The parent company is a real estate company, and the subsidiary company is a property company. The parent company leases the store to its subsidiaries for use. How to avoid tax through rent-free?

If the property of the parent company is leased to a subsidiary company, the business tax and additional tax shall be paid according to the rental income in accordance with the provisions of the tax law; Subsidiaries are still required to pay business tax and additional tax according to rental income. Although repeated payment of income tax can be avoided through consolidated statements, the business tax and additional tax paid again cannot be refunded. Do you still want to avoid taxes?

Consider that the parent company signs a house lease contract with the customer, and the subsidiary company signs a property management contract with the customer. At the same time, in order to realize this chain contract and attract customers not to sign contracts with other property companies, they can give preferential treatment on rent and increase property charges, which is a specious reason for rent reduction and can complete a certain price transfer. Property income is far better than rental income in income tax, which belongs to tax avoidance; The business tax rate of rental income is 5%, but part of the overhaul income of property income can be paid at 3%, which belongs to tax avoidance II.

I think of these two tax avoidance strategies for the time being, and needless to say the others, they all belong to tax evasion rather than tax avoidance.