资源描述:
《财务上60种合理避税的方法(60 methods of reasonable tax avoidance in finance)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、财务上60种合理避税的方法(60methodsofreasonabletaxavoidanceinFinance)60methodsofreasonabletaxavoidanceinFinanceIndailytaxtreatment,taxpayersavarietyoftechniquestouseinaccountingtreatment,reducetaxes;avoidstatetaxevasion..Withthedifferentmanagementmethodsandsettlementmethods,
2、theaccountingtreatmentmethodsaredifferent,andallkindsofmeansandhandsarefoundintheworkpracticeLawrecordedinthisarticleforthebroadmassesofworkersreference.A,salesincome(outputtax)(1)toissuegoodsontime,notaccordingtotheprincipleofaccrualbasis,torecordsalesrevenueont
3、ime,buttoachievesalesbyreceivingpaymentofgoodsBasis。Itsperformanceis:whenthegoodsareissued,thestorekeeperkeepsaccounts,andtheaccountantdoesnotkeepaccounts.(two)transferofrawmaterials,grindingaccounts,donotremember"otherbusinessincome",butremember"nonoperatinginco
4、me",ordirectlygrinding"should"Thebill",not"outputtax".(three)to"accountsreceivable"salesgoods,products(goods)isissuedontimetorecordsalesincome,long-termcredit,CausetheVATisgreaterthantheoutputtax.(four)large-scaleequipmentmanufacturingindustrytoguaranteemoneylong
5、-termcreditsalesrevenuedoesnotturndown.(five)thepriceofsalesincomeisnotrecorded,notsubjecttovat.Suchas:thecollectionofliquidateddamages,themajorityofenterprisesreceiveddefaultAftergold,increasebankdepositsandreducefinancialexpenses.(six)threepacksofincomedonotrec
6、ordsalesrevenue.Products"threepacks"incomereferstomanufacturersinadditiontothefixed-pointrepairpointtopayfees,butalsoTherearethreebusinessespaypackagecostsaccordingtoacertainproportion"(includingaccessories),warrantyandcreditbusinessesdonotremembertheincome,acons
7、iderableportionofaccessoriesOnbehalfofthecustodyofgoods".(seven)scrapandscrapincomearenotaccountedfor.Mainlyindustrialenterprisesmetalscrap,ironShaw,copperShaw,aluminumXiao,defectiveproductsUsedpackages,liquids,etc.Theserevenuesaremostlycashreceiptsandareacquired
8、byindividualoperators.ThetaxpayerdepositedtheproceedsPrivateaccounts,asmallnumberofemployeesintheapplicationofbenefits,suchas:cafeteriasubsidies,veryrarelyused