The current scope of consumption tax collection mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items, and some tax items are subdivided into several subheads.
How to plan the consumption tax? Come and study with me! 6 ways to help you get it easily ~
(A) sales tax planning law
The Provisional Regulations on Consumption Tax stipulates that consumption tax is generally paid in the production, entrusted processing and import of taxable consumer goods (except gold and silver jewelry and cigarettes). In the subsequent wholesale and retail links, because the price already includes the consumption tax (which belongs to the in-price tax), there is no need to pay the consumption tax, and the tax is ultimately borne by the consumers.
Taxpayers of consumption tax are units and individuals that produce, entrust, retail and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax. Because most of the consumption tax is paid in the production process, most of the sales process is not. Therefore, if we can reduce the sales value of the production process and improve the sales value of the sales process, as long as the pricing is reasonable, we can achieve the effect of tax saving.
For example, companies that produce and process motorcycles, automobiles, batteries and paints can reduce the excessive consumption tax burden by setting up a separate sales company because it involves consumption tax.
Specific planning ideas: register an independent accounting sales company, first sell the company's products to the sales company, and then the sales company sells them to dealers or customers. Because the consumption tax of these taxable products is paid in the production process, not in the sales process, the sales company does not have to pay consumption tax in the sales process, so as long as the price is reasonable, it can pay less consumption tax.
In practice, the marketing department is an indispensable part of the enterprise's business value chain, and it is in line with the reality of the enterprise to leave part of the profits in the sales company. In tax planning, enterprises should reasonably divide the profits of production links and sales links.
According to the laws of the market, the profit of the general manufacturing process is very low, so it is reasonable to estimate a relatively reasonable proportion, such as 30%-40% of the profit to the sales company. However, it is absolutely impossible to transfer all the profits beyond the normal range to the sales company, which is contrary to common sense and will lead to tax verification. As long as it is properly allocated, there is still room for tax planning.
(2) The tax planning method of changing the sales package into the way of collecting deposit.
Whether the packaging charges a deposit with the sale of goods is due to different accounting treatment methods, which leads to different results in calculating consumption tax. If an enterprise sells packaged products without pricing, and the deposit is not regarded as the taxable amount of taxable consumer goods, the consumption tax may be reduced.
(3) Tax planning for all outsourced processing.
Consumption tax is levied in production, entrusted processing and import, but not in sales. Consumption tax shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party. If the entrusting party uses the taxable consumer goods recovered from outsourcing processing for the continued production of taxable consumer goods, it is allowed to deduct the tax withheld and remitted by the entrusting party in accordance with the regulations.
However, if the entrusting party, namely Party A, does not take back the taxable consumer goods outsourced by the entrusting party for continuous processing, but all taxable consumer goods can be processed by the entrusting party and sold directly to the outside world, the link of Party A's own production and processing will be omitted, resulting in different tax basis due to the mode conversion, namely:
Taxable value of products entrusted for processing = (material cost+processing fee+specific tax) /( 1- consumption tax rate).
The taxable value of the products continuously processed by the entrusting party is the sales price of the products, and the sales price of the products is generally higher than the taxable value. The difference between the two different taxable values leads to different calculation results of consumption tax, so there is room for tax planning.