(1) The legal basis for the identity planning of VAT taxpayers. VAT taxpayers are divided into general taxpayers and small-scale taxpayers according to law. Taxpayers with different identities apply different tax rates and preferential tax policies, which vary greatly. The current tax law clearly defines ordinary taxpayers and small-scale taxpayers: ordinary taxpayers refer to enterprises and business units whose annual sales value-added tax exceeds the standard of small-scale taxpayers, and whose accounting system is sound, and they are recognized as ordinary taxpayers after application for examination and approval and enjoy the treatment of ordinary taxpayers. Taxpayers who meet the standards of ordinary taxpayers and have not applied for recognition shall calculate the output tax at the rate of 17%, and directly take the output tax as the taxable amount. Input tax cannot be deducted, and special VAT invoices cannot be used. Small-scale taxpayers refer to value-added tax taxpayers whose annual payable value-added tax sales are lower than the prescribed standards, their accounting is not perfect, and they cannot submit relevant tax information as required. Individuals, non-enterprise units and enterprises with infrequent VAT taxable behaviors are also classified as small-scale taxpayers. The annual VAT sales standards are: taxpayers engaged in the production of goods or providing taxable services for processing, repair and replacement, taxpayers mainly engaged in the production of goods or providing taxable services for processing, repair and replacement (specifically, the annual sales of goods or providing taxable services for processing, repair and replacement account for more than 50% of their total annual sales), and taxpayers engaged in the wholesale or retail of goods are small-scale taxpayers with annual VAT sales of less than 6,543,800 yuan. Taxpayers engaged in the wholesale or retail of goods are small-scale taxpayers with annual VAT sales below 6.5438+0.8 million yuan, and general taxpayers with annual VAT sales above 6.5438+0.8 million yuan.
Whether the accounting system is sound or not mainly depends on whether it can provide complete tax information and accurately calculate the input tax, output tax and tax payable. If it can, it is considered that its accounting system is sound, otherwise it is considered that its accounting system is not sound. When determining the identity of taxpayers, the tax authorities mainly consider whether the accounting system is sound, not the sales scale. In other words, if the enterprise's accounting system is really sound, it can provide accurate and complete tax payment information and pay taxes according to law, even if there is still a gap between the production and operation scale of industrial enterprises and the standards stipulated in the tax law, it can also apply for recognition as a general taxpayer. On the other hand, even if the sales scale reaches the standard and is recognized as a general taxpayer, if its accounting system is not perfect or even illegal, its general taxpayer qualification will be cancelled. This provides space for the identity planning of general taxpayers and small-scale taxpayers.
(2) Several factors should be considered when choosing different taxpayer identities. The first is the value-added rate factor. For small-scale taxpayers, the value-added rate is inversely proportional to their tax burden, that is, the greater the value-added rate, the lighter the tax burden, because the advantage of lower collection rate gradually overshadows the disadvantage of non-deductible input tax; For ordinary taxpayers, the value-added rate is directly proportional to their tax burden, that is, the greater the value-added rate, the heavier the tax burden, because the greater the value-added rate; The less deductible input tax.
Secondly, the product sales target, if the products are mainly sold to general taxpayers, and special VAT invoices are often used, the general taxpayers should be selected; Thirdly, improving the accounting system may increase the cost. If the cost is greater than the income brought by the transformation from small-scale taxpayers to ordinary taxpayers, it will be unfavorable to enterprises.
(three) the specific planning ideas of taxpayer identity:
1. Individuals, non-enterprise units and enterprises with infrequent VAT taxable activities can only become small-scale taxpayers, and there is no room for planning.
2. Taxpayers who meet the requirements of ordinary taxpayers must apply for recognition, otherwise, the output tax shall be regarded as the tax payable directly, and the input tax shall not be deducted, nor shall the special VAT invoice be used for punishment.
3. The value-added rate of products determines the tax burden of general taxpayers and small-scale taxpayers. The tax burden can be determined by calculating the tax burden balance point between ordinary taxpayers and small-scale taxpayers. Assuming that the general taxpayer's output tax and input tax rates are both t 1, the tax payable is Tl, the small-scale taxpayer's collection rate is t2, the tax payable is T2, the sales income is S, the purchase price is G, the output tax is Ts, the input tax is Tg, and the value-added rate is R, then:
General taxpayer: r = (s-g)/g, then c = s/( 1+b),
Taxable amount t1= ts-TG = (s-c) × t1= s× [1-1(1+r) ]× t1,
Small-scale taxpayer: tax payable T2 = s× T2,
When T 1=T2, their tax burden is equal, so s× [1-1(1+r) ]× t1= s× t2, that is, the value-added rate.
R = T2/(T 1-T2)。 If T 1 = 17% and T2 = 6%, then R = 6%/( 17%-6%) = 54.5%. The planning idea is:
(1) When the value-added rate r = t2/(T 1-t2), the tax burden of general taxpayers and small-scale taxpayers is equal, and there is no difference between them in terms of tax burden.
(2) When the value-added rate is R T2/(T 1-T2), the tax burden of general taxpayers is greater than that of small-scale taxpayers, so small-scale taxpayers should be selected from the perspective of tax burden.
(3) When the value-added rate is r "t2/(t1-t2), the tax burden of general taxpayers is less than that of small-scale taxpayers, so general taxpayers should be selected from the perspective of tax burden.
4. If a small-scale taxpayer wants to become a general taxpayer, he must comprehensively consider the factors such as whether the annual taxable sales reach the standard, the product value-added rate, the possible increased cost of improving the accounting system, and the product sales target. If the value-added rate r = t 1/(t 1-t2), the products are mainly sold to ordinary taxpayers, and the annual taxable sales are near the legal standards, so the accounting formulation is not sound enough, then he will mainly consider becoming an ordinary taxpayer. If the former is greater than the latter, efforts should be made to increase sales and make enterprises become ordinary taxpayers. Otherwise, the sales volume should be below the standard, maintaining the status of small-scale taxpayers.
5. For taxpayers who mainly produce goods or provide taxable services for processing, repairing and repairing, and also engage in wholesale or retail of goods, it is more favorable to be a general taxpayer if the factors such as product value-added rate, sales target and accounting system are comprehensively considered, but the annual sales are relatively small, and the annual sales of taxpayers engaged in producing goods or providing taxable services for processing should be increased, accounting for more than 50% of the total annual sales, which makes it easier to become a general taxpayer; On the other hand, if you have an advantage as a small-scale taxpayer, the annual sales engaged in the production of goods or providing taxable services for processing, repair and replacement should account for less than 50% of the total annual sales, so even if the annual sales are relatively large, as long as it does not exceed 6,543,800 yuan, it still meets the conditions of small-scale taxpayers.
Two, through the division or decentralized management for VAT planning.
(1) Planning basis for separate operation or decentralized operation: 1. The object of value-added tax reduction and exemption stipulated in the current tax law is independent, mainly for a certain production link and a certain product. For agricultural products, only primary agricultural products, processed or non-self-produced products produced and sold by taxpayers are not allowed to be reduced or exempted: 2. The current tax law stipulates that the tax burden of value-added tax is heavy and the tax burden of business tax is light, and the tax treatment of different taxpayers' mixed sales behavior is different. Value-added tax is levied on mixed sales of enterprises, institutions, units and individuals engaged in the production of goods or providing taxable services for processing, repair and replacement, and business tax is levied on mixed sales of other taxpayers; 3. Running-in activities need to be accounted for separately, otherwise the tax rate will be higher. At the same time, taxpayers who run projects with different tax rates, tax reduction and exemption projects, labor services projects applying for VAT and business tax projects need to be accounted for separately, otherwise all VAT will be levied and the tax rate will be higher.
(2) Planning idea of separate operation or decentralized operation: 1. For small and complete, large and complete enterprises, different production links and different products can be dispersed, independently accounted for or divided into several independent enterprises, so that the production links or products that can enjoy tax reduction and exemption and deduction of input tax can really enjoy, thus reducing the tax burden of enterprises; 2. Enterprises that meet the conditions for collecting value-added tax in mixed sales should operate the business that collects business tax in mixed sales separately, set up an independent legal person, and conduct separate accounting, and collect business tax on this part of the business to reduce the overall tax burden of the enterprise; 3. For enterprises engaged in part-time activities, their part-time projects should be accounted for independently, so that low-tax projects, tax reduction and exemption projects and business tax projects are taxed separately according to the tax burden stipulated in the tax law, so as to reduce the tax burden.
Three, through mergers or joint ventures for VAT planning
(1) merger planning. For small-scale taxpayers, if the value-added rate is not high, the products are mainly sold to ordinary taxpayers. After judgment, becoming an ordinary taxpayer is beneficial to the corporate tax burden, but it is difficult to expand the business scale at the moment. You can contact several similar small-scale taxpayers to merge and expand the scale to become ordinary taxpayers.
(2) Joint venture planning. VAT taxpayers can also become business tax taxpayers through joint operation with business tax taxpayers, thus reducing the tax burden. For example, enterprises engaged in telecommunications equipment will pay value-added tax if they operate independently, but they will pay business tax instead of value-added tax if they are approved by the telecommunications management department for joint operation.
Fourth, make full use of preferential tax policies. Value-added tax is the most favorable tax except enterprise income tax. If these preferential policies are used well, it can greatly reduce the tax burden for enterprises.
The current preferential policies for value-added tax are mainly as follows: according to industry preferences, tax reduction or low tax rate policies are set for different industries, such as agriculture and environmental protection industries; There are many preferential tax policies according to product categories, such as environmental protection products, agricultural products and waste utilization products; There are many preferential tax policies in different regions, such as special economic zones and western regions; There are many preferential tax policies according to the nature of production entities, such as school-run enterprises, disabled welfare enterprises and high-tech enterprises. According to the above-mentioned preferential policies, enterprises must fully consider the investment field, investment industry, product type and enterprise nature in their business activities such as establishment and investment, and enjoy tax incentives to the maximum extent and make full use of them.
Relevant information comes from other specific ways of www.taxlawyer.com.cn VAT planning, which can be found on this website.