How to write a tax saving plan!

In actual economic activities, the taxable items stipulated in business tax are different from those stipulated in value-added tax and consumption tax in price determination. The former is mostly negotiated by both parties, while the latter is clearly marked, so that business tax payers can declare business tax at a lower price and pay less business tax. Enterprises can refer to the following tax saving schemes:

Transfer intangible assets

The business tax on the separate transfer of intangible assets shall be calculated directly by multiplying the transfer income by the tax rate. If intangible assets are transferred with commodity sales, we should clearly distinguish between commodity sales and intangible assets sales. The general technical expenses, technical service fees and personnel training fees of drawings and materials belong to the transfer income, and the design fees charged for the installation and use of equipment and the expenses for equipment manufacturing, maintenance and drawings are incorporated into commodity sales. If only from the perspective of paying business tax, enterprises can make tax planning for this business, and they can hide the technology transfer fee in the equipment price, and charge more equipment fees and less technology transfer fees, which can save some business tax.

Sell real estate

When selling buildings or land attachments separately, the business tax shall be directly calculated and paid by multiplying the turnover by the tax rate. When a new building is sold, its self-built behavior is calculated at the building tax rate of 3%, and the sales building is taxed at the tax rate of 5%, with a difference of 2%. Understanding this policy is helpful for enterprises to make tax planning. Therefore, if an enterprise develops real estate by itself or in the form of contracted projects, the tax rate of 3% is applicable.

engineering contracting

As long as the tax laws of taxpayers, industries and regions are different, there is room for tax planning. According to Article 7 of the Notice on Answering Business Tax (I) [Guo Fa (1995)No. 156], the construction and installation business contracted by engineering contracting companies and construction units, whether they participate in the construction or not, should be taxed according to the tax item of "construction industry". Engineering contracting companies do not sign construction and installation contracts with construction units, but are only responsible for the projects.

Set up affiliated enterprises overseas

Overseas enterprises are entrusted by domestic enterprises to design construction, engineering and other projects. In addition to sending personnel to China for on-site investigation, data collection and understanding of the situation before the start of design work, the design scheme, calculation and drawing are all carried out outside China. After the design is completed, the drawings will be handed over to domestic enterprises. In this case, we can be lenient and temporarily exempt from business tax all the design business income obtained by overseas enterprises from China.

Entrusted building

According to the relevant provisions of the current tax law, the housing development company undertakes the unified housing construction of state organs, enterprises and institutions, and the entrusted housing unit can provide the land use right certificate, the approval letter of the construction project of the relevant departments and the infrastructure plan, and the housing development company (i.e. the trustee) does not advance the funds and meets the conditions of "other agency services", the business tax will be levied on the fee income obtained by the housing development company according to the tax item of "service industry", otherwise. Business tax is levied in full according to "sales of real estate".

Transportation enterprise

When a transport enterprise transports passengers or goods from People's Republic of China (PRC) and other enterprises transport passengers or goods overseas, the turnover shall be the balance of the total freight minus the freight paid to the carrier enterprise. Therefore, from the perspective of enterprise tax saving, we should ask the other party to expand the freight to offset the total cost, and seek the other party to repay the high cost in other ways to make up for the loss.

tourism

The turnover of tourism is the balance of all expenses minus the accommodation and transportation fees, ticket fees and other expenses paid by tourists to other units. If a tour group is organized to travel abroad, and the tour group is taken over by other tourism enterprises abroad, or if a tour group is taken over by other tourism enterprises in China, the turnover shall be the balance after deducting the travel expenses paid to the tour group enterprise. In this way, in tour groups, it is possible to save taxes through cooperation.

Real estate rental

When renting a house, the owner usually writes the house rent together with utilities into the lease contract for the convenience of calculation. But in this way, on the one hand, the income from water and electricity charges is merged into the rental income to pay 5% business tax, on the other hand, the input value-added tax on the purchase of water and electricity cannot be deducted. In order to maximize the income of the enterprise, the owner enterprise can re-plan the above business behavior. The enterprise and the leasing company respectively sign a resale water and electricity contract and a house lease contract, and separately account for the water and electricity income and the house lease income, and conduct separate accounting treatment. If this is done, on the one hand, the turnover of rental income will be reduced, thus paying less business tax. On the other hand, the input value-added tax on the purchase of water and electricity can be deducted.