Almost
fiscal officer were coerced to do fraudulent accounting, the following took the way I ambition do roughly summarized It’s about time disloyal accounting, audit only if you work is a backup reference it, no to advert I'll teach you false accounting Oh:
1.
operating cost of each method: the cost of the project will fall into a spending list processing fee in order to achieve the purpose of current tax deduction, or items of expenditure are costs in order to control the cost of pre-tax net profit ratio and exaggerated the purpose of the current period. Reason: Because the cost of direct labor, direct substances, manufacturing cost components, and direct labor, fabrication costs and marketing expenses, administrative costs and so easy to mingle Rao, it is the operation of the vulnerability. The other direct materials and labor embodied in freight handling and treatment fees and other costs are too relatively easy to integrate.
2. cost of capital (capacity) each of
How: The cost of the project are changed accounting management of assets, deferred tax deductions from depreciation. Asset classes or subjects belonging apt validation the price of straight expenses, profit before tax.
Reason: part of the asset itself, including fees, other costs it can be integrated into the asset value, and vice versa. The other assets of fix, such as their lending costs easier to confirm the boundaries of artificial virtual. The other fixed assets and intangible assets more easily recognized based on the virtual.
3. costs of nominal transition
how: some of the tax deduction limit the cost of a ratio of the excess into a more loosened or other restrictions limit the cost of items not accounted for in array to achieve full tax deduction reduce the relevant tax purposes or other purposes. Cause: The costs that are based aboard the receipt, the receipt is effortless virtual.
4. costs accrued / deferred / selective sharing
How: To control the size of current profit before tax, accrued expenses, to defer the tax. Or for other purposes (such as the equity transfer price, current extravaganza) exaggerate the current selection is deferred profit.
dissimilar cost-sharing will be selective, such as expense items in the scale of the regulation, control, taxes and fares caused along the project (such as the regulation of land value-added tax). Reason: with the 1st 3 points.
5. the cost of items into
How: will belong to the current cost of the project can be carried forward into the cost of other projects can not be carried forward,
Lacoste Swerve Lace Trainers, or anti-bound.
6. the cost is recognized in advance & delay / selective sharing
How: The cost of current period carried forward know next to nothing of carry-over period, next filled, or choose to achieve the above cost allocation method two purposes. Reasons: the cost of carry-over provisions of a more ambiguous.
7. revenue recognized in advance & delay / selective sharing
methods of operation: the present phase proceeds just about carried forward carried forward, next fraught. Or elect the income delivery method to achieve the on two intentions. Reason: the extra obscure provisions of revenue admission.
8. transforming
How nominal income: the total income to be accommodated among a kind of income items, such as the cardinal income into other business income or business income, in order to control the turnover tax, or highlight the cardinal business performance objectives.
9. liabilities of income / disburse balance of
How: The income should be paid to other transient unpaid debts, or costing period being linked to other receivables, to delay tax or tax purposes.
10. income, costs, expenses, inflated / minus
How-to: reduce income artificially expanded or false or costs or expenses, or virtual tear income. Basis as the adjustment caused the mistake. To tax or other purposes of postpone.
11.
How Transfer Pricing: The price of outer counterparties to deal with people to achieve the purpose of transfer pricing, the price decrease or increase the cost of other ways to conduct their own coffers to make up for each other. To achieve the purpose of tax avoidance.
12. assets, liabilities names into
usages of operation: the asset classes of nailed assets in the labels change,
Lacoste Casual Trainers, to change its depreciation life; the receivables pegged to other receivables,
Lacoste Arin Patent Trainers, or linked to additional accounts payable in advance and additional tax avoidance techniques.
13. false
How Exchange Act: The contract does not exist in the transaction are logged, leadership to capital outflows and amplify current expenses, to reduce income tax purposes.
14.
income reach, guiding to operating cost method: Taxes in income due to the revenue recognition prior to the direct costs of offset every other to achieve the controlled flow of tax items. If follow-up period of the business into a lower deduct cost.
15.
How recombinant transfer method: the use of stock transfer, asset bargain and debt restructuring to achieve the transfer of asset or income tax purposes. If the company transfers of asset, to bilk other bankruptcy purposes.
16. personal costs of
How the company: the cost of the private into the company's costs, that is to reduce personal income tax payable is the purpose of a tax joined to the cost of corporate income tax purposes before the deduction. Such as: personal vehicle oil costs in the company handling personal rent fee for processing.
17. revenue / cost / outlay
How transfer method: isolation of the contract,
Womens Lacoste Shua Trainers, the income or costs, or expenses transferred to other corporations or individuals, to inconsistencies in tax treatment purposes. Or to fill the company's costs reimbursed, coffers wage is limited to the cost of their equilibrium.
18. inflated / decrease the propagation of
OPERATION: to work on during the transfer process,
Lacoste UK, more a transfer process, the quantity of income of more than one, each ratio limits the scope of the cost of the deductible increases. Or a virtual out part of the cost of assets such as loans to individuals bought by the company, the company leased private attribute, intangible increase in rental costs. Or other method of remittance by commission income.
19. the use of financial instruments statute
How: Using the stock, futures, diplomatic interchange and other financial instruments is difficult to control the hereafter price of the transaction. The transaction price at a cheap class, behind trading a financial instrument investment income, to lest some of the turnover tax.
20.
How-operation group: the use of group operations to achieve national reunification of the agreed part of the group's mode of action tax purposes. Will cost the company within the Group balanced delivery,
Lacoste Swerve Keyline Trainers, to co-ordinate tax purposes. If the group set up software companies, salary deduction without limit 1600, the staffing of other companies in the company, wage in the company's cilia, folk in the other company. And so along.
21. Other
such as: if the borrower becomes the deposit received from other processing companies. Taxes generated by the interest to avoid out. And so forth.
Note: do financial friends, ah, false accounting to study Oh, Oh, merely they have to excavate deep.