How to carry out tax planning for investment scale? How to carry out tax planning for trading enterprises in ordering meetings?

Abstract As a trading company affiliated to a large coal production enterprise group, it is necessary to organize enterprises in the railway, coal, electric power, steel, chemical and other industries to gather together every year and hold an annual ordering meeting to understand the industry reality or In the future development trend, through face-to-face communication between supply and demand sides of commodities, transportation capacity, capital, and technology, we will further strengthen regional and industry cooperation, form strategic partnerships, jointly defend against market risks, and achieve mutual benefit and win-win. *** common development. As an organizer, issues such as accommodation fees, meal fees, conference fees, participation fees collected from clients, and contract signing are usually involved during meetings. This article would like to share some views on how to conduct tax management and planning for the above matters.

Keywords trading enterprises; order fairs; tax planning

Article 8 of the "Enterprise Income Tax Law" stipulates: "The actual and reasonable expenditures incurred by the enterprise related to the acquisition of income include Costs, expenses, taxes, losses and other expenditures are allowed to be deducted when calculating taxable income." Article 27 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" stipulates: "Relevant expenditures refer to Expenditures directly related to the acquisition of income. Reasonable expenditures refer to necessary and normal expenditures that are consistent with the normal production and operation activities and should be included in the current profits and losses or related asset costs. "The new implementation regulations do not include conference fees, conference fees and expenses. Specific deduction standards for business travel expenses are stipulated, so as long as there are legal certificates and evidence proving their authenticity, they can be deducted truthfully. However, there are strict regulations on the deduction of similar business entertainment expenses. Article 43 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" stipulates: "Business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted at 60% of the amount incurred, but the maximum shall not exceed the current year's sales ( 5‰ of operating income. ”

1. Planning of meal expenses for ordering meetings

In actual work, when companies hold ordering meetings, they usually rent comprehensive hotels, that is, accommodation, Meals and meetings are all held in the same hotel, and the hotel will issue invoices at the end of the meeting. As an enterprise, according to the requirements of the "substance over form principle" for the quality of accounting information in the enterprise standards, as long as it is related to the conference fee, it should be based on the essence of the expense, as "administrative expenses - conference fees" or "Sales expenses - conference fees" accounting. However, according to tax inspection experience, if the conference fee is invoiced separately from the meal fee and accommodation fee, the meal fee will generally be regarded as business entertainment expenses, and the tax will be increased according to the tax law. The full amount cannot be deducted before tax. At the same time, Tax inspections have strict requirements for listing conference fees. The certification materials required for conference fees include: meeting time, location, attendance sheet, content, purpose, fee standards, payment vouchers, video materials, etc. Therefore, when holding an order meeting, enterprises should strictly control the expenditure of various expenses and keep relevant vouchers to avoid inadvertently increasing business entertainment expenses and reducing the amount of pre-tax deductions.

2. Planning of conference fees in the ordering meeting

When holding an ordering meeting, the organizer will usually charge a certain amount of conference fees from the participating units, and the organizer will issue a receipt by itself. It is collected and treated financially as other business income, and business tax and surcharges are paid at the rate of "service industry" in business tax. The author thinks there are two things wrong with this. First, it is easy to cause differences in tax inspections. According to the "Notice of the State Administration of Taxation on the Collection of Turnover Tax on Part of the Fees Collected by Commercial Enterprises from Suppliers of Goods" (Guo Shui Fa [2004] No. 136), "the fees charged by commercial enterprises from suppliers are related to the sales volume, The sales volume is not necessarily related, and the income from commercial enterprises providing certain services to suppliers, such as admission fees, advertising promotion fees, shelf fees, display fees, management fees, etc., does not belong to flat sales rebates and does not offset the current value-added tax. Input tax shall be levied as business tax at the applicable tax item rate.

When conducting tax planning for transactions, taxpayers need to pay attention to the fact that changes in the legal nature of transactions must meet the basic principles of "unity of form and substance of transaction" and "real commercial transaction purpose". Otherwise, it will be easy for the tax authorities to It was determined to be malicious tax avoidance and was investigated and denied, causing unnecessary losses to the company.

References

［1］ Wang Zhiyong. Corporate tax planning plan design and case review［M］. Enterprise Management Press, 2010.

［2］ Wang Zhiyong. Enterprise Tax Planning［M］. Enterprise Management Press, 2008.

［3］ National Certified Tax Agent Professional Qualification Examination Textbook Writing Group. Tax Law［M］. China Taxation Press, 2012.