Tax Planning For Value Added Tax (2)

The relevant laws and regulations of the value-added tax do not specify the extent of the pricing of the enterprise market, that is, the enterprise has the full market pricing autonomy granted by the enterprise law.

This provides conditions for enterprises to carry out tax planning activities through the pfer of prices and profits between the affiliated enterprises of interest groups.

5. for fixed assets (1) non deductible purchase of fixed assets, fixed assets, buildings, etc. (2) fixed assets, such as buildings, and fixed assets that can be made as far as possible (3) of machinery and equipment, can deduct the value added tax of fixed assets used for sale (4). (the fixed assets other than yachts, motorcycles and cars, other than yachts, motorcycles and cars, are sold by units and individual operators. "

The fixed assets described here have specific restrictions: A. belongs to the goods listed in the list of fixed assets of enterprises; B. enterprises are managed by fixed assets and have actually used goods; and C. sells goods at a price not exceeding their original value.

6. discount sales and discount tax planning. In actual economic activities, when the enterprise sells goods or taxable services, it does not necessarily sell at the original price, but it often gives buyers a more favorable price to encourage buyers to buy more goods.

The tax law stipulates that discounted sales can be regarded as taxable sales according to the balance.

The tax planning for 7. mixed and mixed sales (1) is a reflection of diversified business scope.

That is to say, after the main business of each enterprise is determined, other business items are concurrent business.

From the perspective of Taxation, tax planning can be carried out when it comes to the tax burden of enterprises.

There are mainly two kinds of business: A. tax is the same, tax rate is different; B. different taxes, different tax rates.

The taxpayers who engage in the above two kinds of concurrently run business shall be accounted for separately: A. shall run goods or taxable services concurrently at different tax rates, and after obtaining income, they shall respectively keep the books in good faith and calculate the amount of tax separately according to the applicable tax rates.

B. in addition to non taxable services, enterprises shall separately calculate the sales volume of taxable goods or taxable services and non taxable services, and calculate the value added tax on the sales income of taxable goods or taxable services according to their respective applicable tax rates.

(2) mixed sale of a sales behavior, if it involves both VAT and non taxable services, it is called mixed sale.

What needs to be explained is that mixed behavior occurs, and the goods and non taxable services involved are directly sold for the sale of goods, and the two are closely related affiliations.

It is different from that of taxable items which are generally engaged in both the tax and the tax, but there is no direct affiliation between them.

That is to say, mixed sales behavior can not be accounted for separately.

The regulation of mixed sales is that the enterprises, enterprises and individual operators engaged in the production, wholesale or retail of goods are mainly engaged in the production, wholesale or retail of goods, and also run enterprises, enterprise units and individual operators who are non taxable services. The above mixed sale acts are regarded as sales of non taxable services and no value added tax is added.

"To engage in the production, wholesale or retail of goods, and to run non taxable services" means that the total annual sales volume of goods and sales of non taxable services is over 50%, and the turnover of non taxable services is less than 50%.

A tax paying enterprise with mixed sales behavior should consider whether or not it belongs to the enterprise or enterprise unit engaged in the production, wholesale or retail of goods.

If not, only business tax is payable.

8. tax exemption tax effect. Tax exemption means that the state does not levy taxes on the production and circulation of a particular goods or services at a full or a certain stage.

Generally speaking, tax-free means that the state gives up a financial revenue and gives preferential treatment to taxpayers.

But because of the interlocking characteristics of value-added tax, tax exemption may cause chain disruption, which will aggravate taxpayers' tax burden.

VAT taxable goods have to go through many links from production to circulation, and the general consequences of tax exemption for different links are different.

The exempted tax exemption does not necessarily bring benefits to its recipients. The same value added is unknowingly duplicated. The more tax-free items are, the more people want to exempt themselves from taxes, which will be severely eroded.

The existing vat has minimated the interruption of tax-free items, involving contraceptive drugs and appliances from production to circulation.

The agricultural tax exemption is to exclude agricultural links from the scope of value-added tax.

Taxpayers who purchase tax-free agricultural products can calculate the deductible tax according to the purchase price and deduction rate of 10%, which will not increase the tax burden of the taxpayer.

In addition, in addition to the tax exemption for old books and imported goods of specified scope, no interruption of tax-free industries or businesses is allowed.