Exposure 21 methods listed companies make the fake investors must52173 mom in practice increase th


example: if an enterprise’s new plant is recognized as a fixed asset, the cost after being put into use should be included in the current profits and losses, but it is included in the initial cost.

four, expense withholding / deferred / selective allocation

will belong to the cost of the project expenditure accounting into cost to achieve the purpose of the current tax deduction, costs or expenses will belong to the project in order to control the proportion of pre tax deduction and exaggerate the current profit objective.

when we look at the target investment company, it’s important to look at the financial statements. The horse horse, Shandong Molong other convex face the company’s performance, after the pit a lot of investors, more and more people realize, can not see the results in the "account", is the priority among priorities.


according to their words: let the company look great increase profits, reduce profits let company boss less tax Meng Da ~~

1. Cost cost interoperability


definition: part of the pre tax deduction of the cost of the excess rate limitation into other limits are loose or no limit the cost of items accounted for, in order to achieve a full tax deduction purposes or to reduce the related taxes and fees.

three, cost items conversion

              yesterday wrote a post "Mom will be everywhere, this afternoon, saw a Email, I say congratulations, my advertisement was sold, dizzy, have not had time to price it, a look, and that 5 cents per week advertising is sold, that don’t know the name of the buyer for two weeks, so give me the 1 hair, 1 hair, Ali mother need Commission, I have not seen, and then I’ll do one thing — the price, rose to 1 yuan / week, plus the site audit.
              with the Ali Mama, doing pretty good, the speed is not fast, but can also function, mom also statistics of my traffic, more than CNZZ in the basic statistics, I all page sale Ali mother advertising yesterday, do not know how many people click on, anyway, 32 of income, than in the previous 4 days, if this is not every day, 32 days, rich than master ah. Of the 1 that did not count wool. Ha-ha。
              key words, or Altman’s words, and later found that Altman was wrong, I 52173 second page second. Not home, I found love search Altman’s classmate is really much, it is a pity that some of Altman’s game really is not fine, but the kids love it.
              Ali’s mother, I also tried Taobao promotion, promotion of a commission to more Taobao store, the students will give 14 yuan a price, about 99 of it, how to promote out? See tomorrow, I now choose those not very expensive, at least users can afford, but also relatively conforms to our customers products, the promotion did not know the owner only 6 goods too little of it, miss, I will not be pushed out of it, such as fruit this is to invite me to dinner.
            registered today sh419 alliance, said the need to review. 5 days.
            first to Ali mother predominating.

example: if an enterprise trade union funds deduction amount has exceeded the limit, so it included in the employee welfare benefits deducted.


two, cost capital interoperability,

example: such as the amortization of intangible assets of an enterprise will be included in the "management fees" accounts included in the "manufacturing costs" account, at the end of the allocation of manufacturing costs, taking into account the "production cost" accounts, thus causing less during the project cost, the result of inflated profits.

Xiaobian today and your pa pa tax authorities found 21 false accounts of practices common in the tax assessment process, the behavior of enterprises there please check carefully, to avoid self error

definition: the accounting process that belongs to a cost item is converted into assets, deferred tax deduction from depreciation. Or the expenses of the assets subject shall be recognized directly, and shall be deducted before tax in the current period.

is that so? If you do, light fines, heavy casualties have jail

: for example, in the proportion of expenditure items on the proportion of

enterprise accounts must be true, which is the essential professional ethics of every accounting practitioner. But a few enterprises make false accounts and other means to seek to maximize profits, nature is very bad

definition: in order to control the size of the current pre tax profits, withholding expenses to delay tax payment; or for other purposes such as equity transfer prices, current performance inflated current profits, select deferred recognition. Or to apportion the cost selectively.

common accounting practices: