Under the original business tax policy, the tax burden borne by logistics enterprises is mainly 3% of transportation income and 5% of service income. After the "VAT reform", logistics enterprises will face the burden of VAT rate of tangible movable property rental income 17%, transportation income 1 1% and service income of 6% (small-scale taxpayers adopt 3% levy rate).
However, due to the different taxation methods of the two taxes, it is not possible to judge the tax burden unilaterally only from the tax rate. If enterprises invest more, the burden of value-added tax may be lower than that of business tax. Even if the investment is not much, you can choose to pay taxes according to the taxation method of small-scale taxpayers, and there is room for tax planning.
How to plan the "transition window period" of the reform of the camp?
Differential taxation of value-added tax refers to taxpayers who provide taxable services of changing business tax to value-added tax in pilot areas. According to the national policies and regulations on differential taxation of business tax, the tax-free balance paid to non-pilot taxpayers and specific pilot taxpayers after deducting the designated project price is regarded as the sales amount, which is used as the basis for VAT taxation. It is a continuation of the differentiated tax policy of business tax. Logistics enterprises that meet the requirements of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Policy of Pilot Logistics Enterprises can continue to enjoy differentiated tax payment and reduce corporate tax burden.
At present, China has identified eight batches of thousands of logistics enterprises as pilot units. Logistics enterprises that have not yet been identified and meet the identification conditions should apply to join the list of pilot enterprises as soon as possible.
Enterprise split planning method
Under the pilot of "VAT reform", the standard for logistics enterprises to be recognized as general taxpayers is that the annual turnover reaches 5 million yuan, and the VAT rate is 1 1%, which can deduct the corresponding input tax; Otherwise, it will be managed according to the collection of small-scale taxpayers, with a collection rate of 3%, and there is no problem of input tax deduction. Therefore, we can measure the relationship between business scale and tax burden by calculation.
If a transportation enterprise A in the pilot area applies the business tax rate of 3% before the "VAT reform", the business income of the enterprise in 20 13 will be 8 million yuan, and the total amount of related raw materials and taxable services purchased by ordinary taxpayers will be 3 million yuan, and the deductible input tax will be 5 10000 yuan (300* 17%). If the enterprise is split into two transportation companies with a turnover of 4 million yuan and is recognized as a small-scale taxpayer, the total value-added tax payable is 240,000 yuan (400*3%*2), and the total value-added tax payable is reduced by 6,543,800 yuan+3,000 yuan.
It is important to find the critical point of division. Assuming that the operating income of the transportation company is α (α ~ 5 million yuan), and the total amount of deductible raw materials, repairs and other services is β, under the calculation method of general taxpayers, the value-added tax payable is α *11%-β *17%; If the company is divided into n small-scale taxpayers with turnover of γ 1 and γ2(γn￠500, σ γ n = α), the value-added tax payable is γ 1 * 3%+γ 2 * 3%+α * 3%.
Assuming that the tax burden of value-added tax before splitting is higher than that after splitting, α *11%-β *17%-α * 3%, 47.06%-β/α are obtained, that is, if the ratio of the amount of purchased goods deductible by ordinary taxpayers to transportation income is less than 47.06%.
With regard to the deduction of input tax, it should be noted that under the current law, small-scale taxpayers in the transportation industry can entrust the tax authorities to issue special VAT invoices at the rate of 3%, and the buyers of transportation services can deduct the invoices at the rate of 7% instead of 3% of the total price tax, which relieves the pressure on the buyers to some extent.
In addition, if the buyer of transportation services is a business tax payer, or belongs to projects such as passenger transportation that are not allowed to deduct input tax, the supplier and supplier of transportation services are winners.
Ordinary taxpayers provide 8 million yuan of services excluding tax, and in addition to transportation costs, they also charge 880,000 yuan of VAT output tax. Although the buyer can get a deduction, it takes up cash; After the split, as a small-scale taxpayer providing labor services, in order to keep the income of 8 million yuan unchanged, we only need to collect the total price and tax of 8.24 million yuan from the labor buyer, and we can get the input deduction of 576,800 yuan (824*7%).
Differential tax planning method
Due to the different ways of handling the money paid by taxpayers to non-pilot taxpayers within the pilot scope of "camp reform", it provides space for tax planning. One is that taxpayers within the pilot area can calculate the payment amount at the deduction rate of 7% according to the provisions of the attachment 1 of the document Caishui [201], and the other is that they can calculate the input treatment according to Caishui [20 165438+.
For example, there is a logistics enterprise B in the pilot area of "VAT reform", and the VAT reform is recognized as a general taxpayer. The turnover of the month is 6,543,800 yuan+0,000 yuan, excluding tax, and the unified invoice for road inland cargo transportation issued by transportation enterprises located in non-pilot areas is obtained in the same month, and the freight is 400,000 yuan.
Scheme 1: b Calculate the VAT payable for input deduction according to the freight and deduction rate of 7% =100 *1%-40 * 7% = 82,000 yuan; Option 2: b Calculate the VAT payable on sales according to the tax difference = (100
Using the differentiated tax planning method, the enterprise itself must be a pilot enterprise identified in the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Policy Issues of Pilot Logistics Enterprises. Otherwise, the difference method cannot be used for tax planning.
Tax planning runs through commercial activities.
At present, China's logistics enterprises mainly adopt the traditional operation mode with transportation and warehousing as the main functions. Therefore, the "camp reform" pilot will almost completely affect the daily business activities of logistics enterprises.
The most obvious impact of "camp reform" on the income of logistics enterprises is that transport vehicles purchased as fixed assets can be deducted as input, thus greatly reducing the tax burden of enterprises, which is especially obvious for logistics enterprises that are in the expansion period and need large-scale investment.
Some logistics enterprises need to buy vehicle transportation services and other logistics services provided by suppliers, such as warehousing services. The pilot tax policy of "VAT reform" affects the purchase decision of enterprises by affecting the cost of different decisions.
Tax planning for providing automobile transportation services
The influence of "VAT reform" on the business decision of logistics enterprises is reflected in the different accounting methods of business tax and value-added tax on the cost measurement of enterprise decision.
For example, logistics enterprise C located in the pilot area is recognized as a general VAT taxpayer, and its automobile transportation suppliers S 1 and S2 are located in the pilot area and non-pilot area respectively. Suppose two suppliers provide transportation services to C in 20 13 at the price of 1 10,000 yuan excluding tax, then C needs to pay for supplier S 1.
100+100 *1%=100+1=1/0000 yuan.
Of which 1 10,000 yuan is included in the cost, and 1 1 10,000 yuan can be deducted as the input tax with the special VAT invoice. As VAT is an extra-price tax, the corresponding input tax cannot be included in the cost.
For S2 suppliers, the amount that C needs to pay is:
100+100/(1-3%) * 3% =1030900 yuan.
In this case, the actual payment of 6.5438+0.0309 million yuan can be included in the related costs.
That is, the quotations of two suppliers to Company C are110000 yuan and 1030900 yuan respectively. On the surface, S2 supplier's quotation is low. However, due to the accounting method of value-added tax deduction, it is actually more advantageous to choose S 1 supplier, and only C company needs to pay the value-added tax to be deducted. Enterprises can make choices according to their own cash holding policies.
Tax planning for providing warehousing services
The document Caishui [2011]11defines the warehousing service included in the scope of "VAT reform" as "the business activity of using warehouses, freight yards or other places to store and keep goods on behalf of customers". In actual operation, logistics enterprises should strictly distinguish between warehousing contract and warehouse lease contract.
These two businesses belong to warehousing services, but warehouse leasing also belongs to real estate leasing, which belongs to the category of business tax and provides space for tax planning. The "camp reform" pilot did not include real estate rental in the scope of the pilot, that is, the business tax was still paid at the rate of 5%.
If logistics enterprise D in the pilot area is recognized as a general taxpayer of value-added tax and rents its own warehouse to other enterprises, it is planned to levy a total price tax of 2 million yuan.
If you choose to pay VAT according to the warehousing business, enterprise D can actually get 200-200/(1+6%) * 0.06 = 200-1.32 =1886800 yuan.
If you choose to lease real estate and pay business tax, you can actually get 200-200 * 5% = 1.9 million yuan.
Obviously, choosing to pay business tax is more beneficial to D enterprise. Tax planning of warehousing services should guard against planning risks, and clearly stipulate the rights and obligations of both parties in the contract, because under normal circumstances, the warehousing business bears greater responsibilities, and enterprises should plan accurately according to their own operating conditions.
Tax Planning of Leased Logistics Equipment (Movable Property)
This kind of planning is mainly aimed at the movable property leasing business of logistics enterprises before the pilot of "camp reform". Caishui document [2011]11is called "New Year's Lease": that is, the lease contract signed by the pilot taxpayers before the pilot implementation in this area will continue to be implemented according to the current business tax before the contract expires. The date of contract signing plays an important and decisive role in the tax burden borne by enterprises.
For example, E, a logistics enterprise in the pilot area, is a general taxpayer. In June 20 12, the company signed a three-year equipment lease contract with another enterprise, with a contract amount of 300,000 yuan (an average of 6,543,800 yuan per year).
If a three-year contract is signed at one time, the leasing industry will pay the business tax at the rate of 5%: the business tax payable by the enterprise is E = 30 * 5% = 1.5 million yuan; The enterprise actually got 300-1.5 = 285,000 yuan.
If it is signed once a year, according to the relevant provisions of the "camp reform", the lease contract will be signed and implemented after the start of the pilot. The subject matter of the contract is tangible movable property purchased or made by itself before the pilot, so value-added tax will be paid. You can choose to apply the simple tax calculation method or the general tax calculation method.
If enterprise E chooses to calculate the tax by the simplified method, then 2012 =10 * 5% = RMB 0,000,000 yuan will pay the business tax; VAT output tax of 20 13 and 20 14 = 20/( 1+3%) * 3% = 5800 yuan; The enterprise actually got 300-0.5-0.58 = 289,200 yuan.
E if the enterprise chooses to pay taxes according to the general tax method, the business tax paid by 20 12 will remain unchanged; 20 13 and 20 14 year VAT output tax = 20/(1+17%) *17% = 291ten thousand yuan; The corresponding input tax cannot be deducted, and the enterprise actually gets 3 million-0.5-2.91= 265,900 yuan.
Comparing the three situations, it is found that it is more advantageous for E enterprise to choose a simple method.