Entry into special industries: Childcare services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled are exempt from business tax. Marriage introduction and funeral services are exempt from business tax. Medical services provided by hospitals, clinics and other medical institutions are exempt from business tax. Private welfare enterprises with "four disabled persons" account for more than 35% of the production staff of the enterprise, and their business (except advertising) within the scope of business tax "service industry" shall be exempted from business tax. Personal services provided by disabled people are exempt from business tax.

Do an article on "management expenses": enterprises can increase the extraction rate of bad debt reserves, and bad debt reserves should be included in management expenses, thus reducing the profits of the year and paying less income tax.

In addition, reasonably improve employee benefits and do a good job of "sales settlement".

Financially, it can also share the cost and avoid tax by nominal financing, transfer pricing and leasing assets.