How to plan tax without input ticket?

legal analysis: there are several ways to make tax planning without input tickets. First, the choice of suppliers. In terms of supplier selection, try to choose suppliers who can provide invoices. You can choose ordinary taxpayers instead of small-scale taxpayers, because small-scale taxpayers can issue special tickets, but the tax rate (3%, 5%, 1%) is relatively low, and the corresponding deductible input tax amount becomes less. Secondly, the business can be split. If the suppliers are mostly individuals, and the suppliers are unwilling to set up individual industrial and commercial households or enterprises, enterprises can consider changing themselves, splitting the procurement department and setting up individual proprietorship enterprises, individual industrial and commercial households or partnerships. These enterprises do not need to pay enterprise income tax, and individual income tax can be approved and levied. Sole proprietorship enterprises, individual industrial and commercial households or partnership enterprises can issue special tickets to the main company, and the approved collection does not require input. However, the sole proprietorship enterprises in some areas have been restricted, and the road of using sole proprietorship enterprises to approve and levy may be only short-lived. Third, strategic tax saving. The upstream can't provide invoices, so enterprises can consider the backward integration development and expand their business to suppliers. For example, hotels need to purchase a large number of crops such as vegetables and fruits every day, and purchasing agricultural and sideline products from wholesale markets may not be able to obtain sales invoices or special VAT invoices. Enterprises can consider buying directly from farmers, and the enterprises can issue invoices for the purchase of agricultural products to calculate the deduction, or they can consider setting up special farms to be self-sufficient. Finally, you can change the tax calculation method and enjoy preferential policies. VAT tax calculation methods include general tax calculation method and simple tax calculation method. Under the general tax method, the tax payable = output tax-input tax, and the input invoice is needed to offset the value-added tax. However, under the simple tax calculation method, the taxable amount = taxable sales × collection rate.

legal basis: provisional regulations of the people's Republic of China on business tax article 5 the turnover of taxpayers provides taxpayers with taxable services, transfers intangible assets, or sells real estate, and all the prices and other expenses. However, the following circumstances are excluded:

(1) If the taxpayer distributes the contracted transportation business to other units or individuals, the turnover shall be the balance of all the price and extra-price expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;

(2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other tour companies for tourists;

(3) If the taxpayer subcontracts the construction project to other units, the turnover shall be the balance of all the price and extra-price expenses obtained by the taxpayer after deducting the subcontracting money paid to other units;

(4) For the business of buying and selling financial commodities such as foreign exchange, securities and futures, the turnover shall be the balance of the selling price minus the buying price;

(5) Other circumstances stipulated by the competent departments of finance and taxation of the State Council.