Tax Planning Skills Of Logistics Enterprises

First, change the way of business and plan skillfully.

Generally speaking, the VAT general taxpayers pay taxes according to the 13% or 17% tax rate when selling goods, while the tax rate of "service agency" tax is only 5%.

If the logistics enterprise can change its role from the material supplier to the sales agent, the purpose of saving tax can be realized.

Case 1: the auspicious factory is a cement manufacturer. Its product sells at a price of 520 yuan / ton (excluding VAT), and Ruyi company is a logistics company. Because the company can sell 300 thousand tons of products every year for the auspicious plant, it enjoys 500 yuan / ton discount price.

Now there is a Guangsha Real estate enterprise needs to purchase 5000 tons of auspicious factory cement.

The Provisional Regulations on value-added tax stipulate that the sale of goods purchased from upstream enterprises to downstream enterprises is a conversion, and the value added tax should be levied on the difference in the sale price. The tax rate is 17% or 13%.

The Ministry of Finance and the State Administration of Taxation ([1994]26) of the Ministry of Finance and the State Administration of Taxation on the provisions of certain regulations on business tax on value added tax stipulate that sales agents do not impose VAT and impose business tax only, but the agency acts must satisfy the following requirements: (1) the trustee does not advance funds; (two) the seller gives the invoice to the principal and the trustee pfers the invoice to the principal; (three) the sales amount and value added tax actually collected by the trustee according to the sales agent (such as the value-added tax paid by the agent on behalf of the imported goods) and the settlement of the goods by the client, and additionally collect the commission fee.

Therefore, if a logistics enterprise can realize the difference in the process of resale, it can achieve a larger tax benefit by changing the value-added tax into business tax.

Plan 1: Guangsha group purchases directly from the market. It needs 5000 yuan 520=260 (10000 yuan). The lucky factory has to pay a value-added tax of 260 x 17%=44.2 (10000 yuan). The value-added tax is actually borne by Guangsha group, so the Guangxia group should pay 3 million 42 thousand yuan.

Option two: through Ru logistics company's pfer.

Ruyi company purchased 500 yuan / ton from the lucky factory and sold it to Guangsha group at the price of 510 yuan / ton.

Guangxia group should pay a purchase price of 510 x 5 000=255 (10000 yuan), and pay a value-added tax of 255 x 17%=43.35 (10000 yuan), totaling 2 million 983 thousand and 500 yuan.

Ruyi logistics company has earned a price difference of 10 x 5 000=5 (10000 yuan), and has to pay a value-added tax of 5 x 17%=0.85 (10000 yuan), and the net profit of Ruyi logistics is 5-0.85=4.15 (10000 yuan) (ignoring urban construction tax and education surcharge).

Option three: Ruyi logistics agency sales business.

Guangxia group purchased directly from the lucky factory according to the price of 510 yuan / ton, and the 50 thousand yuan agency fee charged by the auspicious logistics company. The Guangsha group still needs to pay only 2 million 983 thousand and 500 yuan, and the 50 thousand yuan of the income from Ruyi logistics can be used as agency income. It only needs to pay 2 thousand and 500 yuan of business tax according to 5%, and the net profit of Ruyi logistics is 5-0.25=4.75 (10000 yuan).

Compared with the above three schemes, for the Ruyi logistics, the benefits of the third schemes are greater than the second ones.

For Guangsha group, the cost of the second schemes and the third schemes are the same, which are less than the first one.

Therefore, the third options are beneficial to both sides.

Two, change the form of contract, tax saving.

Due to the difference of seasonal workload, logistics enterprises often rent out part of idle machinery and equipment.

According to the tax law, business tax should be paid according to the "service leasing" 5% tax rate. If the loading and unloading operation is carried out, only 3% of the business tax will be paid according to the "pportation industry".

Case two: luck logistics company has decided to rent two large loading and unloading equipment to customers at a price of 100 thousand yuan per month for half a year.

Luck logistics should collect rent: 10 x 6=60 (10000 yuan).

In addition to paying a rental fee of $600 thousand, a client needs to arrange 2 operators, and the salary of two people for half a year is 60 thousand yuan.

Plan 1: according to the lease contract, the business tax payable by good luck logistics is 60 x 5%=3 (10000 yuan), and the urban maintenance and construction tax and education fee shall be added to 3 x (7%+3%) =0.3 (10000 yuan).

The total taxable amount is 33 thousand yuan.

The company's net income is 60-3.3=56.7 (10000 yuan).

Plan two: if the good luck logistics turns the lease contract into a different operation contract, the logistics company will send two operators and pay 60 thousand yuan to provide a loading and unloading service for customers a while collecting a service charge of 660 thousand yuan, then the good luck logistics will be paid 66 yuan ($10000) according to the "pportation pportation handling" tax items, and the urban maintenance and construction tax and education fee will be 1.98 x (7%+3%) =0.198 (10000 yuan).

The company's net income is 66-6-1.98-0.198=57.822 (10000 yuan), an increase of 1.122 (10000 yuan) compared with that before planning.

And customer a does not need to arrange operators, although the cost of payment is the same, but it saves a lot of unnecessary trouble, which is beneficial to both sides.

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Three, the advantages of accounting separately

Case three: Shun Feng Logistics Company is a large logistics enterprise integrating warehousing and pportation into a pilot project, and is a self financing taxpayer. In 2007, the company's total revenue was 40 million yuan, which provided pportation revenue of 14 million yuan, and the income from warehousing and other businesses was 26 million yuan.

According to the notice issued by the national development and Reform Commission and other departments on the promotion of the development of China's modern logistics industry and the provisions of the State Administration of Taxation on the tax policy issues concerning the pilot logistics enterprises (national tax [2005]208), the national development and Reform Commission and the State Administration of Taxation jointly confirm that the logistics enterprises and their enterprises that are included in the pilot list should conduct their respective logistics activities according to their income nature.

The pport income obtained from pportation services shall be levied according to the "traffic and pportation" tax items and the invoices of the freight pport industry shall be issued.

Those who fail to calculate the taxable income of their business tax according to the regulations shall be subject to the business tax according to the "service industry" tax items.

Therefore, for those logistics enterprises that are involved in the pilot operation, if the business of pportation, sorting, warehousing, packaging and so on can be accounted for separately, the pport business with low tax rate will be paid according to the 3% tax rate; if there is no separate accounting, the business tax will be paid according to the 5% tax rate.

If the enterprise does not separate accounting business, the business tax payable is 4000 x 5%=200 (10000 yuan), and the urban maintenance and construction tax and education fee shall be added to 200 x (7%+3%) =20 (10000 yuan).

If the enterprise calculates the pportation revenue and other income separately, the business tax shall be 1400 x 3%+2 600 x 5%=172 (10000 yuan), and the urban maintenance and construction tax and education fee shall be added to 172 x (7%+3%) =17.2 (10000 yuan).

Comparison shows that separate business accounting can save tax 200+20-172-17.2=30.8 (10000 yuan).

In addition, for the logistics enterprises that have made the tax payment, according to the notifications issued by the State Administration of Taxation on the tax issues concerning the freight pport industry ([2004]88), the business tax payable on behalf of the taxpayers shall be the tax payable on the business tax payable on behalf of the taxpayers. The taxable income of the business tax should be deducted from the invoices, and shall not be deducted from all the expenses paid to other intermodal partners. Therefore, the taxpayers should pay attention to the separate payment of the expenses paid to other intermodal enterprises when making the planning, and do not invoke the invoice separately.

Four, internal renting skills

The definition of tax law for taxpayers of specific business operations is based on whether the parties have obtained the business license. Taxpayers can make use of this judgment standard to plan.

Case four: Dongfang logistics is a comprehensive logistics company integrating loading and unloading, handling, warehousing and leasing. Enterprises provide services to the group while providing services to the group. In 2006, the enterprise decided to pform all 30 idle factories into facade rooms, and rent them to 6 years for the internal workers at a preferential price of 20 thousand yuan per year.

　　根據國家稅務總局《關于企業出租不動產取得固定收入征收營業稅問題的批復》(國稅函[2001]78號)：企業以承租承包形式，將資產提供給內部職工或其他經營人員，在企業不提供產品、資金只提供門面、貨柜或其他資產并收取固定的管理費用、利潤或其他名目的價款的前提下，如果承租者或者承包者領取了營業執照，企業屬于出租不動產或其他資產，企業向承包者或者承租者收取的全部價款，不論其名稱如何，均屬于從事租賃業務取得的收入，應按照“服務業—租賃”交納營業稅，如果該項資產是不動產(廠房、店面等)，還要以租金收入作為計稅依據，交納房產稅;但是承包者或承租者未領取任何營業執照，則企業向其提供各種資產所收取的各種名目的價款，均屬于企業的內部分配行為，不征收營業稅。

Therefore, from the point of view of tax saving, enterprises should ask them not to handle business licenses as far as possible when they rent real estate for their employees.

Plan 1: the lessee, the internal worker, receives the business license.

Under such circumstances, the business tax payable by Eastern logistics should be 20000 x 30 x 5%=30 000 (yuan), and the urban maintenance and construction tax and education fee should be added to 30000 x (7%+3%) =3 000 (yuan), and the property tax should be paid 600000 x 12%=72 000 (yuan), the annual total tax burden is 30 000+3 000+72 000=105 000 (yuan).

Plan two: when hiring, the internal employees are not required to handle business licenses and operate in the name of their own units.

The enterprise does not have to pay taxes of 105000 yuan per year, and it can save 105000 yuan 6=630 000 yuan in 6 years.