Four Major Planning Skills Of New Business Tax

The new interim regulations on business tax stipulate that taxpayers are not allowed to engage in certain special industries. Turnover The full price and extra fees charged for taxpayers to provide taxable services, transfer intangible assets or sell immovable property. Although the business tax rate applicable to other industries is not high except for the entertainment industry, if the tax is paid in full, Tax burden Not too low. Moreover, if taxpayers pay taxes in full, every time they pass a link, they will have to pay a business tax, which will often lead to double taxation and increase the tax burden of enterprises. There are two reasons for this phenomenon: according to the provisions of the "full price and extra charges" as the provisions of the turnover, those that actually have the nature of "collecting nature" belong to the third party. If handled improperly, it is easy to mix together to calculate the payment of taxes, which results in repeated tax payment. Because of the "conflict" between the tax law and the actual collection and management, such as the fifth paragraph and the third paragraph of the new provisional regulations on business tax, in the actual tax collection and management, the local taxation department usually levies the invoices according to the invoices issued, rather than according to the "difference". Pay taxes This will also aggravate the business tax burden of enterprises.

Then, after the implementation of the new provisional regulations on business tax, what kinds of planning skills can taxpayers adopt to reduce the tax burden of enterprises?

Tip 1: organization of enterprises

In March 1:2009, the business income of a dance hall was 450 thousand yuan, of which 250 thousand yuan was the proceeds from the sale of cigarettes, alcohol and snacks, that is, sales of goods, and the other 200 thousand was entertainment income. Suppose that the business tax rate applicable to the hotel is 20%. At this point, the sales revenue will also be paid in accordance with the "entertainment industry" business tax. The business tax should be =45 * 20%=9 (10000 yuan).

Train of thought: for the entertainment industry with higher business tax rates, the purpose of tax saving can be achieved by separating the sales of tobacco, liquor and other foods and establishing a business enterprise specializing in tobacco, liquor and other food businesses. Due to the large difference between the sale and sale of commodities, the business enterprise can be registered as a small-scale taxpayer with value added tax. In this way, the taxable amount of the dance hall is divided into two parts. The sales portion of the goods is paid VAT according to the 3% VAT rate, and the entertainment income portion is paid according to the "entertainment industry" 20% tax rate.

Plan: the song and dance hall also registered a business enterprise, a small taxpayer for value-added tax, specializing in tobacco, liquor and other food business. After the planning, the song and dance hall should pay business tax =20 * 20%=4 (10000 yuan); the commercial enterprise should pay VAT =25 1+3% (1+3%) x 3%=0.728 (10000 yuan), which can pay less taxes 42 thousand and 720 yuan (9-4-0.728).

Tip two: sign the third party contract

Example 2: the main business of an architectural design company is to draw up drawings, but at the same time, undertake some construction business. In May 2009, the design company contracted a construction business to undertake the construction of a cigarette factory. The total amount of the contract was 35 million yuan, of which the price of cigarette equipment was 20 million yuan, and the actual revenue was 15 million yuan. According to the new "Provisional Regulations on business tax", the design company must pay a tax of 35 million yuan, and the business tax shall be 3500 x 3%=105 (10000 yuan).

Plan: the design company can modify the transaction mode and sign a third party contract with the cigarette equipment factory. The design company is only responsible for the construction, the contract price is 15 million yuan, the cigarette equipment factory is responsible for supplying the cigarette equipment, and the contract price is 20 million yuan. Then, the Sales Department of the building design company does not have to pay the sales tax. The construction part only pays the business tax according to the "construction industry" tax rate of 3%. After planning, the design company should pay business tax =1 500 x 3%=45 (10000 yuan), and save 600 thousand yuan.

Therefore, for some engineering projects with "changing hands" or "passing hands", or some enterprises with collecting funds, the three party or multi party contracts can be signed to reduce the turnover or collection of funds, so as to eliminate the purpose of double taxation of business tax.

Tip three: decompose business volume

For example, in April 3:2009, an exhibition company held a product promotion conference at the city exhibition hall. There were 400 exhibitors, with a total business income of 35 million yuan. After obtaining income, they paid 15 million yuan to the exhibition hall. The revenue of the exhibition company is income from intermediary services. The business tax should be calculated according to the "service industry" tax items, and the business tax shall be =3 500 * 5%=175 (10000 yuan).

Plan: when the exhibition company issues the notice of the exhibition, it can provide the customers to pay separately, of which 20 million yuan service income is remitted to the exhibition company, the exhibition company gives invoices to the customers, and the other 15 million yuan is directly remitted to the exhibition hall, and the exhibition hall gives the clients the invoices. Since the change of payment mode may increase the workload of the exhibition hall, the two sides can negotiate return.

After the plan, the turnover of the 15 million yuan turnover is not required to be paid in the form of turnover tax. The exhibition company only needs to pay 20 million yuan of income from the service provided. It should pay a business tax of =2 000 x 5%=100 (10000 yuan). It can be seen that the exhibition company, by decomposing its turnover, will pay less than 750 thousand yuan of business tax on the premise that the income of both parties is unchanged and the tax burden of customers and exhibition hall is unchanged.

Therefore, some business activities to pay rent can be achieved through the decomposition of taxable turnover, or the reduction of tax links, so as to achieve the effect of legitimate tax savings.

Tip four: change the nature of income

Example 4: a hotel will rent a hotel it belongs to, the original value of the hotel is 5 million yuan. Li, a worker, bid for 6 years' rent with an annual rent of 500 thousand yuan. According to the prior agreement between the two parties, Lee is financially independent accounting and enjoys independent production and operation rights. According to the rental hotel business, the annual tax payable by the guesthouse should be as follows: business tax =50 * 5%=2.5 (10000 yuan); urban construction tax and education fee plus =[2.5 x (7%+3%)]=0.25 (10000 yuan); property tax =50 * 12%=6 (10000 yuan); the hotel should pay tax =2.5+0.25+6=8.75 (10000 yuan).

Plan: the guesthouse can request Li not to handle an independent business license, nor to enter into a tax registration certificate, nor to sign a lease contract. Instead of signing a lease contract, it will change the original "on hire rent" to the "management fee" on a yearly basis. The hotel should be regarded as the internal organization of the hotel, that is, the hotel is still operating in the name of the guesthouse. Then, the property tax, business tax and its additional charge that the hotel receives part of the rental part of the house can be waived, only the real estate tax which only covers the original value of the property. At that time, the property tax is also handed over to the guesthouse in the form of "management fee", so the tax burden borne by the guest house is greatly reduced.

The basis for carrying out the above plan is: the tenth provision of the new rules for the implementation of the Provisional Regulations on business tax stipulates that except for the eleventh and twelfth provisions of the detailed rules, the unit that has the duty to pay tax on business tax is a unit that generates taxable acts and receives money, goods or other economic interests, but does not include the internal organs that do not need to go through tax registration in accordance with the law. If the contractor or lessee does not receive any type of business license, and does not apply for a tax registration certificate, and as an internal organization of the enterprise, the price charged by various names of the enterprise to provide various assets belongs to the internal distribution behavior of the enterprise, and does not belong to the leasing behavior (this is different from the relevant provisions of the original "rules for the implementation of the Provisional Regulations on business tax"). Therefore, Li is the internal staff of the hotel. If the hotel operates a hotel run by Li as an internal organization, it will not have the duty to pay business tax if Li does not apply for a tax registration certificate.

After planning, part of the original property value of the property which is borne by Lee is paid to the guesthouse in the form of "management fee". The hotel then pays the property tax to the local tax department according to the regulations. The property tax is =[500 * (1-30%) x 1.2%]=3.36 (10000 yuan), less than the pre tax payment of 53 thousand and 900 yuan (8.75-3.36).

Therefore, for those enterprises whose internal employees are engaged in business activities in this enterprise, enterprises can set them up as internal organs, and they can not only exempt business tax from paying taxes, but also reduce other parts' tax burden.