1. Cost and expense mutual operation method :
Convert the accounting treatment of expenditures belonging to cost items into expenses in order to achieve the Purpose of pre-tax deduction in the current period, or costize the expenditures belonging to expense items in order to control the pre-tax deduction ratio and exaggerate the profits of the current period. Purpose.
Reason:
Because the cost consists of direct labor, direct materials, and manufacturing overhead, and direct labor, manufacturing overhead, sales expenses, management expenses, etc. are easy to mix, so this operation loopholes. In addition, freight and labor handling costs included in direct materials are also easier to integrate with administrative costs.
2. Expense capital (product) interoperability method:
Convert the accounting treatment belonging to expense items into assets, and deduct deferred tax from depreciation. Or expenses belonging to asset accounts will be directly recognized as expenses and deducted before tax in the current period.
Reason:
Some asset values themselves include expenses, so other expenses can be integrated into the asset value, and vice versa. In addition, it is easier to manually virtualize the boundaries of asset repairs, borrowing costs, etc. to confirm the boundaries themselves. In addition, the basis for the recognition of fixed assets and intangible assets is easier to virtualize.
3. How to convert expense items:
Convert some of the excess portion of pre-tax deductions that have rate restrictions into other expense items with looser restrictions or unlimited restrictions, and record them in the account. To achieve the purpose of full pre-tax deduction or reduce relevant taxes and fees.
Reason: Expense confirmation is based on invoices, which are easy to be fictitious.
4. Expense accrual/deferral/selective allocation operation method:
In order to control the current pre-tax profit, accrue expenses to postpone tax payments. Or choose to defer recognition to exaggerate current profits for other purposes (such as equity transfer price, current performance).
There is also a selective allocation of costs, such as adjusting the allocation ratio of each expense item to control the taxes and fees caused by the project (such as adjusting land value-added tax).
Reason:
Same as point 3.
5. Cost item conversion operation method:
Convert items that can be carried forward as costs in the current period into other items that cannot be carried forward as costs, or vice versa.
6. Operation method for early & delayed cost recognition/selective apportionment:
Carry forward more costs in the current period, or carry forward less costs in this period, and make up the amount in the next period. Or choose the cost allocation method to achieve the above two purposes.
Reason:
The cost carry forward regulations are vague.
7. Early & delayed revenue recognition/selective apportionment operation method:
Carry forward more or less revenue in the current period and make up for it in the next period. or select incomeThe apportionment method achieves the above two purposes.
Reason:
Revenue recognition regulations are vague.
8. How to convert income items:
Adjust the total income among various income items, such as changing the main income into other business income or non-operating income, so as to To achieve the purpose of controlling turnover tax or highlighting the performance of the main business.
9. How to convert income into liabilities/capitalize expenditures:
Temporarily list income as other accounts payable, or temporarily list expenditures as other receivables, so as to postpone tax payment or Non-taxable purposes.
10. Inflated increase/decrease in income, costs and expenses Operation method:
Artificially inflated or inflated income or costs or expenses, or inflated income. Provide the basis for error adjustment. To delay the tax period or for other purposes.
11. Transfer pricing operation method:
Carry out artificial price processing with external parties to achieve the purpose of transfer pricing, reduce or increase the price, and compensate for each other in the form of other expenses Each has a small treasury. achieve the purpose of tax avoidance.
12. How to convert assets and liabilities:
Change the asset category names in fixed assets and change their depreciation life; link accounts receivable to other receivables, Or other methods such as linking accounts received in advance to other payables are used to avoid taxes.
13. How to operate the False Transaction Law:
Enter non-existent transaction contracts into accounts, causing capital outflows, increasing expenses for the current period, and achieving the purpose of reducing income tax.
14. How to operate the expense directly offset income method:
Since income involves turnover tax, expenses are directly offset with each other before the income is recognized to achieve the purpose of controlling turnover tax. For example, the commercial discount is turned into a reduction in selling price in the subsequent period. 15. How to operate the restructuring transfer method: Use equity transfer, asset transfer, debt restructuring, etc. to transfer funds or income to achieve the purpose of tax avoidance. Such as transferring the company's funds to achieve bankruptcy and default on debts.
16. How to corporatize private expenses:
Convert private expenses into company expenses, that is, to achieve the purpose of reducing the amount of personal income tax payable on private income and increasing the corporate income tax Expense deduction purposes. For example: the company handles personal car fuel bills and personal rent bills at the company.
17. How to operate the income/cost/expense transfer method:
Separate contracts transfer income or costs or expenses to other companies or individuals to achieve the purpose of differential tax rate treatment. Or the expenses of each company can be filled and reimbursed, and the small treasury can compensate them to achieve their own balanced and limited expenses.
18. How to operate the virtual increase/decrease circulation process:
Work hard on the circulation process, add one more circulation process, one more income amount, and each has a rate-limited range of expenses that can be deducted increase. Part of the expenses can be deducted, for example, if the company borrows money from the company to buy the assets for the individual, and the company leases the personal assets, the rental cost will increase invisibly. Or use entrusted collection and payment methods, etc.Mode.
19. How to use financial instruments method:
Use financial instruments such as stocks, futures, and foreign exchange to conduct transactions where it is difficult to control future prices. By controlling the price at the time of transaction to a low level, it becomes the investment income of financial instruments after the transaction and avoids part of the turnover tax.
20. Group operation method:
Use group operation to achieve the purpose of the state-approved operation mode of some group-based unified tax companies. Balance the expenses of each company within the group to achieve the purpose of overall tax payment. If a software company is established within a group, there is no limit on salary deduction of RMB 1,600. Employees of other companies will be staffed in the company, and their salaries will be paid in the company, while the employees will work in other companies. And so on.
21. Others such as:
If the loan turns into a deposit from another company. Avoid taxes on interest.