VAT Tax Saving Strategy For Imported Goods (2)

4. imported materials and equipment from foreign governments and state organizations without assistance; 5. imported instruments and equipment directly used for scientific research, scientific research and teaching; 6. imported equipment for processing raw materials, processing and assembling parts, and compensation trade; 7. artificial limbs, wheelchairs and straightener for disabled persons; and 8. sold goods for sale by themselves.

At the same time, because of the needs of economic development and foreign policy, besides the exemption and exemption of the above import commodities, we have implemented tariff reductions and VAT duties on imports of some special regions and industries, units and individuals.

Such as special economic zones, bonded areas and foreign-funded enterprises and overseas Chinese, Taiwan compatriots and so on.

These specific provisions are no longer discussed here.

Here we only talk about the value-added tax payment of the company units engaged in duty-free sales: (1) a professional company approved by the State Council or the authority of the State Council for the sale of duty-free goods by the State Council or the authorized organ of the State Council, and does not levy a value-added tax on the tax-free goods which they belong to the duty-free goods stores.

(2) the duty-free units in the list and the duty-free goods imported from the duty-free goods stores are subject to value-added tax at a rate of 6%.

(3) the above professional companies, wholesale duty shops, wholesale or retail sales or retail sales of non duty-free goods and tax-free sales units belonging to the list shall be taxed according to the Provisional Regulations on value added tax.

In a way, these companies provide us with the opportunity and stage of tax saving.

Why do you say so? If you are an importer, you want to import a bunch of tight commodities, but you can not enjoy the advantages of preferential tax rates.

But if you can hook up with the units and companies that have the privilege of tax reduction and exemption, and you, as the actual contributor, set out a loan to "lend" to the companies mentioned above, and purchase the goods that you are anxious to import through the above professional company's tax exemption, and the professional company will sell it to you in a discount way, so that you avoid the added value tax burden of the business volume, at least less than 17%.

At the same time, professional companies also pay less income tax (interest before tax deduction) due to interest payments and discounts.

On the other hand, as an ordinary consumer, because you choose your consuming place correctly and rationally, you can virtually bear the duty and value added tax that should be borne by the imported commodities after entering the market, because VAT is an indirect tax, that is, the tax burden can be pferred directly to consumers by price.