Tax Avoidance Points Of Income Tax For Foreign Invested Enterprises And Foreign Enterprises

(1) profit from pfer pricing.

This is a very important position in the field of tax avoidance by foreign-related enterprises.

Because foreign-related enterprises have extensive contacts with other countries and even some branches of multinational corporations, foreign enterprises have obvious advantages in pferring profits through pfer pricing, which is also an important topic of international anti tax avoidance.

(2) using the "profit year" to start a "preferential two minus three" preferential policy.

Many foreign-related enterprises often use it in conjunction with pfer pricing, resulting in perennial losses, so they enjoy tax relief all the year round.

Even if it has already started to make profits or will pay the normal tax, it will go to a false bankruptcy. Then, it will change its face for some time to change the signboard, reestablish a new enterprise, and start to enjoy all the concessions of the new enterprise.

(3) the use of "reinvestment" to avoid tax.

The profits from foreign-related enterprises will continue to be used for investment so as to enjoy preferential tax rebates.

(4) the use of "special industries" preferential tax avoidance.

Foreign-related enterprises do everything possible to rely on special industries to achieve tax avoidance purposes.

(5) the use of "reverse tax avoidance".

(6) the use of "high labor tax avoidance".

The purchase of labor from parent companies or related institutions is priced at a high price, so that the purpose of tax avoidance is achieved.

(7) the use of "equipment tax avoidance".

The purpose of tax avoidance is to increase the value of investment in fixed assets, so as to achieve more depreciation and reduce profits.

(8) the use of "high information tax avoidance".

The information provided by the affiliated institutions should be paid high, and the profits can be reduced through expenses.

(9) the use of "high patent tax avoidance".

Excessive royalties, royalties and royalties should be paid to the patented technology obtained from affiliates.

(10) the use of "guarantee" to avoid tax.

Using related institutions to make unnecessary "guarantees" and pfer profits in the form of guarantee fees.