Strengthen enterprise process control
The real tax revenue comes from the production and operation of enterprises. Without production and operation, there is no tax. Therefore, in order to reduce the tax burden, it is necessary to strengthen the tax control in the whole process of enterprise production and operation.
1. The business content is planned in advance.
The production and operation process produces tax, and different production and operation processes produce different tax burdens. However, even in the same business process, whether tax factors are fully considered directly determines the amount of tax paid by enterprises. For example, automobiles are energy-intensive products, and the state restricts the automobile production industry by collecting consumption tax. For passenger cars with a displacement of more than 2.0 liters to 2.5 liters (including 2.5 liters), the consumption tax rate is 9%; For passenger cars with a displacement of more than 2.5 liters to 3.0 liters (including 3.0 liters), the consumption tax rate is 12%. If the manufacturer designs the displacement of a certain car as 2.5 liters, the consumption tax will be paid at the rate of 9%; If the displacement of the same type of vehicle is designed to be 2.5 1 liter, the consumption tax shall be paid at the rate of 12%. If manufacturers fully consider the relationship between vehicle displacement and consumption tax rate when designing models, they can pay taxes according to law and save tax costs. Therefore, if enterprises can consider tax issues at the beginning of their business, it will play a positive role in saving tax costs for enterprises.
2. Choose partners carefully.
(1) Choice of general taxpayers and small-scale taxpayers. When choosing a partner, you need to make calculations in advance. At the same price, try to choose ordinary taxpayers. However, if small-scale taxpayers have more preferential prices to make up for the losses caused by non-deductible input tax, then under the same conditions, small-scale taxpayers can also be considered as partners.
(2) The importance of partner credit [KEY_ 14]. If an enterprise obtains a false special VAT invoice, it will not be able to deduct the input tax, but it will bear criminal responsibility. Therefore, in the due diligence of suppliers, in addition to routine investigation items, we should also investigate the qualifications of suppliers to issue special VAT invoices, their ability to issue special VAT invoices in a timely and accurate manner, and records of violations related to special VAT invoices.
Enhance tax risk awareness
With the technicalization, modernization and digitalization of the tax collection and management system, the tax authorities have gradually strengthened the monitoring of enterprises, and all kinds of tax-related violations of laws and regulations of enterprises will be difficult to move. Tax-related risks of enterprises are increasingly becoming an important part of business risks. Improper handling of tax issues will not only directly affect the business performance of enterprises, but also be investigated by law. Therefore, in order to develop in the long run and reduce the tax burden, we must first strengthen the awareness of tax risk prevention and standardize the production and operation of enterprises.
Matters needing attention in signing a contract
The content of the contract determines the production and operation process and is the source of all kinds of economic business. The specific content of contract terms directly affects the tax burden of enterprises. Therefore, contract management is an important part of improving the internal management system of enterprises.
1. The contract shall specify the types of invoices provided by the other party and the tax-related information of both parties.
First, the types of invoices provided by the drawer should be agreed according to the different tax eligibility of the other party. In principle, the purchase of goods that are allowed to be deducted from the input tax should require the other party to issue or issue a special VAT invoice. Second, the important information of both parties should be indicated in the contract to avoid billing errors and improve work efficiency and quality.
2. The contract shall specify the price, value-added tax and other out-of-price expenses.
First, it is clear in the contract whether the price includes value-added tax, so as to avoid unnecessary disputes in the future and affect the tax burden and profit of the enterprise. Second, if all kinds of out-of-price expenses are involved in the procurement process, it should also be clear in the contract whether the amount of out-of-price expenses includes value-added tax and related matters of invoicing by the other party.
3. The contract shall clearly distinguish the contents of goods or services with different tax rates.
After the reform of the camp, all taxable businesses of the enterprise are included in the scope of VAT collection. At this time, the same company may provide goods or services with multiple tax rates, or even the same contract contains items with multiple tax rates. At this time, it is necessary to specify the project amount with different tax rates in the contract, and clearly describe the specific service content according to the essence of the transaction, so as to ensure that the financial department can accurately apply the tax rates of related businesses when conducting tax-related accounting.
4. The contract should specify the invoice terms and payment methods.
First, when signing a contract, an enterprise should make the payment terms as clear as possible, which is similar to the statement that "the date of payment is subject to the settlement document, and the VAT invoice is actually issued", so as to avoid issuing the VAT invoice before the actual collection, which will lead to the early occurrence of tax obligations and affect the cash flow of the enterprise. 2. In order to ensure that enterprises can obtain legal and standardized special invoices for value-added tax, the following provisions are specially added to the contract terms: If the invoices issued by the drawer are irregular, illegal or suspected of being falsely issued, in addition to being liable for compensation, they should also issue legal and effective invoices again. Third, the special VAT invoice requires time-limited certification. The contract shall specify the drawer's responsibility for timely delivery of invoices. If the delay in delivery causes losses to the other party, the corresponding liability for breach of contract may be agreed upon. Fourth, if the contract involves the return of goods due to quality problems, it should also stipulate the obligation of the other party to issue a red-ink special VAT invoice.
5. The contract shall specify the related matters of "third-rate consistency".
According to the third paragraph of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening the Administration of VAT Collection (Guo Shui Fa [1995] 192), the payee, the drawer, the seller of goods or the service provider must be the same legal entity before the buyer can deduct the tax. Therefore, in order to avoid the situation that the input tax cannot be deducted, it is necessary to make a unified agreement on the payee, the invoicer, the seller of goods or the service provider in the contract. For example, it can be agreed that the supplier can provide the outbound vouchers and corresponding logistics and transportation information of the goods it sends out to prove the authenticity of its goods flow direction.
Matters needing attention in issuing and obtaining invoices
1. The contents of the ticket should be complete and accurate. First, the enterprise information is complete. Except for individual consumers, the invoice should indicate the name of the unit and the taxpayer identification number. Second, the information of goods or services is complete and accurate. The name, quantity and unit price of the purchased goods or services shall be filled in completely. Attention should be paid to the following issues:
(1) Standardize the sales list. According to Article 12 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156No.), if a special invoice is issued in summary, a list of goods sold or taxable services provided should be issued by using the anti-counterfeiting tax control system at the same time, and the invoice should be stamped with a special seal so that the payee can deduct the input tax.
② The remarks column of the invoice shall indicate relevant information as required. After the reform of value-added tax, State Taxation Administration of The People's Republic of China successively issued the requirements for filling in the remarks column of special invoices for value-added tax. For example, the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (State Taxation Administration of The People's Republic of China Announcement No.23, 20 16) stipulates that when an enterprise provides construction services, it should indicate the name of the county (city, district) and the name of the project in the remarks column of the invoice. The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Provisions on the Collection and Management of Land Value-added Tax after the Reform of the Camp (State Taxation Administration of The People's Republic of China Announcement No.70, 20 16) also clearly points out that the value-added tax invoices without relevant information about construction services in the remarks column shall not be included in the amount of land value-added tax deduction items. Therefore, the information in the remarks column must be filled in according to the regulations, otherwise it will be an invoice that does not meet the regulations, and the payer may not be able to deduct the input tax and cannot be included in the land value-added tax deduction project amount.
2. The contents of the invoice are consistent with the actual business. It is necessary to issue or obtain invoices according to the real business, ensure the mutual unity of capital flow, ticket flow and logistics (labor flow), and put an end to the phenomenon of falsely issuing and falsely issuing VAT invoices.
Matters needing attention in payment and settlement
When you settle the payment, you should try to avoid paying for others and collecting money for others. First, according to Article 12 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, if an enterprise receives the price in advance, it shall pay the value-added tax along with the price except in special circumstances, which will increase the unnecessary tax burden of the enterprise. Second, the payment and settlement method of collecting and paying on behalf of others does not meet the relevant requirements that the payee, drawer, commodity seller or service provider must be the same legal subject, which will bring risks related to false invoicing to enterprises.
Carefully choose the applicable preferential policies.
When choosing and applying preferential tax policies such as non-tax income and tax-free income, enterprises should make careful planning to ensure the maximum tax benefits of enterprises.
1. Selection and application of non-tax revenue. Because non-taxable financial funds have obtained non-taxable income in the early stage, enterprise income tax is not paid, but the expenses and costs incurred by fund operation, including depreciation and amortization, can not be deducted. Therefore, it is not necessarily the most correct choice for enterprises to treat qualified financial funds as non-taxable income. Under certain circumstances, such as tax-related matters such as "addition and deduction" and "loss compensation", the enterprise "giving up non-taxable income" may bring more tax revenue.
2. Selection and application of preferential tax-free policies. The tax exemption policy can help enterprises reduce their tax burden and promote their development, but it may also lead to repeated taxation due to the separation of the VAT deduction chain between upstream and downstream enterprises, which will affect the normal play of the market mechanism and have a negative impact on enterprise operation and industrial development. For example, enterprises may choose to give up the tax exemption policy because of the large number of fixed assets and high tax in a certain period of time, thus ensuring the reduction of enterprise value-added tax burden. Therefore, if the general taxpayer of value-added tax has tax-free income, it should make a detailed calculation according to the specific situation, determine the advantages and disadvantages, and choose the best.
In addition to the above-mentioned links, enterprises should also pay attention to carefully selecting investment methods, reasonably constructing the company's organizational structure, and not exaggerating the facts during publicity to ensure the maximum control effect of the whole tax payment process.
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