The business tax to value-added tax reform is progressing smoothly and orderly, and the value-added tax burden of enterprises has been significantly reduced. In addition to policy factors, the degree of burden reduction is also directly related to the standardization level of corporate tax management. If corporate management is standardized, accounting is formal, and bills are legal, the value-added tax burden will naturally decrease. To standardize corporate taxation behavior, enterprises must establish a complete tax management system, make full use of taxation methods in the process of managing enterprises, and implement effective tax control through contract signing, business implementation, tax payment and other links, so that enterprises can truly realize The reduction of tax burden promotes better development of enterprises.

Strengthening enterprise process control

The real taxation comes from the production and operation of the enterprise. Without production and operation, there is no taxation. Therefore, to reduce the tax burden, it is necessary to strengthen tax control over the entire production and operation process of enterprises.

1. Plan business content in advance.

The production and operation process generates taxes, and different production and operation processes generate different tax burdens. However, even if the business process is the same, whether tax factors are fully considered will directly determine the amount of tax paid by the enterprise. For example, cars are high-energy-consuming products, and the state imposes restrictions on the car production industry by imposing consumption taxes. The consumption tax rate for passenger cars with a displacement of more than 2.0 liters and 2.5 liters (including 2.5 liters) is 9%; the consumption tax rate for passenger cars with a displacement of more than 2.5 liters and 3.0 liters (including 3.0 liters) is 9%. 12%. If the manufacturer designs the displacement of a certain type of vehicle to be 2.5 liters, it will pay consumption tax at the rate of 9%; if the manufacturer designs the displacement of the same type of vehicle to be 2.51 liters, it will pay the consumption tax at the rate of 12%. If manufacturers fully consider the relationship between vehicle displacement and consumption tax rates when designing vehicle models, they can pay taxes in accordance with the law and save tax costs. Therefore, if enterprises can consider tax issues in the initial stage of business, it will play a positive role in saving tax costs.

2. Choose partners carefully.

(1) Choice between general taxpayers and small-scale taxpayers. When choosing a partner, you need to make calculations in advance. Under the same price, general taxpayers should be chosen as much as possible. However, if small-scale taxpayers have more favorable prices, which are enough to make up for the loss caused by the 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 value-added tax invoice, it may not be able to deduct the input tax, or it may be criminally liable. Therefore, in the due diligence investigation of suppliers, in addition to the regular investigation items, the supplier's qualifications for issuing special VAT invoices, the ability to issue special VAT invoices in a timely and accurate manner, and the records of violations related to special VAT invoices should also be investigated Wait for investigation.

Enhance awareness of tax risks

With the advancement of technology, modernization, and digitization of tax collection and management systems, tax authorities have gradually strengthened their monitoring of enterprises, and various tax-related violations of laws and regulations by enterprises have become more and more serious. It will be difficult to move forward. Enterprise tax-related risks have increasingly become an important part of business risks. Improper handling of tax issues will not only directly affect the company's operating performance, but may also be subject to legal prosecution. Therefore, if enterprises want to develop in the long run and reduce their tax burden, the first thing they need to do is to enhance their awareness of tax risk prevention and standardize their production and operations.

Notes on signing a contract

The content of the contract determines the production and operation process and is the source of various economic businesses. The specific content of the contract terms directly affects the tax burden of the enterprise. Therefore, contract management is an important part of an enterprise's improvement of its internal management system.

1. The contract should specify the types of invoices provided by the other party and the tax-related information of the parties.

First, the type of invoice provided by the invoicing party should be agreed upon based on the other party’s tax qualifications. In principle, if you purchase items that are allowed to be deducted from input tax, you should ask the other party to issue or issue a special value-added tax invoice on your behalf. Second, important information of both parties should be noted in the contract to avoid errors when invoicing and improve work efficiency and quality.

2. The price, value-added tax and extra-price charges should be clearly stated in the contract.

First, the contract should specify whether the price includes value-added tax, so as to avoid unnecessary disputes in the future and affect the company's tax burden and profits. Second, if various types of extra-price expenses are involved in the procurement process, it should also be clarified in the contract whether the amount of extra-price expenses includes value-added tax, as well as matters related to the other party's invoice issuance.

3. The contract should clearly distinguish the contents of goods or services with different tax rates.

After replacing business tax with VAT, all taxable businesses of enterprises will be included in the scope of VAT collection. At this time, the same company may provide goods or services with multiple tax rates, and it often happens that even the same contract contains items with multiple tax rates. At this time, the amounts of items with different tax rates must be clarified in the contract, and the specific service content must be clearly described based on the essence of the transaction to ensure that the financial department accurately applies the tax rate for the relevant business when conducting tax-related accounting.

4. The contract should clearly specify the provision of invoices, payment methods and other matters.

First, when signing a contract, enterprises should try to clarify the payment terms as similar to "Issue a VAT invoice based on the settlement document on the payment date" to avoid issuing a VAT invoice before the actual payment is collected. This results in tax liability being incurred in advance and affecting corporate cash flow. Second, in order to ensure that the enterprise obtains legal and standardized special value-added tax invoices, the following stipulations should be added to the contract terms: If the invoice issued by the invoicing party is non-standard, illegal or suspected of false issuance, it will not only bear liability for compensation, but also Reissue legal and valid invoices. Third, special value-added tax invoices are required to be certified within a time limit. The contract should clearly specify the issuer’s responsibility to deliver the invoice in a timely manner. If late delivery causes losses to the other party, the corresponding liability for breach of contract compensation can be stipulated. Fourth, if the contract involves matters such as the return of goods due to quality problems, it should also stipulate the obligation of the other party to issue a special red-letter VAT invoice.

5. Matters related to the “consistency of the three streams” should be clearly stated in the contract.

According to the provisions of Article 2, Paragraph 3 of the "Notice of the State Administration of Taxation on Several Issues Concerning Strengthening the Collection and Management of Value-Added Tax" (Guo Shui Fa [1995] No. 192), the payee, the invoicing party, and the seller of goods The purchaser or labor service provider must be the same legal entity before the purchaser can deduct the tax. Therefore, in order to avoid the situation where the input tax cannot be deducted, it is necessary to make an agreement in the contract on matters such as the unification of the payee, the invoicing party, the seller of goods or the service provider. For example, it can be agreed that the supplier shall provide its issued The warehouse-out voucher of the goods and the corresponding logistics and transportation information are required to prove the authenticity of the goods flow.

Notes on issuing and obtaining invoices

1. The content on the face of the invoice must be complete and accurate. First, the company information is complete. Except for individual consumers, the name of the organization, taxpayer identification number, etc. should be indicated on the invoice. Second, the information on the goods or services is complete and accurate. The name, quantity, unit price, etc. of the purchased goods or services should be filled in completely. The following issues should be noted:

① Standardize the issuance of sales lists. According to Article 12 of the "Notice of the State Administration of Taxation on Revising the Regulations on the Use of Special Value-Added Tax Invoices" (Guo Shui Fa [2006] No. 156), when special invoices are issued collectively, the anti-counterfeiting tax control system should be used to issue the "Sales of Goods" at the same time. Or provide a list of taxable services" and stamp a special invoice seal, and only then can the input tax be deducted by the invoice recipient.

② Relevant information should be indicated in the remarks column of the invoice as required. After the business tax to value-added tax reform, the State Administration of Taxation successively issued requirements for filling in the information in the remarks column of special value-added tax invoices. For example, the "Announcement of the State Administration of Taxation on Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value-Added Tax on Matters Related to Tax Collection Management" (State Administration of Taxation Announcement No. 23 of 2016) stipulates that for the provision of construction services, enterprises must issue them themselves or have the tax authorities issue them on their behalf. All VAT invoices should indicate the name of the county (city, district) where the construction services occur and the name of the project in the remarks column of the invoice. The "Announcement of the State Administration of Taxation on Certain Provisions on the Collection and Administration of Land Value-Added Tax after the Business-to-VAT Reform" (State Administration of Taxation Announcement No. 70 of 2016) also clearly states that VAT invoices that do not indicate relevant information about construction services in the remarks column shall not be included in the calculation. The amount of land value-added tax deduction items. Therefore, the information in the remarks column must be filled in in accordance with the regulations, otherwise the invoice will not meet the regulations, and the payee will run the risk of not being able to deduct the input tax and not be included in the amount of the land value-added tax deduction item.

2. The content of the invoice is consistent with the actual business. It is necessary to issue or obtain invoices based on the actual business, ensure the mutual unity of capital flow, invoice flow and logistics (labor flow), and put an end to the phenomenon of false issuance and acceptance of false VAT invoices.

Things to note when settling payment for goods

When settling payment for goods, you should try to avoid paying for others and try to avoid collecting money for others. First, according to Article 12 of the "Implementation Rules of the Interim Regulations on Value-Added Tax", if an enterprise engages in collecting or advancing payments, it shall pay VAT together with the price, except under special circumstances, which will increase the unnecessary tax burden on the enterprise. . Second, the payment settlement method for collection and payment does not meet the relevant requirements that the payee, invoice issuer, goods seller or service provider must be the same legal entity, which will bring risks related to false invoices to the enterprise.

Choose applicable preferential policies carefully

When enterprises choose to apply preferential tax policies such as non-taxable income and tax-free income, they should make careful planning to ensure that the company's tax benefits are maximized. .

1. Issues regarding the selection of non-taxable income. Since the non-taxable fiscal funds have made non-taxable income in the early period, no corporate income tax is paid, but when the expenses and costs caused by the operation of the funds, including depreciation and amortization, etc., are not deductible. Therefore, it is decided that treating eligible fiscal funds as non-taxable income may not necessarily be the most correct choice for enterprises. Under certain circumstances, such as tax-related matters such as "super deduction" and "making up for losses", the company's "giving up of non-taxable income" may bring greater tax benefits.

2. The selection and application of tax-free preferential policies. The tax exemption policy can help enterprises reduce their tax burden and promote their development, but it may also cause double taxation by cutting off the value-added tax deduction chain between upstream and downstream enterprises, affecting the normal function of the market mechanism and affecting enterprise operations and industrial development. have a negative impact.

For example, if an enterprise purchases a large number of fixed assets dedicated to tax-free projects in a certain period, due to the large amount of fixed assets and high tax amount, it may choose to give up the tax exemption policy, which will ensure that the enterprise's value-added tax burden is reduced. Therefore, if general VAT taxpayers have tax-free income, they should conduct detailed calculations based on specific circumstances to determine the pros and cons and make the best choice.

In addition to the above-mentioned links, companies should also pay attention to the prudent selection of investment methods, reasonable establishment of the company's organizational structure, and non-exaggeration of facts in external publicity and other related matters to ensure that the full-process tax control effect is maximized.

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