几种不同类型企业营业税的税收筹划（Tax planning for business tax of several different types of enterprises）

1、几种不同类型企业营业税的税收筹划（Tax planning for business tax of several different types of enterprises）Tax planning for business tax of several different types of enterprisesThe key idea of business tax planning is based on the business tax tax policy and different types of enterprisesTo change the way of economi

2、c contracts, to avoid or reduce taxable services, as much as possible without violating the taxUnder the premise of the policy, we should enjoy the preferential tax deduction for sales tax. The following example illustrates (assuming city maintenance builds)The tax rate is 7%, and the additional tax

3、 rate for education does not include stamp duty, anti - tax and other taxes.First, the provision of business tax taxable service tax planning1., real estate development companies collect fees, provide business tax, taxable services tax planningExample: the real estate development group has a wholly-

4、owned Property Management Company under D, 2005The company collected hydropower installation fees, gas fees, maintenance fund and other ancillary fees 5, 000 yuan, the Yin continuedFee income is 2 million 500 thousand yuan, juice income 5, 2 million 500 thousand yuan. According to the fifth regulati

5、ons of the Provisional Regulations on business tax andArticle fourteenth of the implementing rules states that the turnover of taxpayers provides taxable services for taxpayers and transfers intangible assetsOr the sale of real property to the other party to collect all the price and non - cost, inc

6、luding the price charged to the other partyFees, funds, collection fees, collection fees, deposits and other kinds of charges.Any extra charge, regardless of the accounting system, shall be incorporated into the turnover to calculate the tax payable. becauseIn this case, the issuing company shall pa

7、y the sales tax and the binding allowance as follows:(1) should pay business tax =5250 yuan, X 5%, two, 2 million 625 thousand yuan;(2) urban construction and maintenance tax should be paid 2 million 625 thousand yuan, X 7% = 183 thousand and 750 yuan;(3) should pay an additional education fee = 2 m

8、illion 625 thousand yuan x 4% = 105 thousand yuan;The total amount of the three is 2 million 913 thousand and 750 yuan.In this case, according to the State Administration of Taxation shut down ten property management companies to collect fees related businessTax notice (tax number 1998217) for tax p

9、lanning. It is stipulated in the document that the property managementThe water charge, electricity fee, burning (coal) gas fee, maintenance fund and rent collected by the enterprise on behalf of the relevant department.It belongs to the agency business in the taxable items of the service tax. There

10、fore, for property management companies on behalf of the DepartmentThe water charge, electricity fee, gas (coal) gas charge, maintenance fund and rent paid by the door are not levied on business taxThe business tax shall be levied on the income derived from handling commissions in the agency busines

11、s.Therefore, the companys tax planning program is: the Property Management Company under which the collection of water and electricity at the beginningInstallation fees, gas costs, maintenance funds and other supporting costs 50 million yuan, the collection fee income of 2 million 500 thousandYuan.

12、The collection of property companies hydropower installation fee, gas fees, maintenance fund and other ancillary fees 5 yuan, not 000The business tax shall be levied, and the sales tax and the additional tax will be paid only 2 million 500 thousand yuan for the collection fee, so the three tax will

13、be levied accordinglyThe total was only 138 thousand and 750 yuan, a decrease of 2 million 775 thousand yuan.2., installation enterprises to provide business tax, taxable services tax planningExample: Jinfeng installation company and grand Industrial Company signed a production line installation con

14、tract, the contract agreed:Jinfeng company installed a production line for the grand plan company, with a total contract price of 4 and 000 yuan for the installationThe company has purchased and installed machinery and equipment at a price of 35 million yuan, with a service charge of 5 millionYuan.

15、After the installation of the production line has been completed and accepted, the grand Corporation will pay a one-time payment of 40 million yuan of the total contract priceTo Jinfeng company. According to the Regulations on the implementation of the Provisional Regulations on business tax, the ei

16、ghteenth article stipulates that taxpayers are engaged in construction,For the renovation and decoration projects, the turnover shall include the raw materials and the value of the goods, regardless of how they are settled with each otherThe price of other goods and power. Taxpayers engaged in insta

17、llation work, where the equipment installed priceAs the output value of the installation works, the value of the equipment shall include the price of the equipment. In accordance with this regulation, Jinfeng publicThe company plans to purchase and install 35 million yuan of equipment and equipment,

18、 which will constitute the output value of the installation worksPay business tax and additional, respectively: business tax 1 million 200 thousand yuan (tax rate is 3%), city maintenance construction tax84 thousand yuan, 48 thousand yuan surcharge on education, the total amount of 1 million 332 tho

19、usand yuan three.This case for tax planning: Jinfeng company on behalf of grand plans to purchase the installation of machinery and equipment 3,5 million yuan from the output value of the installation works out, reducing Jinfeng turnover, installation services only 500Payment of business tax and sur

20、charges. The contract of installation can be re signed, and the contents are as follows: installation of machinery and equipmentGrand plans to provide the company, the installation of production lines completed acceptance, the grand company to pay for the installation of one-time labor costs5 millio

21、n yuan to Jinfeng company. In accordance with this contract, Jinfeng company shall pay business tax and surcharge 166 thousand and 500Yuan, 1 million 165 thousand and 500 yuan less than planned.Two, the assignment of land use rights and the sale of real estate should pay business tax planningExample

22、: the company signed a cooperation agreement with the AXA building Hongye company, Jinsheng company with a value of 4, 000 000Yuan of land, fiber leaf company 40 million yuan to jointly build commercial housing, the completion of the project, the value of commercial housing80 million yuan, the two s

23、ides share the value of 4, 000 yuan of commercial housing. In the above cooperative housing processIn turn, Jinsheng company to check the right to use the land for housing ownership, the transfer of land use rights behavior;Hongye company in exchange for housing ownership of land use rights, the sal

24、e of real estate behavior. As both sides send outBusiness tax and additional tax shall be paid for the taxable business tax. Jinsheng company transfer of land use rightsShould pay business tax and attached middle school respectively is: business tax 2 million yuan (tax rate is 5%), city maintenance

25、constructionThe tax is 140 thousand yuan and the education fee is 80 thousand yuan. The total amount of the three is 2 million 220 thousand yuan. In addition, Hongye company salesReal estate should pay business tax and add 2 million 220 thousand yuan.Tax planning for this case: according to finance

26、and Taxation (2002) No. 191, Ministry of Finance and state tax administrationNotice provisions concerning the equity transfer agency that issues concerning the business tax, the intangible assets, real estate investment,Participation in the distribution of profits of investors and the common risk of

27、 investment shall not be subject to business tax, and shall be subject toNo tax is levied on the transfer of the right. Therefore, the following tax planning: Jinsheng company and Hongye company change andFor housing, 40 million yuan worth of land investment company Jinsheng, Hongye company invested

28、 4 million, 000Yuan jointly established golden leaf company, developed and constructed commercial housing by golden leaf company, and indicated participation in the investment agreementAccept the distribution of profits of investors, and share the risks of investment. In this way, both parties can e

29、njoy the exemption from businessTax and additional tax benefits totaling 2 million 220 thousand yuan.Three, commercial enterprises to change the form of contract, in order to apply the business tax rate tax planningExample: Su Hua supermarket is a VAT taxpayer, and the VAT rate is 17%. Su Hua superm

30、arketIn 2005, signed a contract with the supplier of goods, agreed that the supplier of goods in 2005 to pay the supermarket approachThe fee income totals 7 million yuan. According to the IRS (2004) No. 136 on the commercial enterprises to the supply side of the goodsThe circular on the collection o

31、f the tax on the part of the fees levied by the commercial enterprise shall be charged to the supplier of the goodsPart of the income, mainly depends on its sales and sales of goods, there is no necessary link. Directly connectedFor flat sales rebates, the current VAT VAT input: there is no necessar

32、y connection, and provides a certain service,It is not regarded as flat selling rebate, and the business tax is levied at the applicable tax rate. According to this regulation, Su Hua supermarket collectThe entry fee income shall be regarded as the down selling rebate, which shall be deducted from t

33、he VAT income tax in the current period, and shall be borne in the 2005 yearThe turnover tax and surcharges are:(1) VAT should be paid = 7 million yuan / 1.17 x 17%=101.71 yuan;(2) urban construction and maintenance tax should be paid =101. 710 thousand yuan x7% two 7.120 thousand yuan;(3) should pa

34、y teaching fees, additional =101 yuan x, 4%=4.07 million;The total amount of the three is 1 million 129 thousand yuan.In this case, the idea of tax planning is that the income earned by the supermarket will not be regarded as flat returnProfits shall be levied on business tax at the applicable tax rate, and turnover tax shall be reduced. May re sign the contract