浅析甲供材料的财税处理及税收筹划（Analysis of the financial treatment and tax planning of a supply material）

1、浅析甲供材料的财税处理及税收筹划（Analysis of the financial treatment and tax planning of a supply material）The financial and tax treatment of a supply of materials has been plaguing Party A (i.e., construction owners, construction units, developers, etc.), Party B (contractors, construction enterprises, etc.), and

2、the competent tax authorities. Both parties to a supply of materials accounting, accounting system, accounting standards were not clearly defined; for a material tax treatment is a tax that Public opinions are divergent., tax, tax revenue is the understanding of the taxpayer is puzzled. The author a

3、ccording to the relevant financial policy provisions, combined with the actual work practices, the supply of materials for financial treatment issues as follows the discussion and analysis, for peer reference only.(1) meaning and classification of materials supplied by a donorThe material supplied b

4、y Party A is the material and equipment needed by Party A to provide construction materials to Party B. It is a method for the supply, management and accounting of materials and equipment between the builder and the builder. It was produced in the 70s of last century with the investment management m

5、odel of construction project budget estimate, cut and cut, and is still used today.A supply of materials, this basic construction industry through the management of the way, to ensure the quality of construction projects and quality, control of construction costs and other aspects of the obvious adv

6、antages. The construction law of the Peoples Republic of China, which came into force in March 1, 1998, has no prohibitive provisions on the management mode of the supply materials. Therefore, the materials supplied are in conformity with the relevant provisions of the building law.What is a donor m

7、aterial in the end? The author believes that at least we should have the following conditions at the same time:1. Party A shall organize the bidding or qualification work of building materials and equipment;2, party a signed and fulfilled the building materials and equipment sales contracts.;3. Part

8、y A shall pay materials and equipment for payment;4. The invoice is the full name of Party A.Generally speaking, a supply of materials and equipment, according to different attributes, can be classified as follows:1. Classification of building materialsBuilding materials in broad sense include mater

9、ials and equipment.(1) building materials.Refers to the materials used in buildings, collectively referred to as building materials, which constitute the entity of a building product or contribute to the formation of a building product entity. Building materials are generally divided into structural

10、 materials, decorative materials and some special materials.(2) building equipment.Refers to the installation in the building for people to live, live, work to provide convenience, comfort, safety and other conditions of equipment. It mainly includes building, water supply, drainage, electrical, ven

11、tilation, lighting, heating, air conditioning, elevators and so on.2. Classification of armour materialsAccording to the tax treatment methods of the supply materials, they can be divided into 3 categories:(1) general building materials, such as steel, wood, cement, commodity concrete, burglarproof

12、door, fire door, etc.(2) building decoration materials, such as decorative stone, decorative gypsum, building ceramics, decorative glass, decorative wood, etc.(3) with homegrown construction services materials, such as Aluminum Alloy doors and windows, steel structure, glass curtain wall, waterproof

13、 materials etc.3. Classification of equipment supplied by a supplierThere are many kinds of construction equipment, which are classified according to the different ways of tax treatment:(1) duty free (business tax) equipment;In accordance with the revised Provisional Regulations on business tax rule

14、s for the implementation of the provisions of article sixteenth, for a device can be exempt from the construction of the business tax, and B to buy duty-free equipment still have to pay sales tax.Fiscal 2003 No. 16 defines the tax-free construction equipment, and makes clear that the list of specifi

15、c equipment for duty-free equipment may be enumerated by the local tax authorities at the provincial level according to their actual conditions.Generally speaking, duty free equipment includes elevators, various motors, fans, refrigeration units, air conditioning units, air conditioners, coolers, fa

16、ns, dust removal equipment, fan coils, etc.(2) other equipmentAny construction equipment that does not belong to the scope of tax-free equipment determined by the competent tax authorities shall pay the construction project sales tax whether it is Party As purchase or Party Bs purchase.This part of

17、the equipment mainly includes civil engineering wire and cable, pipe engineering, nominal diameter 300 mm valve, electric valve, etc.(two) accounting for material supplied by a supplier;case a real estate development company, in August 2011 the development and construction of elevator apartment 8, t

18、he construction area of 50 thousand square meters. Party A will contract the project to the general contract of the construction enterprise, which is stipulated in the contract:1, the total cost of the project 250 million yuan (including a supply of materials and equipment);2, the total amount of pr

19、oject settlement should be deducted from the amount of materials supplied;3, a supply of materials as follows:(1) steel, cement and commodity concrete are 30 million yuan(2) elevator 5 million yuan(3) aluminium alloy door and window is 5 million yuan1, Party As accounting treatmentParty As accountin

20、g treatment has two kinds: first, Party A directly supplies a material to the development cost; secondly,The price of the material to be supplied shall be settled with the construction unit for the progress of the project.The first way(1) the purchase of materials and equipment by bank deposits is 4

21、0 million yuanBorrow: raw material - stock materials, equipment 40 million yuanBank deposit 40 million yuan(2) materials and equipment have been used for the project, and the materials and equipment shall be included in the development costBy: development costs - construction and installation costs

22、40 million yuanCredit: raw materials - inventory materials, equipment 40 million yuanSecond ways(1) the purchase of materials and equipment by bank deposits is 40 million yuanBorrow: raw material - stock materials, equipment 40 million yuanBank deposit 40 million yuan(2) a steel, cement, commodity c

23、oncrete, construction units have been used, and the cost of the project progress.By: advance payment - B, construction enterprises 30 million yuanCredit: raw materials - inventory materials, equipment 30 million yuan(3) the elevator equipment and decoration materials are used for the project, and th

24、e cost is directly included in the development cost.By: development costs - construction and installation costs 10 million yuanCredit: raw materials - inventory materials, equipment 10 million yuan2, Party Bs accounting treatmentThe first wayParty A will provide material (steel, cement, commodity co

25、ncrete, elevator, aluminum alloy doors and windows) amount directly included in the development costs, Party B can not account processing, just to collect material for future reference registration.Second ways(1) for steel, cement, concrete products 30 million yuan, the construction units have stora

26、ge inspection, Party A with for a material balance sheet (purchase invoices have been recorded in Party A, Party A is no longer the invoice) and material acceptance list, the price against the project progress.Borrow: raw material - stock materials, equipment 30 million yuanCredit: accounts receivab

27、le - a Real Estate Company 30 million yuan(2) Party B will be a supply of materials (such as steel) 30 million yuan for the project, according to the material records included in the project cost.Borrow: Engineering Construction - material cost 30 million yuanCredit: raw materials - inventory materi

28、als, equipment 30 million yuan(3) the elevator equipment and decoration materials purchased by Party A are used for the project, and the cost of Party A has been directly included in the development cost, and Party B cannot handle the account handling, just for the receipt of the materials for futur

29、e reference.(three) tax handling of a supply of materials;The tax treatment of a supply of materials is the same as that of accounting, involving both sides of the Party A and B, and there is a great tax risk.1, Party Bs tax treatment(1) sales taxThe revised Provisional Regulations on business tax r

30、ules for the implementation of sixteenth stipulates: in addition to the rules stipulated in article seventh, the taxpayer to provide construction services (excluding decoration services), the turnover shall include raw materials, equipment and other materials and energy price for engineering, but do

31、es not include the equipment provided by the construction party the price.As can be seen above, the guiding ideology of levying tax on construction industry has not changed before and after the revision. That is, the construction project, regardless of how the settlement with each other, its turnove

32、r shall include the cost of raw materials and other materials and power used in the project.However, the new regulations on the construction business tax has made three exceptions, we need to arouse the attention of taxpayers. That is to say, in the following three cases under the sales tax is the t

33、ax space.1) the sale of self-produced goods while providing services to the construction industryIn accordance with the announcement of the State Administration of Taxation in 2011 twenty-third (a taxpayer selling self-produced goods and provide labor services in the construction sector tax issues r

34、elated to notice) regulations, the taxpayer to provide construction services and sales of self-produced goods (such as: homegrown steel structure and its installation, can provide value-added tax) and building services the industry and services provided by the amount of payment of value-added tax an

35、d business tax respectively, thus solving the duplicate payment turnover tax problems in the past.2) building decoration servicesIn accordance with the provisions of the implementation of the Interim Regulations on business tax rules in article sixteenth, the taxpayer decoration services provided fr

36、ee form, according to the actual amount of customers to labor costs, management fees and auxiliary materials revenue (excluding customer material procurement to the price and equipment price) to confirm the taxable turnover.That is to say, for the construction decoration services, the first party to

37、 provide construction materials and equipment the amount of the amount of money, there is no need to pay sales tax.3) construction units provide equipmentIn accordance with the provisions of the sixteenth regulations on the implementation of the Provisional Regulations on business tax, Party A shall

38、 provide installation engineering equipment for construction and installation projects, and their equipment shall be within the scope of tax exemption (business tax) of the competent tax authorities,You can pay no sales tax.According to the above construction business tax policy provisions, for the

39、construction enterprises in the second, the tax treatment of its business tax summed up as:1) whether to take the first or second ways, armour for the steel, cement, concrete products should be 30 million yuan, construction sales tax paid by the construction enterprises, construction enterprises are

40、 the taxpayers of the business tax. In accordance with the construction cost calculation procedures, the sales tax undertaker should be a real estate development company.2) engineering equipment amount, party a direct purchase of decoration materials and the amount of equipment to provide constructi

41、on services and other construction units signed separate while selling self-produced goods of the contract amount, in accordance with the implementation of the Interim Regulations on business tax rules and the State Administration of Taxation announcement 2011 No. twenty-third provisions, the constr

42、uction enterprises are not required to pay B construction business tax.(2) invoice issued;1) the first wayParty A will direct the purchase of steel, cement, commodity concrete 30 million yuan included in the development cost, and no construction unit for material price settlement. According to regul

43、ation, construction unit still should pay business tax according to these 30 million yuan. However, it is impossible to issue a construction invoice to Party A. On the basis of:Invoice management measures provisions of article nineteenth: Sales of goods and services and other units and individuals e

44、ngaged in business activities, foreign business to receive payment occurs, the payee shall be sent to thepayers invoice; under special circumstances, the payer payee invoicing.Article twenty-sixth of the detailed rules for the implementation of the invoice management regulations states that the unit

45、s and individuals who have filled out invoices must draw up invoices when their business operations are confirmed. Invoices are not allowed to be issued without business operation.Zhejiang Local Taxation Bureau on taxable labor services in the construction sector for a material tax issues related to

46、 notice (Zhejiang local letter 2007335) stipulates that taxpayers in the provision of construction services, to provide materials such as building (a material) in the construction industry, issuing invoices, price of material supplied by Party A cannot as the invoice amount, but the turnover of the

47、business tax shall include the price of material supplied by Party A.2) second waysThe price of the material to be supplied shall be settled with the construction unit for the progress of the project. In essence, equivalent to Party A will sell building materials to construction enterprises, constru

48、ction enterprises for engineering settlement, including a material for the amount of money, and a material for the price, Party B will recover to Party A. Therefore, Party A buys the steel, cement, commodity concrete price 30 million yuan, on the one hand needs the construction enterprise to pay the

49、 construction project business tax, at the same time also should issue the construction industry invoice.(3) enterprise income tax;In the first way, the construction enterprise does not carry out the accounting for the material supplied by a company. The price of the material supplied by the 30 mill

50、ion yuan is not included in the project cost, so there is no pre tax deduction of the enterprise income tax.In second ways, a supply of materials and construction unit price settlement, Party A and Party B shall not invoice to Party B, accounting for a material basis only single and settlement mater

51、ial acceptance list. The tax authorities of the enterprise income tax of Party B have two entirely different opinions on the treatment of the enterprise income tax before tax deduction:First, a supply of materials without invoices, can not be deducted before tax.On the basis of the opinions of the S

52、tate Administration of Taxation on strengthening the administration of enterprise income tax (National Tax Administration (2008) No. 88)The document clearly stipulates that strengthening the invoice verification work, does not comply with the provisions of the invoice shall not be used as a pre tax

53、deduction credentials. In routine inspections, taxpayers are found to have failed to comply with the stipulated invoices, especially those not filled with the full name of the payer, and shall not be allowed to be used by taxpayers before tax deduction, tax deduction, export tax refund and financial

54、 reimbursement.Second, although there is no invoice for the materials provided, as long as the actual occurrence of enterprises, and income related, reasonable expenses can be deducted before tax.On the basis of the eighth provisions of the enterprise income tax law.It clearly states that the actual

55、 expenses associated with the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.We understand that the three basic principles of the pre tax deduction for new enterprise income tax law in China are actua

56、l occurrence, related to obtaining income and reasonable. In the case of actual occurrence principle, an enterprise is required to provide the appropriate evidence to prove that it has actually occurred in respect of the cost and expenses of the declaration. The appropriate credentials here refer ma

57、inly to invoices, but not only to invoices, but also to other appropriate credentials. In this case, the project final report obtained by the construction enterprise as well as the invoice list of the materials purchased by Party A and the receipt of Party B shall also be regarded as proper evidence

58、, moreover, it is true.Therefore,According to the spirit of the new enterprise income tax law, a supply of material may be deducted before tax even if there is no invoice.The author agrees more with the second opinions on the pre tax deduction of the supply materials for construction enterprises, that is, no invoices can be deducted before tax.2, Party As tax treatment(1) sales taxIt can be seen from the analysis