Wine, everything is beautiful. It is divided into white wine, yellow wine, beer, fruit wine, red wine, medicinal liquor and so on. Many wine items are different, in fact, the tax rate is also different. Do you think this is over? No, even wines with different production processes have different tax rates. Moreover, drinks have not been taken care of by the state for a long time, and there are almost no special policies to reduce the tax burden of liquor enterprises.
Of course, as an industry with such a long history of development, wine trade still has some tax-saving tips. Although it is not particularly popular, mosquitoes are meat no matter how small they are. Let's have a general understanding of Bian Xiao.
1. After the consumption tax reform, the consumption tax on alcohol below 5 yuan has been greatly increased. At this time, enterprises that mainly make low-end drinks can make some medium and high-end drinks appropriately to play an economic leverage adjustment role.
2. Adjust the production process. The filtered wine belongs to yellow rice wine, and the distilled wine belongs to white wine. The wine produced by distillation is generally at a higher tax rate than the wine produced by other production methods. In fact, it is unrealistic to change the production process, but we can transform and upgrade the process to reduce the tax burden while maintaining the taste as much as possible.
3. Select suitable raw materials for production. The wine produced has the highest tax rate of grain raw materials and lower potato raw materials. Enterprises can also choose raw materials according to their own conditions to reduce the tax burden. The same is true for preparing medicinal liquor. The tax rate of liquor is higher than that of rice wine.
4, as little as possible with commissioned processing. This can't be deducted from the consumption tax, and it may also involve falsehood, so use it as little as possible.
5. Others, such as the use of exports, the use of foreign exchange settlement, the use of tax links to save tax burden, etc., all involve relatively obscure issues, and Bian Xiao will not repeat them here.
The above methods are all small methods that can be used in alcohol trade, but the effect is not obvious, and some methods still have problems of low risk and low feasibility. Then we also talked about the actual case analysis in the topic. Let's take a look at how alcohol trading works in actual cases:
First of all, the most common way to save taxes now is to adopt policies in local tax preferential parks. However, enterprises in the tobacco and alcohol trade industry have never settled in the park to enjoy this policy. In March this year, our company successfully approached and handled a Changsha liquor trading company to settle in Jiangsu Park with the highest tax rebate rate in China.
Although this enterprise pays an annual tax of 3 million yuan, our company contacted the staff of Jiangsu Park Finance Bureau with the boss of this enterprise, and finally made this liquor trading company the first company in the park to "eat crabs". Since then, liquor enterprises can greatly reduce the tax burden through the park by absorbing the experience of predecessors.
There are not only Jiangsu parks in China, but also parks in Chongqing, Shandong and Zhejiang. The tax refund ratio of Jiangsu Park is unique, and the local retention of value-added tax and enterprise income tax can be refunded by 70%-90%. With the approach of the first liquor enterprise, the Changsha liquor enterprise mentioned in this paper has also received a return ratio as high as 80% (usually other industries give 70% of the tax amount this year). The company's tax burden is 3 million yuan, and the park finance bureau rewards 1.2 million yuan.
Of course, as a headquarters economic investment park, enterprises do not have to settle in on the spot. Just set up a new company in the park or relocate the registered address of the company, or set up a new branch in the park to undertake the business of the head office, and then pay taxes in the park, you can get the reward returned by the Finance Bureau of the park.
Compared with the above-mentioned tax saving methods, the tax saving method through the park policy is simpler and more rude, and the tax saving effect is more obvious, and there is no need to worry about the risks involved, so it has been supported and protected by the local government.
Focus on tax planning in various industries. Please refer to my name for more details.