In practice, there are different tax avoidance methods for different taxpayers. One of the basic methods is to use related party transactions and take the form of transfer pricing, that is, the related enterprises transfer products or non-products to obtain more profits at a price higher or lower than the normal market transaction price. In this transfer, the transfer price of products is based on the wishes of both parties, so as to achieve the purpose of paying less taxes. In the case that the tax burden borne by related company A and company B is inconsistent, if the tax rate borne by company B is higher than that of company A, related company B can increase company A's profit and reduce company B's profit through some form of contract, so as to minimize the tax burden they bear together and the tax burden they bear separately. In the case of inconsistent tax rates among enterprises, transfer pricing is generally adopted to shift the main profits to enterprises with low tax rates for tax avoidance. If we make full use of international tax havens, special economic zones and preferential tax policies, and transfer the operating income of companies in high tax areas to companies in low tax areas by lowering the sales price, the tax avoidance effect will be more obvious. At present, multinational companies mainly adopt this way to avoid taxes. For example, in China, many joint venture companies set up subsidiaries in Hong Kong by taking advantage of the low income tax 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, the affiliated enterprises will allocate the expenses to areas with high tax burden, effectively reducing the profits, thus narrowing 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 result in reduced book profits and 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. For example, a leather plastic products company mainly produces and sells all kinds of women's sandals. The equipment and raw materials required for the company's production are provided by Taiwan Province A Company, and all the products produced are also sold to Hongkong B Company (a subsidiary of A Company). In the first year of the company's establishment, the book sales income was 46, yuan, the sales cost was 1.22 million yuan, and the book was a net loss. Through the investigation of the company's operation and loss, it is found that the cost of a pair of women's sandals produced by the company is 23. 44 yuan; And the company converts each pair of shoes into RMB 8. The original price of 9% was sold to Hong Kong Company B (confirmed as its affiliated enterprise), resulting in the upside down of sales revenue and sales cost. In the case that the enterprise can't provide the relevant materials about its business dealings with affiliated enterprises, the tax authorities decided to adopt the method of "cost+expense+reasonable profit" to make adjustments in accordance with the provisions of the tax law. According to the company's book cost, other book expenses and the approved profit rate, after adjusting the sales revenue, it is considered that the company has made a profit in the first year and should pay income tax. Whether between enterprises or within enterprises, tax avoidance by transferring product pricing method is based on the adjustment of profit rate. That is to say, transfer pricing refers to the arrangement and combination between the transferor and the transferee when distributing the surplus value of products created internally, in order to control it in their own hands or in the hands of affiliated enterprises to the maximum extent, but considerable attention should be paid to the means, rationality and legitimacy. Other reasonable tax avoidance methods can make use of preferential tax policies to set up an enterprise structure suitable for tax avoidance while transferring pricing to avoid tax. For example, for international tax havens or low-tax zones, special economic zones or business development zones and their preferential tax policies, many enterprises avoid taxes in the following ways to reduce their tax burden. First, a fictitious permanent business organization. Many investment and business enterprises use the preferential policies of special zones or economic development zones to set up their enterprises in the special zones or economic development zones in name, 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 the enterprise in the non-special zone can enjoy the tax relief and care of the special zone or the economic development zone, and the profit income from the outside of the special zone or the business development zone can be transferred to the headquarters of the domestic enterprise to reduce the tax payment. Second, the fictitious trust property enables the trustor to act according to his will, thus separating the trustor 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, a special zone or a development zone, so as to avoid paying taxes. In addition, the purpose of tax avoidance can also be achieved by fully studying the tax 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 much as possible, thus delaying the payment of part of the income tax for one year and obtaining profit benefits. If the tax payment of 1 million yuan is delayed for one year, the tax can be avoided by about 1 thousand yuan at the rate of 1% annual interest. According to the tax law of our country, the annual loss of an enterprise can be made up 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 their profits to loss-making enterprises by purchasing loss-making enterprises, thus avoiding the obligation of paying enterprise income tax. 3. For foreign-invested enterprises that enjoy "two reductions and three exemptions", they should try their best to transfer their profits to affiliated enterprises at the initial stage, try their best to extend the profit-making year, 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 has diverted profits and avoided taxes. Different taxpayers have different ways to avoid taxes. Managers of enterprises need to study all the economic phenomena related to tax collection activities, or consult tax experts in order to find ways and means without legal troubles. Company managers should study legal knowledge, make full use of tax incentives, master various methods and participate, apply and improve them in practice. Through the adjustment of enterprise organization structure, operation mode and structure and reasonable financial arrangement, we can achieve the purpose of tax avoidance to the greatest extent and seek the greatest benefit for the enterprise within the legal scope.