In the case that the tax burden borne by affiliated company A and affiliated company B is inconsistent, if the tax rate borne by affiliated company B is higher than that of affiliated company A, affiliated company B can increase the profit of affiliated company A and reduce the profit of affiliated company B through some form of contract, so as to minimize the tax burden shared by both companies and their respective taxes. In the case of inconsistent tax rates among enterprises, transfer pricing is generally adopted to transfer the main profits to enterprises with low tax rates in order to achieve the purpose of tax avoidance.
If we make full use of international tax havens, special economic zones and preferential tax policies, the tax avoidance effect will be more obvious by lowering the sales price and transferring the operating income of companies in high-tax areas to companies in low-tax areas. At present, multinational companies mainly use this way to avoid taxes. For example, in China, many joint ventures take advantage of the low income tax in Hong Kong to set up subsidiaries in Hong Kong, and then sell the goods to the subsidiaries in Hong Kong at a lower price, so as to achieve the purpose of tax avoidance.
Through the transfer pricing method, firstly, affiliated enterprises will allocate the expenses to areas with higher tax burden, which effectively reduces the profits, thus reducing the tax basis of income tax. The second is to transfer profits to tax havens with lighter tax burden through affiliated enterprises. As an independent accounting enterprise, "buying raw materials, equipment, talents and technology at a high price" and "selling products at a low price" will lead to reduced book profits or even losses, thus effectively saving income tax. In this way, we should pay attention to the fact that the transfer method must be reasonable and legal, otherwise it will not achieve the purpose of tax avoidance, but may form tax evasion.
2. Other reasonable tax avoidance methods
At the same time of tax avoidance by transfer pricing, we can use preferential tax policies to establish an enterprise structure suitable for tax avoidance. For example, for international tax havens or low-tax areas, special economic zones or commercial development zones and their preferential tax policies, many enterprises avoid taxes in the following ways to reduce their tax burden.
First, it is a fictitious permanent operation organization.
Many investment enterprises use the preferential policies of special zones or economic development zones to nominally locate their enterprises in special zones or economic development zones, but their actual business activities are not or mainly carried out in the zones. In this way, the business income or business income obtained by enterprises in non-special zones can enjoy tax relief and care in special zones or economic development zones, and the profit income obtained from outside special zones or business development zones can be transferred to the headquarters of domestic enterprises to reduce tax payment.
Second, fictitious trust property enables the client to act according to his own will, thus separating the client from the trust property, but the business place of the trust property is under the name of an enterprise in an international low-tax zone, special zone or development zone to avoid paying taxes.
In addition, the purpose of tax avoidance can also be achieved by fully studying tax laws and regulations and making reasonable arrangements for the operation mode and finance of enterprises. For example:
1). When a large transaction is at the intersection of two tax years (that is, the end of the year and the beginning of the year), according to the accounting principle of accrual basis, the transaction date can be appropriately postponed to make it happen in the next year as far as possible, thus delaying the payment of part of the income tax for one year and obtaining profits. If the tax payment of 654.38+00,000 yuan is delayed for one year, the tax can be avoided at an annual interest rate of 654.38+00%, about 654.38+00,000 yuan.
2) According to China's tax law, the annual loss of an enterprise can be covered by the income tax of the next year. If the income in the next year is insufficient to make up for it, it can be made up year by year, but the longest period shall not exceed 5 years. Some enterprises can transfer profits to loss-making enterprises by acquiring loss-making enterprises, thus avoiding the obligation of paying enterprise income tax.
3) For foreign-invested enterprises enjoying "two reductions and three exemptions", they should try their best to transfer profits to affiliated enterprises in the initial stage, extend the profit-making year as much as possible, and make up for losses from the sixth or seventh year. In the last five years of the company's operation, the profits will be transferred to the enterprise, so as to achieve maximum tax avoidance. You can also buy this type of enterprise, which diverts profits and avoids taxes.
Different taxpayers have different ways to avoid taxes. Managers of enterprises need to study all economic phenomena related to tax collection activities or consult tax experts in order to find ways and means without legal troubles. Company managers should learn legal knowledge, make full use of preferential tax policies, master various methods and participate, apply and improve them in practice. Through the adjustment of enterprise organizational structure, operation mode and structure and reasonable financial arrangement, the purpose of tax avoidance can be achieved to the maximum extent, and the maximum benefits can be sought for the enterprise within the legal scope.