2. Use preferential tax policies to reduce the tax burden. There are many preferential tax policies for value-added tax, including tax reduction and exemption, refund upon collection, refund after collection, etc. Taxpayers can make full use of these preferential policies to achieve the purpose of tax saving.
Planning of VAT purchase behavior. The purchase behavior belongs to the agency industry in the service industry, if three conditions are met at the same time (first, the trustee does not advance funds; Second, the seller issues the invoice to the entrusting party, and the entrusted party forwards the invoice to the entrusting party; Third, the trustee shall settle the payment with the client according to the actual sales and the value-added tax charged by the seller, and collect the business tax at the rate of 5% instead of the value-added tax. Therefore, taxpayers with purchasing business should try their best to meet these three conditions and pay taxes according to business tax instead of value-added tax.
3. VAT entrustment plan. There are mainly two kinds of consignment behavior: the difference between purchase and sale and the handling fee. The former imposes value-added tax, while the latter imposes business tax. When the price difference rate (price difference rate = (selling price-buying price)/selling price) is greater than 29.4 1%, 5% business tax is paid according to the commission type, and the tax burden is light; When the price difference rate is less than 29.4 1%, the tax burden of consignment according to the price difference is lighter.
4. Commercial retail enterprises choose reasonable charging methods from suppliers in order to save taxes. When charging suppliers, commercial retail enterprises can charge most of the fees in the name of entrance fees and shelf fees. On the basis of the estimated sales volume, a small part of the remaining expenses will be charged according to the sales volume or a certain proportion of the sales volume after the end of a sales cycle, so that most expenses will only pay 5% business tax and a small part will pay 17% value-added tax.
5. Tax planning to promote profits. Generally speaking, the promotion methods of industrial and commercial enterprises are divided into three types: discount promotion, physical gift and cash return. Considering various tax factors, discount promotion is the most cost-effective in the choice of promotion methods; The second is in-kind donation, and returning cash is the most uneconomical.
6. Tax planning of freight. If the fleet under the enterprise mainly transports the goods sold by the enterprise, it can be independent and become a secondary legal person transportation subsidiary, so that the freight income will be changed from VAT to business tax, thus achieving the effect of tax saving.