1. Cost-cost Interchange
将属于本钱项目的支出账务处置变为费用以到达当期税前扣除的目的，或将属于费用项目支出本钱化已到达控制税前扣除比例及当期利润的目的。
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.
缘由：由于本钱由直接人工、直接资料、制造费用组成，而直接人工、制造费用、销售费用和管理费用等容易混杂，所以是应该是该操作的破绽。另直接资料中包含的运费及人工搬运也与管理费用较容易整合。
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、费用资本(产)互化
2. Cost Capital (Property) Interaction
将属于费用项目的账务处置变为资产，从折旧中递延税前扣除;或将属于资产类科目的支出直接确认费用，当期税前扣除。
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.
缘由：局部资产价值自身就包含费用故将其他费用整合进入资产价值，反之亦然;另资产修理，借款费用等自身确认边境比拟人工虚拟;固定资产和无形资产确认的根据较容易虚拟。
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、费用项目转化
3. Cost Project Conversion
将局部税前扣除有比率限制的费用超额局部转为其他限制宽松的或没限制的费用项目入账，以到达全额税前扣除的目的或减少相关税费等。
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.
缘由：费用确认以**为根据，**容易虚拟。
Reason: Cost confirmation is based on **, and ** is easy to be virtual.
4、费用预提/递延/选择性分摊
4. Cost Advance/Delay/Selective Allocation
为控制当期税前利润大小，预提费用，以推延征税，或为其他目的(如股权**价，当期业绩)夸张当期利润选择递延确认。倡议有选择性的将费用分摊：在个费用支进项目上分摊比例停止调理，控制因该项目形成的税费(如调理土地增值税)。
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、本钱项目转化
5. Conversion of Cost Items
将属于本期可结转本钱的项目转变为其他不能结转本钱的项目，或反行之。
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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