1. Cost-cost Interchange
The disposal of expenditure accounts belonging to cost items is changed into expenses to achieve the purpose of Pre-tax Deduction in the current period, or the cost of expenditure belonging to cost items has reached the purpose of controlling the proportion of pre-tax deduction and current profits.
Reason: Because the cost consists of direct labor, direct information and manufacturing costs, and direct labor, manufacturing costs, sales costs and management costs are easy to mix up, so it should be the flaw of the operation. In addition, the freight and manual handling included in the direct data are easier to integrate with the management cost.
2. Cost Capital (Property) Interaction
Transforming account disposal belonging to expense items into assets and deferring pre-tax deduction from depreciation; or directly confirming expenditure belonging to asset items and deducting them before current tax.
Reasons: Local asset value itself contains costs, so other costs are integrated into asset value, and vice versa; in addition, asset repair, borrowing costs and other self-confirmation frontiers are compared to artificial virtual; the basis of confirmation of fixed assets and intangible assets is easier to virtual.
3. Cost Project Conversion
In order to achieve the purpose of full pre-tax deduction or reduce related taxes and fees, the ratio-limited excess of partial pre-tax deduction will be transferred to other items with loose or unrestricted restrictions.
Reason: Cost confirmation is based on **, and ** is easy to be virtual.
4. Cost Advance/Delay/Selective Allocation
In order to control the size of current pre-tax profits, advance expenses, defer taxation, or exaggerate the deferred confirmation of current profits for other purposes (such as equity ** price, current performance). It advocates selective cost allocation: stop adjusting the proportion of each cost input project and control the tax and fee caused by the project (e.g. adjusting land value added tax).
5. Conversion of Cost Items
Transform projects that belong to the current carrying-over cost into other projects that cannot carry-over cost, or vice versa.
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