Consumption Tax And Tax Strategy Confluence (1)

The tax strategy of consumption tax includes: 1. tax payment strategy; 2. tax link strategy; 3. tax payment timing strategy; 4. tax location strategy; 5. calculation formula strategy; 6. tax saving strategy for sales of taxable consumer goods; 7. package tax saving strategy; 8. deduction of purchased tax free consumer goods purchase tax strategy; 9. deduction of raw material consumption tax strategy.

Tax payers, tax payers, taxpayers of the consumption tax, pay taxes within the legal time limit, are taxpayers' obligations, and pay taxes equally. Some taxes on time are beneficial to enterprises, and some are not conducive to enterprises.

Therefore, the tax saving strategy of tax term refers to the taxpayer's use of the relevant provisions of the consumption tax tax period as far as possible, so as to save taxes.

The general strategy is to delay tax payment as far as possible during the tax period, and to pay tax arrears as far as possible in case of favorable tax arrears.

According to the amount of consumption tax, the tax period of consumption tax shall be 1 days, 3 days, 5 days, 10 days, 15 days and one month, and the tax authorities shall specify that taxpayers who fail to pay taxes within a fixed period of time may pay taxes on time.

If the tax is paid in one month, it will be declared within 10 days from the date of expiry.

For 1 days, 3 days, 5 days and 15 days, the tax shall be paid in advance within 5 days from the date of expiry, and the tax shall be declared within 10 days from the 1 day of the next month, and the tax payable should be settled last month.

The taxable amount of imported taxable consumer goods shall be paid within 7 days from the day after the Customs has completed the tax payment certificate.

The tax payment link is the link of consumption tax in the production and consumption of taxable consumer goods. Two

Using tax links to save taxes is to avoid or postpone the emergence of tax links as much as possible, so as to gain benefits in this area.

Specifically, first, the production of taxable consumer goods is taxable at the time of sale, but enterprises can sell at a low price, engage in "material barter" and pay less tax on consumption, and can also change and choose some way of payment which is favorable to enterprises to defer paying taxes. Second, because of the non taxable consumption of taxable consumer goods for continuous production, enterprises can make use of this stipulation to make arrangements conducive to tax saving; third, the processing of taxable consumer goods is commissioned, and the tax payment is paid by the trustee in the time of delivery to the principal.

Three, the time of tax payment, the tax saving strategy, the time of tax payment duty on consumption tax, and according to the nature of the taxable conduct and the way of settlement, it is beneficial to the enterprise to save taxes according to the following ways. First, the sale of taxable consumer goods is sold on the basis of credit sale and installment settlement, which is the date of the collection date stipulated in the sales contract.

Second, the sale of the taxable consumer goods in the form of advance payment settlement.

Third, on the day of sales receivables and the receipt of certificates of sale, the sales are collected on the basis of collection commitment and entrustment of bank receivables.

Fourth, the sale of receipts by other means of settlement is for the receipt of sales or the certificate of obtaining sales.

Fifth, the self produced and taxable consumer goods shall be pferred on the same day.

Sixth, the day when the goods were processed for taxable consumer goods.

Seventh, the date of import of taxable consumer goods for customs declaration.