In recent years, many stars have ruined their acting careers because of tax evasion, and even many fans are still arguing for them, but we must be clear that paying taxes is the obligation of every citizen, and you can't escape this responsibility just because you have a star aura.

Once the tax evasion is discovered, any organization or individual will be punished accordingly.

Value-added tax of construction projects is 3%, 6%, 9%, 13%, which must be clearly distinguished.

1. There used to be so many tax rates/collection rates.

Enterprises in the construction industry, both large construction companies and small-scale enterprises, may have a tax rate of 9% or a levy rate of 3%; In terms of service items, there are not only construction services, but also other technical services, even tangible movable property leasing services, which may involve different tax rates such as 9%,6%, 13%. Below, make a brief summary of these tax rates and collection rates respectively.

(1) For construction services, the tax rate applicable to general taxpayers is 9%.

The value-added tax rate used by ordinary taxpayers when adopting general tax rules is the tax rate.

Applicable business refers to construction services. Including the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.

(2) When calculating taxes simply, the applicable VAT rate is the collection rate.

There are two situations that apply to the 3% levy rate.

First, small-scale taxpayers provide construction services, that is, the 3% levy rate is applicable;

Second, ordinary taxpayers can also apply 3% simple tax calculation under some special circumstances.

(3) Tax rate corresponding to selling goods or providing taxable services 13%

For example, construction services may involve purchasing raw materials or providing processing, repair and replacement services, and this tax rate applies to tangible movable property leasing services.

(4) The tax rate for modern services is 6%

For example, we need to provide engineering design or engineering survey and exploration services, or we need to provide engineering cost verification services, then these are all within the scope of modern services, and the tax rate of 6% is applicable.

2. Things to pay attention to

(1) Distinguish tax rates and enjoy preferential treatment.

Due to the wide variety of goods or services purchased by construction enterprises, the tax rates are different. Therefore, the separate accounting should be accounted for separately and not mixed together. At the same time, we should pay attention to the tax incentives that can be used. For example, ordinary taxpayers provide installation services while selling elevators, and their installation services can be subject to simple taxation according to the project provided by Party A, with a levy rate of 3%. That is to say, the goods are subject to 13%, and the installation services provided can be subject to the 3% levy rate. Therefore, the separation should be calculated separately according to the regulations before the corresponding preferential policies can be applied.

(2) Pay attention to the choice of simple tax calculation.

In some cases, enterprises need to levy taxes according to the simple method. For example, if the general contractor of construction projects provides engineering services for the foundation and main structure of buildings, and the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax method will be applied, and the levy rate will be 3%. In some cases, enterprises can make their own choices. For example, if the contractor provides construction services, they can choose the 3% levy rate. However, whether it is necessary to choose depends on the enterprise's own input situation. At the same time, we should also pay attention to the fact that once the simple tax is selected, it cannot be changed in principle for 36 months. After the simple tax is selected, the corresponding input can no longer be deducted. Therefore, taxpayers should go through comprehensive tax calculation before deciding whether to apply for simple tax collection.

The tax environment in China is extremely complicated. No matter whether it is a boss or an individual, although it is not financial, it is necessary to have a sense of taxation.

In fact, there is only a thin line between reasonable personal tax avoidance or corporate tax avoidance and illegal tax evasion. A small operational error of an individual or enterprise is likely to be judged illegal by the tax bureau.

If you want to avoid tax reasonably, the tax bureau actually understands the truth that "water is clear, there is no fish". As long as you are careful not to cross the illegal red line in the tax avoidance operation, it is no problem for reasonable and legal enterprises to avoid tax.

Everyone has the right to arrange his own business and enjoy preferential tax treatment according to law, instead of forcing him to pay more taxes.

Smart bosses "save taxes", smart bosses "avoid taxes" and stupid bosses "evade taxes".

Boss who doesn't understand finance:

Either on the way to "pay taxes" or "pay fines".

Either on the way to the prison or on the way to the prison.

Speaking of finance and taxation, besides individuals, it can be said that this is also a big issue that all enterprises need to consider. Even Ma Yun and Liu Qiangdong are among them. Otherwise, how can Ma Yun have no salary, and Liu Qiangdong's annual salary is only one yuan?

In fact, the above tax saving and tax avoidance methods are one of the many tax avoidance methods in the book Tax Avoidance. This book uses hundreds of real cases, combined with various tax avoidance methods, to tell you how to avoid taxes correctly and reasonably.

Speaking of tax avoidance, you may ask, "Paying taxes is an unshirkable responsibility. How can we say reasonable tax avoidance? "Tax avoidance is not a crime? What can we do? " We should treat it dialectically on this issue. Tax avoidance is different from tax evasion. Tax avoidance is to reduce tax expenditure in a reasonable way, while tax evasion is not to pay taxes on items that need to be taxed.

Legal tax avoidance means that taxpayers take appropriate measures to evade their tax obligations and reduce tax expenditures on the premise of respecting tax laws and paying taxes according to law. Reasonable tax avoidance is not tax evasion, it is a normal legal activity. Reasonable tax avoidance is not only a matter for the financial department, but also needs the cooperation of the market, commerce and other departments, starting from signing contracts and receiving and paying funds.

The knowledge and methods of reasonable tax avoidance are all in the following book:

Of course, there are many ways to avoid taxes reasonably. If you want to know more, I suggest you look at this set of "tax avoidance". Nowadays, paying taxes is necessary for almost everyone. Therefore, it is very important to learn to avoid taxes reasonably and safely. After studying, you can save a lot of taxes.

In the book Tax Avoidance, there are a lot of case knowledge. Stupid bosses are evading taxes, smart bosses are avoiding taxes reasonably, and smart bosses are saving taxes reasonably. Bosses are not financial, but they must understand finance.

This kind of "tax avoidance" must be a compulsory course for bosses and financial personnel. From the implementation plan of tax planning to the example analysis of tax risk, the company boss can stay away from the tax risk, reconstruct the company tax system, save taxes reasonably, stay away from the tax and business risks, and make the company profitable steadily.

The boss doesn't need to know finance, but he must know finance. This book teaches you to realize the standardization and institutionalization of enterprises, manage them, improve their profits and make money for them.

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