How to carry out tax planning with business tax concurrently?

Part-time operation means that a taxpayer operates both business tax items and value-added tax items, or a taxpayer operates the same tax item with different tax rates. It is the embodiment of diversified business scope. Mixed sales behavior refers to the sales behavior involving both VAT taxable goods and non-taxable services, and non-taxable services are provided for direct sales of a batch of goods. The two are closely related and subordinate, which is completely different from the above-mentioned part-time behavior of engaging in both this tax and that tax, and there is no direct subordinate relationship between them. Due to the different tax rates of different business scopes and taxes, enterprises need to carry out reasonable tax planning in their operations, and the space for tax planning is very large. ?

1. tax planning by choosing part-time operation and mixed sales?

Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that enterprises, business units and individual operators engaged in the production, wholesale or retail of goods, as well as mixed sales of enterprises, business units and individual operators engaged in the production, wholesale or retail of goods and engaged in non-taxable services, shall be regarded as sales of goods and shall pay value-added tax; The mixed sales behavior of other units and individuals is regarded as the sales of non-taxable services, and no value-added tax is levied. The term "mainly engaged in the production, wholesale or retail of goods and concurrently engaged in non-taxable services" refers to the total number of goods and non-taxable services sold by taxpayers every year, in which the annual sales of goods exceeds 50% and the turnover of non-taxable services is less than 50%. ?

Planning idea: Generally speaking, because the VAT rate is much higher than the business tax rate, part-time operations must be accounted for separately to avoid all turnover being taxed at the VAT rate and increase the tax burden. In fact, it is not entirely true, because value-added tax only taxes the value-added amount, while business tax taxes the business in full. If the value-added ratio is large, it is more cost-effective to calculate separately; If the value-added ratio is small, separate accounting may not be beneficial. In order to compare the two, we assume that the total income of part-time operation is a, the value-added rate is b, the value-added tax rate is R 1, and the business tax rate is R2. Then:?

According to the VAT rate, the payable VAT amount =A×B×R 1?

According to the business tax rate, the payable business tax amount =A×R2?

When their tax burden is equal, A×B×R 1=A×R2, then B=R2/R 1?

It can be seen that it is more cost-effective to plan to pay business tax only when the actual value-added rate is greater than B, and it is more cost-effective for taxpayers to plan to pay value-added tax when the actual value-added rate is less than B. Therefore, for mixed sales, taxpayers can choose low-tax taxes by controlling the proportion of taxable goods and non-taxable services. If the value-added ratio is small, it is best to be a VAT taxpayer, and taxable goods should account for more than 50% of the total sales; Otherwise, taxable goods should account for less than half of the total sales. ?

Planning case 1: A building materials store is a general VAT taxpayer. While operating the wholesale and retail of building materials, we also undertake external installation and decoration projects. In June 2006165438+1October, a mixed sales business took place, selling building materials and installing them on behalf of customers. The purchase cost of building materials is 1 10,000 yuan, and the store sells them at the price of110.5 million yuan (the applicable business tax rate is 3%) and installs them on behalf of customers. How to carry out tax planning?

Planning analysis: the actual value-added rate of the enterprise = (115-100) ÷15 =13.04%, while b = 3% ÷17%. ?

Planning result: If all taxes are paid according to the VAT, the VAT should be paid = (115-100) ×17% = 2.55 (ten thousand yuan); If all taxes are paid according to the business tax, the business tax payable is = 1 15. In other words, stores should try to make merchandise sales account for more than 50% of total turnover. ?

Suppose that the purchase cost of building materials in this store in that month is 6.5438+0.00 million yuan, and the sales and installation price on behalf of customers is 6.5438+0.25 million yuan. It should plan to pay business tax. Because the actual value-added rate of the enterprise at this time = (125-100) ÷125 = 20%, that is, the actual value-added rate is greater than B (20% >; 17.6%), if all are taxed according to the value-added tax, the value-added tax should be paid = (125-100) ×17% = 4.25 (ten thousand yuan), if all are taxed according to the business tax, the business tax should be paid =1. In other words, stores should try to make the sales of goods account for less than 50% of the total turnover. ?

The above case is just about a business. If the store has been operating for a long time, it is necessary to record the operation in detail and calculate the value-added rate of building materials in mixed sales every year. If the value-added rate is less than 17.6%, the taxpayer should be selected as the value-added tax, and the sales of goods should reach more than half of the total turnover as far as possible. If the value-added rate is greater than 17.6%, choose to be a business tax payer, and try to make the sales account for less than 50% of the total turnover in your business. ?

Second, the tax planning of two kinds of part-time operation?

In the diversified operation of enterprises, there are generally two kinds of part-time operation. One is that taxpayers who pay business tax are engaged in the business of paying value-added tax, that is, selling goods that pay value-added tax, such as hotels that provide accommodation and catering services, and selling some local specialties. The other is that taxpayers who pay value-added tax are also engaged in the business of paying business tax, that is, they are involved in the scope of business tax and provide business tax taxable services. For example, computer companies not only sell computer hardware, but also engage in software development and transfer, and VAT taxpayers rent their own houses. According to the provisions of the tax law: taxpayers engaged in non-taxable services should separately account for the sales of goods or taxable services and the sales of non-taxable services. If it is not accounted for separately or cannot be accurately accounted for, its non-taxable services shall be subject to VAT together with the goods or taxable services. Because the VAT rate is much higher than the business tax rate, it will increase the tax burden of enterprises. ?

Planning ideas: In the first case, the enterprise should be a small-scale taxpayer, as long as the applicable business tax rate and value-added tax rate of the enterprise are considered, if the business tax rate is higher than the value-added tax rate, it is best not to calculate separately and pay the value-added tax together; If the business tax rate is lower than the value-added tax rate, it is better to calculate it separately. ?

In the second case, if it is a general taxpayer of enterprise value-added tax, whether it is accounted for separately depends on the input tax that labor services are allowed to deduct. If the input tax allowed to be deducted is small, that is, the value-added amount is low, it is cost-effective, otherwise it is best not to calculate separately. If the enterprise is a small-scale taxpayer, it is necessary to compare the value-added tax rate and business tax rate of the enterprise; If the enterprise business tax rate is higher than the value-added tax rate, it is best to choose not to calculate separately. ?

Planning Case 2: A high-class hotel is mainly for foreign guests, so while providing accommodation and catering services, a sales counter is set up to sell some goods with China characteristics. In 65438+February, the hotel's housing and catering income was 4.5 million, and the sales counter realized sales income of 800,000. How to carry out tax planning?

Case analysis: Hotel accommodation and catering services belong to the category of business tax, while commodity sales belong to the category of value-added tax, so the hotel management mode belongs to part-time behavior. If VAT is levied, it is a small-scale taxpayer. ?

Tax planning: If the hotel does not separately calculate the income from accommodation, catering and commodity sales, it shall pay VAT on all the income: (450+80)×6% = 3 1.8 (ten thousand yuan). ?

If the hotel accounts for two taxable incomes separately, the value-added tax payable =80×6%=4.8 (ten thousand yuan), the business tax payable =450×5%=22.5 (ten thousand yuan), and the total tax payable =4.8+22.5=27.3 (ten thousand yuan). Planning results: Choosing separate accounting can save 45,000 yuan of hotel tax (365,438+8,000 yuan-273,000 yuan). If urban construction tax and education surcharge are considered, more taxes will be saved. ?

Planning case 3: A computer company is a small-scale VAT taxpayer. This company not only sells computer hardware, but also develops and transfers software. In June, 2006, the hardware sales amounted to 300,000 yuan, and the income from entrusted software development and transfer was 654.38+10,000 yuan. How should enterprises make tax planning?

Case study: The sale of computer hardware by this enterprise belongs to the scope of value-added tax, while the transfer of intangible assets computer software belongs to the scope of business tax, so this enterprise belongs to the taxpayer who pays both value-added tax and business tax. ?

Tax planning: If the enterprise conducts separate accounting, it shall pay VAT = [30 ÷ (1+4%) ]× 4% =1.15 (ten thousand yuan). ?

Business tax payable = 10×5%=0.5 (ten thousand yuan), and the total tax payable * * * is 16500 yuan (1500 yuan +0500 yuan). ?

If the enterprise does not conduct separate accounting, it shall pay VAT = [40 ÷ (1+4%)] × 4% =1.54 (ten thousand yuan). Planning results: It can be seen that enterprises can pay less tax by 0. 1 10000 yuan (16500 yuan-15400 yuan) if they choose not to conduct separate accounting. ?

3. Establish tax planning enterprises with the same tax but different tax items and tax rates?

Goods or taxable services with the same tax, different tax items and different tax rates should also be accounted for separately after income is obtained, and the tax payable should be calculated separately at different tax rates to avoid confusion of applicable tax rates and the phenomenon of underpaying or overpaying taxes. If sales are not accounted for separately, the tax law stipulates that the tax rate is higher. ?

Case 4: A restaurant operates both catering and entertainment industries. From June 5438 to October 2006 10, the restaurant earned 654.38 million yuan in catering and 20,000 yuan in entertainment (the applicable tax rate for local entertainment is 20%). How should restaurants make tax planning?

Case study: The catering industry and entertainment industry operated by this restaurant belong to the scope of business tax, but the applicable tax rates are different. The catering industry belongs to the service industry, and the applicable tax rate is 5%, while the entertainment industry belongs to the entertainment industry, and the applicable tax rate is 20%. Therefore, the operating mode of restaurants belongs to the same tax, with different tax items and tax rates. For this kind of concurrent operation, you can choose to keep accounts separately or not. Tax planning:

(1) If it is not accounted for separately, the business tax shall be paid at the rate of 20% on the total income of the catering and entertainment industries. Business tax payable =( 10+2)×20%=2.4 (ten thousand yuan). ?

(2) Accounting separately, if the catering service items are taxed at the rate of 5%, the business tax payable is = 10×5%=0.5 (ten thousand yuan), while the entertainment industry is taxed at the rate of 20%, the business tax payable is =2×20%=0.4 (ten thousand yuan), and the business tax payable is * * = 0.5+. ?

Planning results: According to the calculation results, the tax paid by independent accounting is 6.5438+0.5 million yuan (24,000 -0.9 million yuan) less than that by no independent accounting. ?

Fourth, tax planning through enterprise separation?

Enterprise division refers to the legal act of dividing an enterprise into two or more new enterprises according to law. After the separation of enterprises, the original enterprises will not disappear completely in the process of enterprise separation, and the production and operation of the original enterprises will continue, only a part will be separated from the original enterprise matrix to form a new enterprise or two or more new enterprises will be completely established on the basis of the original enterprises. According to the provisions of the tax law, separated enterprises shall pay taxes according to their respective applicable tax laws and regulations. Therefore, the tax burden of the new enterprise formed after the separation of enterprises is different from that of the original enterprise, which provides space for enterprises with concurrent or mixed sales behavior to carry out tax planning. ?

Case 5: Company A is a comprehensive business enterprise (VAT general taxpayer), which consists of three dependent business departments: retail mall, power supply equipment processing factory and engineering installation and construction team. The first two departments mainly produce and sell goods, and the engineering installation and construction team mainly undertakes the erection and transformation of power supply lines and the installation and maintenance of transmission equipment. Moreover, the equipment and materials used in this installation project are provided by the enterprise to the entrusting party, that is, the installation of contracted materials. ?

Case study: From the construction team's point of view, each business consists of the price of goods, equipment and materials sold and the labor cost of installation, and these businesses are mixed sales according to the tax law, that is to say, this sales business involves both goods and non-taxable services. Because this business is not accounted for separately, value-added tax should be paid according to the tax law, and this business can deduct less input tax, which obviously increases the tax burden of enterprises. ?

Planning idea: Enterprise restructuring and separation, independent engineering installation and construction team, taking photos and accounting separately. According to the tax law, the construction team has to pay business tax, and the business tax rate of the installation industry is 3%. ?

Calculation and analysis: It is assumed that the operating income of contracted labor services and materials is 3 million yuan (excluding tax income), including 2 million yuan for building materials and 6,543,800 yuan for installation hours, and the input tax can be deducted from 6,543,800 yuan. The value-added tax payable by enterprises before separation is 300× 654.38+07%-654.38. ?

After the enterprise is divided, assuming that there is no input tax for providing installation services, the original enterprise should pay VAT = 200×17%-15 =19 (ten thousand yuan), and the separated enterprise (construction team) should pay business tax =100× 3% = 30,000. Company * * * tax amount = 19+3=22 (ten thousand yuan). ?

Planning results: the company can save tax140,000 yuan (360,000-220,000 yuan) through division, and the tax rate will be reduced from 654.38+02% (36 ÷ 300× 654.38+000%) to 7.3% (22 ÷ 300× 654.38+). ?