The first is to use the state's special preferential policies for agricultural products for planning.
Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (hereinafter referred to as the Provisional Regulations) stipulates that agricultural producers selling their own agricultural products are exempt from value-added tax. Specifically, it means that units and individuals directly engaged in planting, aquaculture, forestry, animal husbandry and aquaculture are exempt from value-added tax when selling their own primary products. At the same time, considering that some ordinary taxpayers can't deduct the purchase of these agricultural products, the provisional regulations also stipulate that since June 65438+1 October1day, ordinary taxpayers are allowed to calculate the input tax according to the purchase price and the deduction rate of 13%, which will be included in the current output tax. However, agricultural products produced for self-use are not allowed to be deducted from the input tax. This policy has certain planning space.
The specific VAT tax planning method is: if the general VAT taxpayer continues to produce industrial products with its own agricultural products (including livestock products), it should divide the production of agricultural products into independent legal persons, change the continuous processing of agricultural products into the purchase and sale relationship between independent enterprises, and apply the provisions of input tax deduction. For example, a dairy factory has both a dairy farm and a dairy processing workshop, which processes raw milk into bags and boxes containing different ingredients for sale. According to the current tax system, such enterprises are industrial production enterprises, not agricultural producers, and their final products are not agricultural products, so they do not enjoy the tax-free treatment of self-produced and self-sold by agricultural producers. According to the provisions of the value-added tax law, the input tax that such enterprises can deduct mainly includes the feed consumed by raising cows. Feed includes forage and concentrate. Forage is produced by farms and purchased from farmers. However, only the forage purchased from farmers can be deducted from the input tax according to the purchase voucher at 13% of the purchase amount after being approved by the tax authorities. Because concentrate feed is a duty-free (VAT) product in the previous link, you can't get a special VAT invoice in this link, and of course you can't deduct the tax, but the final product, all kinds of finished milk processed and sold, should be calculated according to 17%. In this way, its actual VAT burden often exceeds 13%. To this end, enterprises can go through the relevant examination and approval procedures and divide pastures and dairy processing plants into two independent enterprises. Although the original production procedures remained unchanged, they all became independent legal persons after passing through industrial and commercial registration. Raw milk produced and sold in pasture belongs to self-produced and self-sold agricultural products and can enjoy tax-free treatment. Raw milk sold to dairy processing plants is priced at normal cost profit rate. After separation, the purchase of raw milk from pasture by dairy processing plants can be regarded as agricultural product purchase tax. The input tax is accrued according to 13% of the purchase amount recorded in the special purchase voucher, and the output tax calculation remains unchanged, so the tax burden can be greatly reduced.
Two, the use of national policies to purchase waste materials for VAT tax planning.
According to the Notice on the Value-added Tax Policy of Waste Materials Recycling Business, since May 1 2006, the waste materials recycling business unit will be exempted from value-added tax when it sells the waste materials it has purchased; General taxpayers of value-added tax in production enterprises can calculate the input tax deduction at 10% according to the amount indicated on the ordinary invoice issued by the waste material recycling business unit and supervised by the tax authorities (but this provision is only applicable to general taxpayers specializing in waste material management, and other taxpayers cannot implement it according to this provision). Therefore, there is a significant difference in tax burden between the production enterprises buying waste materials by themselves and buying waste materials from waste materials recycling enterprises. We can use this policy for VAT tax planning.
The specific method of VAT tax planning is to set up an independent legal person to buy an enterprise and change the non-deductible tax into deductible tax. For example, a paper mill mainly produces various types of paper, and the raw material is mainly waste paper. The amount of waste paper directly purchased in one year is 1 10,000 yuan, and it is sold after papermaking. The sales income is 2 million, which can only be deducted from the input tax of electricity, water and a small amount of maintenance parts. The special invoice for value-added tax of purchased hydropower is marked with a price of 350,000 yuan and a tax of 60,000 yuan. The tax burden of this enterprise is as follows:
VAT output tax =200× 17%=34 (ten thousand yuan)
VAT input tax =6 (ten thousand yuan)
Tax rate =(34-6)÷200= 14% If a paper mill separates the purchase of waste materials and establishes a waste material recycling company, the purchased waste paper can be deducted from the input tax by 10% according to the above provisions. In this case, after the enterprise established a recycling company, it purchased 6.5438+0 million yuan of waste paper and sold the purchased waste paper to a paper mill at a price increase of 654.38+00%, which was exempt from VAT.
Recycling company: buy waste paper = 100 (ten thousand yuan)
Sales revenue =100× (1+10%) =110 (ten thousand yuan)
Profit =110-100 =10 (ten thousand yuan)
For paper mills, the output tax of VAT =200× 17%=34 (ten thousand yuan).
VAT input tax =110×10%+6 =17 (ten thousand yuan)
VAT payable =34- 17= 17 (ten thousand yuan)
Tax rate =(34- 17)÷200=8.5% Obviously, the tax burden of the manufacturer changing the acquisition point to the recycling company is lighter, because the paper mill can deduct 1 10000 yuan from the waste material recycling company. It should be noted that the establishment of recycling companies will correspondingly increase the industrial and commercial registration fees, taxes and other related expenses. When the amount of tax savings and profits are greater than the above expenses, it shows that tax planning is successful.
Third, the use of preferential policies for planning.
Article 18 of the "Provisional Regulations" stipulates that if the taxpayer's sales amount does not reach the value-added tax threshold set by the Ministry of Finance, it will be exempted from value-added tax. Article 32 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (hereinafter referred to as the Detailed Rules) points out that the scope of application of the VAT threshold mentioned in Article 18 of the Provisional Regulations is limited to individuals. The scope of the VAT threshold is as follows:
Sales price including tax-sales price including tax ÷ (1+4%) × 4 %× 50% × (1+additional tax rate) = original value.
This equilibrium formula is to find out the tax-included price that is equal to the original value after deducting the payable value-added tax and its extra cash inflow from the tax-included sales price under the condition that the tax-included sales price can be higher than the original value, that is, the price that is higher than the original value after deducting the taxable expenses. In this way, by finding the balance point of tax burden, we can determine the best sales price, so as to achieve the purpose of reducing tax burden.
(1) The threshold for selling goods is the monthly sales of 600 ~ 2,000 yuan.
(2) The threshold for selling taxable services is the monthly sales of 200~800 yuan.
(3) The tax payment threshold is 50~80 yuan for each (daily) sales. The tax exemption below the threshold is equal to or higher than the full tax at the threshold. This also provides us with a certain tax planning space. With this policy, taxpayers should carefully estimate the sales volume before the tax payment is due.
Four, the use of export tax rebate, tax exemption policy for planning.
When the export goods of an enterprise are both exempted and refunded, it will involve the problem of how to refund the tax. China's "Administrative Measures on Tax Refund (Exemption) of Export Goods" stipulates two tax refund calculation methods: one is the method of "exemption, credit and refund", that is, if an export enterprise is engaged in both domestic sales and export goods, and its export goods cannot be accounted separately, the goods exported first shall be exempted from export value-added tax. Li * practical sales training experts have rich practical experience and unique team management skills in front-line sales and management, and then calculate the output tax of domestic sales goods and deduct them. The other is the "first levy and retreat" method, that is, if the export enterprise records the export goods in the inventory account and the sales account respectively, the tax refund amount will be calculated according to the input amount and tax refund rate listed in the special VAT invoice for the purchase of export goods. From the date of 200 1 and 1, the old foreign-invested enterprises (i.e., foreign-invested enterprises approved before 1993+02 and 3 1) will all be changed from the original export tax exemption method to the export tax rebate method, specifically according to the current self-operated production enterprises' "retreat first" or "retreat later".
For production enterprises, there is not much difference between "first levy and retreat" and "exemption from payment and retreat" in the long run, but there are still some differences in capital occupation and time value of funds. We can make the following plans: (1) If the input tax on export goods is large, the tax rebate is also large, and the domestic sales volume is small, the export enterprises should adopt the way of "collecting first and retreating". Because the "first levy and retreat" is handled on a monthly basis, although the export enterprises pay the value-added tax corresponding to the sales income of export goods to the tax bureau every month, they can also get compensation through tax refund. At this time, if the method of "exemption, credit and refund" is adopted, the tax refund is conditional, that is, the export goods account for more than 50% of the total sales of goods in the current period. Even if the tax rebate is not sufficient, it will occupy the funds of the enterprise for a long time. (2) If the input tax is less or the domestic sales are more, it is more advantageous to choose the method of "exemption, credit and refund". Because the export enterprises mainly engaged in domestic sales adopt the method of "exemption, credit and refund", enterprises can use the input tax of export goods to offset the output tax of domestic sales after export tax exemption, so that the taxable amount of domestic sales goods is reduced or zero, and the funds of enterprises will not be occupied for a long time.
Five, the use of national preferential policies for second-hand goods sales planning.
Since June 5438+ 10/day, 2002, taxpayers selling second-hand goods (excluding second-hand goods sold by second-hand commodity business units and fixed assets for taxpayers' own use) will be subject to VAT at the rate of 4%, regardless of whether they are ordinary VAT taxpayers or small-scale taxpayers, and whether they are approved as pilot units for second-hand commodity adjustment or not. Taxpayers selling used motor vehicles, motorcycles and yachts for which consumption tax is levied, if the price exceeds the original value, the value-added tax shall be levied at a reduced rate of 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted; Business units selling used motor vehicles, motorcycles and yachts shall be subject to VAT at a reduced rate of 4%. According to the above regulations, if the sales price of motor vehicles, motorcycles and yachts with consumption tax just exceeds the original value, the tax payable will be significantly higher than the value-added part, resulting in a negative net cash flow from the purchase and sale of goods, and there is room for tax planning. We can determine a tax burden balance point, and its calculation formula is: sales price including tax-sales price including tax ÷ (1+4%) × 4% × 50% × (1+additional tax rate) = original value.
This equilibrium formula is to find out the tax-included price that is equal to the original value after deducting the payable value-added tax and its extra cash inflow from the tax-included sales price under the condition that the tax-included sales price can be higher than the original value, that is, the price that is higher than the original value after deducting the taxable expenses. In this way, by finding the balance point of tax burden, we can determine the best sales price, so as to achieve the purpose of reducing tax burden.