First, some common tax avoidance methods of VAT

1. Reasonable tax avoidance in part-time business

2. Choose a reasonable sales method to avoid tax.

3. Reasonable tax avoidance during the tax obligation period.

4. Export Tax Refund and Tax Avoidance Law

Second, the application of reasonable tax avoidance

1, using related tax avoidance planning

2. Use mixed sales for tax planning.

Keywords: finance; Accounting; Reasonable tax avoidance

Reasonable tax avoidance is an important means for enterprises to reduce expenditure and increase income, and it is an inevitable product of the development of market economy, which maximizes the economic leverage of taxation. From a long-term and overall point of view, taxpayers formulate reasonable tax avoidance schemes according to national tax policies, which promotes the further development of industrial layout, helps to save tax sources, and promotes the long-term development and prosperity of economy and society. The following is a brief analysis of some commonly used tax avoidance methods in China, and discusses how to reasonably avoid value-added tax, improve the comprehensive income of enterprises through various means, and promote the benign development of the national economy.

First, some common tax avoidance methods of VAT

1. Reasonable tax avoidance in part-time business

The tax law stipulates that taxpayers engaged in projects with different tax rates should be accounted for separately and the value-added tax should be calculated according to their respective tax rates. Otherwise, the value-added tax is calculated at a higher tax rate. Therefore, taxpayers operating projects with different tax rates, after earning income, should keep accounts according to the facts, account for sales separately, and avoid paying more taxes.

2. Choose a reasonable sales method to avoid tax.

According to the provisions of the tax law, when selling goods with cash discount, the discount amount should be included in the financial expenses and not deducted from the sales amount; In case of sales with commercial discount, if the discount amount and the sales amount are listed on the same invoice, VAT can be calculated and paid according to the discounted balance as the sales amount. Therefore, if it is purely for tax avoidance, it is more cost-effective to use the commercial discount sales method than the cash discount method. Only the discount amount and sales amount should be indicated in the operation, and the discount amount cannot be invoiced separately, otherwise it will be included in the sales amount for tax calculation.

3. Reasonable tax avoidance during the tax obligation period.

According to the tax law, the sale of goods by direct payment, whether the goods are sent or not, is the day when the sales amount is received or the evidence claiming the sales amount is obtained, and the bill of lading is handed over to the buyer. If the payment cannot be made in time, resulting in credit sales, the seller shall also bear the relevant tax rates. However, when selling goods on credit and by installment, the payment date agreed in the contract is the time when the tax obligation occurs. If the taxpayer can accurately predict the customer's payment time and sell the goods by signing the contract of credit sale or installment payment, although the final tax amount is the same, the time of income recognition is delayed, thus delaying the tax payment time. Due to the time value of money, delaying tax payment will bring unexpected tax saving effect to enterprises. 4. Export Tax Refund and Tax Avoidance Law

That is, the method of reasonable tax avoidance by using the export tax rebate policy stipulated in China's tax law. According to the provisions of China's tax law, all export products will be refunded value-added tax except those that cannot be refunded according to state regulations. For products subject to export tax rebate, the tax rebate shall be calculated according to the tax rebate rate uniformly approved by the state. Enterprises that adopt the method of export tax rebate and tax avoidance must be familiar with the scope and calculation method of tax rebate and strive to make their exports meet the requirements of reasonable tax rebate. It is not advisable for some enterprises to collude with tax collectors or customs officers to defraud the "export tax rebate".

The above methods are just some of the methods and skills that our financial personnel have learned. We believe that there are many ingenious tax evasion methods in practical work. But in any case, tax avoidance must be a legal act, and it is objective and reasonable for taxpayers to avoid taxes in order to maximize their own economic interests.

Second, the application of reasonable tax avoidance

1, using related tax avoidance planning

Many enterprises are not born with the conditions to enjoy preferential policies, which requires enterprises to create conditions and achieve the purpose of reasonable tax avoidance by using preferential tax policies through various legal channels. This way is called subordination. For example, in a steel production enterprise, the raw materials are mainly scrap steel. Raw materials are mainly purchased from local individual waste collection offices. According to the current tax policy, except for specialized waste materials business units, industrial enterprises can accrue input tax at 10% of the purchase amount, and cannot purchase waste materials from individual waste purchasing places according to this method. Therefore, the waste steel purchased by the iron and steel enterprise from individual waste purchasing places cannot be deducted from the input tax, which increases the burden on enterprises. In order to reduce this burden and increase the input tax, the decision-making level of the enterprise decided to set up a special waste material recycling company, which is an independent legal person with independent accounting, registered by the industrial and commercial authorities and approved by the public security organs, and has a business license for waste materials. All the waste materials purchased by iron and steel enterprises from individuals are recycled by waste material recycling companies, which sell the purchased waste steel to iron and steel enterprises at market prices and issue special VAT invoices at the tax rate of 17%. After institutional treatment, the scrap steel purchased by iron and steel enterprises can be deducted from the input tax through normal procedures, thus reducing the tax burden of enterprises.

2. Use mixed sales for tax planning.

If the sales behavior involves both VAT taxable goods and non-taxable services, it is called mixed sales behavior. The tax law deals with mixed sales: enterprises, business units and individual operators engaged in the production, wholesale or retail of goods, including those engaged in the production, wholesale or retail of goods, engaged in non-taxable services, mixed sales are regarded as sales of goods, and value-added tax shall be levied; However, mixed sales by other units and individuals are regarded as sales of non-taxable services, and no value-added tax is levied. Therefore, the taxpayer who has mixed sales behavior depends on whether it belongs to an enterprise engaged in the production, wholesale or retail of goods. If not, only pay business tax, not value-added tax. If an enterprise engaged in mixed sales concurrently engages in non-taxable services, it should be seen whether the annual sales of non-taxable services exceeds 50% of the total sales, and the value-added tax is not paid if it exceeds 50%, and the value-added tax is paid if it is less than 50%.

It is a way to optimize the industrial structure and rationally allocate resources under the leverage of national tax economy to choose the best among various alternative tax payment schemes through tax avoidance planning, although subjectively to reduce their own tax burden. It embodies the national industrial policy, thus giving full play to the macro-control function of national taxation.

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