Now, the methods that accountants usually make false accounts are summarized as follows, for your reference only:
1, cost and expense exchange
Operation method: change the accounting treatment of expenses belonging to cost items into expenses, so as to achieve the purpose of pre-tax deduction in the current period, or cost the expenses belonging to expense items, so as to control the proportion of pre-tax deduction and exaggerate the current profits.
Reason: Because the cost consists of direct labor, direct materials and manufacturing expenses, it is easy to be confused with sales expenses and management expenses. In addition, the freight and manual handling fees included in direct materials are also easy to be combined with management expenses.
2. Capital cost (production cost).
Operation method: Turn accounting treatment belonging to expense items into assets, and deduct deferred depreciation before tax. Or directly recognize the expenses belonging to the asset account as expenses and deduct them before tax in the current period.
Reason: Part of the asset value itself contains expenses, so other expenses can be incorporated into the asset value, and vice versa. In addition, self-confirmation boundaries such as asset repair and borrowing costs are more likely to be artificially fictitious and manipulated.
3. Conversion of expense names
Operation method: the pre-tax deduction of a limited proportion of excess expenses is converted into loose or unlimited other expenses, so as to achieve the purpose of fully deducting or reducing relevant taxes and fees before tax.
Reason: The expense confirmation is based on the invoice, which is easy to make up.
4. Expense withholding/deferral/selective allocation
Operation method: In order to control the current pre-tax profit, the expenses are accrued and deferred for tax payment. Or for other purposes (such as equity transfer price and current performance), exaggerate the current profits and choose deferred confirmation. In addition, the cost will be allocated selectively, such as adjusting the proportion of each expense item and controlling the taxes and fees caused by this item (such as adjusting the land value-added tax).
Reason: Same as point 3.
5. Conversion of cost names
Operation method: change the items that can carry forward costs in the current period into other items that cannot carry forward costs, and vice versa.
6. Prepaid cost &; Deferred confirmation/selective allocation
Operation method: carry forward more costs in the current period, or carry forward less costs in the current period to make up for them in the next period, or choose the cost allocation method to achieve the above two purposes.
Reason: The provisions on cost carry-over are vague.
7. Prepaid income &; Deferred confirmation/selective allocation
Operation method: the income carried forward in this period is more or less carried forward and supplemented in the next period. Or choose the way of revenue sharing to achieve the above two purposes.
Reason: The revenue recognition regulations are vague.
8. Conversion of income names
Operation method: adjust the total income among various income items, such as changing the main income into other business income or non-business income to control the turnover tax or highlight the performance of the main business.
9. Income liabilities/expenditure assets
Operation method: suspend income as other payables or expenditure as other receivables, so as to achieve the purpose of delaying tax payment or not paying tax.
10. Increase/decrease of income, cost and expenses.
Operation method: artificially inflated or inflated income or cost or expense, or inflated income. The basis of error adjustment. In order to achieve tax extension or other purposes.
1 1, transfer pricing
Operation method: artificially trade with external parties to achieve the purpose of transfer pricing, reduce or increase prices, and use other expenses to make up for each other and enter their own small coffers, thus achieving the purpose of tax avoidance.
12, name conversion of assets and liabilities
Operation method: change the name of asset category in fixed assets and change its depreciation period; Hang accounts receivable and other receivables together, or hang accounts receivable and other payables together to avoid taxes.
13, false trading law
Operation method: the nonexistent transaction contract is recorded, which leads to the outflow of funds, increases the current expenses and achieves the purpose of reducing income tax.
14, cost direct income method
Operation method: Because the income involves turnover tax, it will be directly offset by expenses before confirming the income to control the turnover tax. Such as changing the commercial discount to a lower selling price in the subsequent period.
15, reorganization and transfer law
Operation method: transfer funds or income by means of equity transfer, asset transfer and debt restructuring to achieve the purpose of tax avoidance. For example, transfer the company's funds to achieve the purpose of bankruptcy and default.
16, corporatization of private expenses
Operation method: convert private expenses into company expenses, that is, reduce the taxable amount of private income and increase the expenses deducted before enterprise income tax. For example, the personal car fuel fee will be handled in the company, and the personal car rental fee will be handled in the company.
17, revenue/cost/expense transfer method
Operation method: sign a contract separately and transfer the income or cost or expense to other companies or individuals to achieve the purpose of differentiated tax treatment. Or make up the expenses of each company for reimbursement, compensate the small treasury, and realize your own balanced limited expenditure.
18, inflated circulation process
Operation method: Work hard in the circulation process, one more circulation process, one more income, and the scope of expense deduction with different proportion restrictions is enlarged. Or some expenses can be fictitious, for example, borrowing assets from the company for personal purchase, and the company leasing personal assets, which invisibly increases the rental expenses. Or by way of entrusted receipt and payment.
19, the use of financial instruments
Operation method: use financial instruments such as stocks, futures and foreign exchange to conduct transactions that are difficult to control future prices. When trading, the price is kept at a low level, which becomes the investment income of financial instruments after trading, avoiding part of the turnover tax.
20. Grouping operation
Operation mode: Group operation is used to achieve the purpose of unifying the operation mode of some tax payment companies approved by the state. Distribute the expenses of the companies in the group in a balanced way to achieve the purpose of overall tax payment.
2 1, other
For example, if a loan becomes a deposit of another company, it must be handled. Avoid taxes arising from interest. And so on.
After reading the method of 2 1 above, don't say I taught you to make false accounts. I have taught you to cook false accounts, but I sincerely advise you not to cook false accounts. The reason is very simple, that is, if you do it, there may be no problem for the time being, and the sooner you are spot-checked afterwards, the better.
Accountants rarely make false accounts on their own initiative, and many of them are instructed by company leaders or financial leaders. Of course, the starting point is for the company, such as tax avoidance and whitewashing statements. In fact, real accounting experts are business planning experts, not just making false accounts. So, if you meet a company leader who forces you to make false accounts, I suggest you sort out the company's business process with him and find a reasonable way to achieve the financial results he wants from the company's business operation.