By disposing of the factory and then leasing it, the total assets meet the identification standards of small and low-profit enterprises, so that you can enjoy the income tax preferential treatment of small and low-profit enterprises and avoid taxes. This treatment complies with tax laws! The current tax law is an example law. As long as the tax law does not stipulate that it is illegal to deal with real estate to reduce total assets, it is legal.

However, the following issues need to be considered in this way:

1. According to your description above, you are still a general taxpayer. While you are dealing with real estate, you still cannot enjoy the benefits of the State Administration of Taxation Announcement of 2019. The tax reduction and exemption provisions listed in No. 4. This announcement is as follows: If a small-scale taxpayer engages in VAT taxable sales and the total monthly sales exceeds 100,000 yuan, but does not exceed 100,000 yuan after deducting the sales of real estate in the current period, the goods sold, Sales from labor services, services, and intangible assets are exempt from value-added tax. Similarly, they cannot enjoy the income tax reduction and exemption policies in Document No. 201913 of Finance and Taxation. In the current period, the sales revenue from the sale of large-amount real estate such as factories is relatively large, and at the same time, the tax income has also increased significantly.

2. After becoming a small and micro enterprise, the issue of invoicing and whether customers want special invoices are also factors to consider. After all, companies cannot give up profits in order to pay less income tax.

3. Generally, taxpayers can only make two changes to reduce their scale. If they want to make the change again, the tax law does not allow it. This is also something to consider.

The question you raised is very good. Is it really possible to avoid tax? During what period of time can tax avoidance be effective? Compared with the current situation, how effective it will be. We cannot draw a conclusion now. Although this approach is legal, it may not be feasible. Please be cautious. Deal with it.