Method 1: Consumption tax payers can avoid taxes by selling first and then buying.
In practice, when taxpayers exchange taxable consumer goods for goods or invest in shares, it is usually determined according to the agreed price or evaluation price. If you sell first and then buy, you can reduce the tax burden.
Method 2: Consumption tax payers can use the entrusted processed products to achieve the purpose of reasonable tax avoidance.
According to the relevant tax laws, the applicable tax rate of self-made products of industrial enterprises is calculated according to sales income. Industrial enterprises that accept products processed by other enterprises and individuals shall be taxed according to the processing fee income collected by enterprises. General industrial enterprises produce the same product, and the tax burden of entrusted processing will be lighter than that of homemade products. When some enterprises purchase raw materials, if they feed in the name of the buyer, the product sales will not be accounted according to the normal product sales income, so there is no need to pay consumption tax.
Method 3: Consumption tax payers can use different tax rates to avoid taxes reasonably.
Because there are many levels of consumption tax rates, the tax rates of different products are also different. If the enterprise is a large-scale joint venture or enterprise group, the shops and labor service companies affiliated to its internal branches can achieve the purpose of reasonable tax avoidance through internal pricing when buying and selling goods for continuous processing or sales.