Two Schemes Of Consumption Tax Planning

The tax planning of consumption tax can be carried out in a variety of ways. The following two types of consumption tax planning schemes are introduced combined with the current tax policy.

The tax law stipulates that taxpayers who sell self produced taxable consumer goods sold by non independent accounting departments should calculate consumption tax according to their external sales or sales volume.

The tax law has no restrictions on the independent accounting department.

We know that the consumption tax's tax behavior occurs in the production field (including production, commission processing and import), rather than the circulation field or the ultimate consumption link (except gold and silver jewelry).

Therefore, enterprises that produce (commissioned or processed) taxable consumer goods in related enterprises should, under special circumstances such as retail sales, sell taxable consumer goods to their independent accounting sales departments at a lower but not contrary to the fair sale price, thereby reducing sales and thus reducing the amount of consumption tax payable.

However, the Sales Department of independent accounting department can only pay VAT instead of consumption tax because it is in the sales link, which will reduce the tax burden of the group's total consumption tax, but the tax burden of VAT will not change.

It should be noted here: as the relationship between the independent accounting department and the production enterprise is related, according to the twenty-fourth provision of the tax collection and administration law, "business pactions between establishments and establishments established by enterprises or foreign enterprises in China within the territory of China shall be charged or paid in accordance with the business pactions between independent enterprises, and the tax authorities shall have the right to make a reasonable adjustment (quot) instead of charging or paying the price and expenses in accordance with the business pactions between independent enterprises." dart

Example: a distillery mainly produces grain liquor, which sells wholesalers all over the country.

According to past experience, some commercial retail outlets, hotels and consumers in the city purchase about 1000 boxes of liquor directly from factories every year.

In order to improve the profitability of enterprises, enterprises set up an independent accounting Liquor Distribution Department in the city.

According to the price of the products sold to other wholesalers, the factory will settle accounts with the Department of distribution, 400 yuan per box, and the sales department will sell them at the price of 480 yuan per box.

The consumption tax rate of grain liquor is 25%.

According to the same period of calculation, the consumption tax should be 1000 x 480 x 25% = 120000 (yuan); the current consumption tax should be 1000 x 400 x 25% = 100000 (yuan);

In this case, if the Distribution Department is a non independent accounting form, it will not achieve the effect of tax saving.

The tax law stipulates that the taxpayers' own taxable consumer goods should be used as the basis of tax assessment in accordance with the highest sales price of the taxable consumer goods of the same kind.

In practice, when taxpayers exchange taxable consumer goods for goods or investment, they are generally determined according to the agreed price or valuation price of the two parties, and the agreement price is often the average price of the market.

If the highest sales price of similar taxable consumer goods is used as the basis of Taxation, it will obviously increase the burden on taxpayers.

From this, we can see that if we take the way of selling first, then buying shares (exchanging goods and paying debts), we will achieve the purpose of lightening the tax burden.

Example: a motorcycle manufacturer has sold three types of motorcycles in the same month, selling 50 cars at a unit price of 4000 yuan, selling 10 cars at a unit price of 4500 yuan, and selling 5 cars at a unit price of 4800 yuan.

In the month, 20 models of motorcycle and armour were exchanged for raw materials.

The price of motorcycles is determined by the weighted average selling price of the month, and the motorcycle consumption tax rate is 10%.

According to the tax law, the consumption tax should be 4800 x 20 x 10% = 9600 (yuan).

If the enterprise sells the 20 motorcycles after buying the raw materials in accordance with the weighted average price of the month, then it should accept the consumption tax as follows: (4000 x 50 + 500 x 10 + 4800 x 5) 50 + 10 + 5) x 20 x = 20 (yuan), and the tax saving amount is about RMB.