterprises benefit from changing processing methods.

Case 5 Tax avoidance planning for enterprises with agricultural products as raw materials 475

Summarize the main points of agricultural tax avoidance planning 477

appendix

Article 1 The principle of cost should be emphasized in tax planning.

The second article to do tax planning 480