Under the original business tax policy, the tax burden borne by logistics enterprises is mainly 3% of transportation income and 5% of service income. After the "VAT reform", logistics enterprises will face the burden of VAT rate of 17% of tangible movable property rental income,1kloc-0/%of transportation income and 6% of service income (small-scale taxpayers adopt 3% levy rate).
However, due to the different taxation methods of the two taxes, it is not possible to judge the tax burden unilaterally only from the level of tax rate. If the enterprise has more input, the value-added tax burden may be lower than the business tax burden. Even if the input is not much, it can also choose to pay taxes according to the taxation method of small-scale taxpayers, and there is room for tax planning.
How to plan the "transition window period" of camp reform
The differential taxation of value-added tax refers to the taxpayers who provide taxable services of changing business tax to value-added tax in the pilot areas. According to the national policies and regulations on the differential taxation of business tax, the tax-free balance after deducting the specified project price paid to non-pilot taxpayers and specific pilot taxpayers is taken as the sales amount, which is the basis of value-added tax taxation. It is a continuation of the business tax differential tax policy, and logistics enterprises that meet the requirements of the Notice of State Taxation Administration of The People's Republic of China on Tax Policies for Pilot Logistics Enterprises can continue to enjoy differential tax payment, thus reducing the tax burden of enterprises.
At present, China has identified eight batches of thousands of logistics enterprises as pilot units. Those logistics enterprises that have not been identified and meet the identification conditions should apply to join the list of pilot enterprises as soon as possible.
Enterprise split planning method
Under the pilot of "VAT reform", the standard for logistics enterprises to be recognized as general taxpayers is that the annual turnover reaches 5 million yuan, and the VAT rate is 1 1%, so the corresponding input tax can be deducted; Otherwise, it will be collected and managed according to small-scale taxpayers, and the collection rate is 3%, so there is no problem of input tax deduction. Therefore, we can measure the relationship between the business scale and tax burden of enterprises through calculation.
If a transportation enterprise A in the pilot area applies the business tax rate of 3% before the "VAT reform", the business income of the enterprise in 20 13 years is 8 million yuan, and the total amount of related raw materials and taxable services purchased by ordinary taxpayers is 3 million yuan, and the deductible input tax is 5 1 10,000 yuan (300* 17%). If the enterprise is split into two transportation companies, with turnover of 4 million yuan, and it is recognized as a small-scale taxpayer, the total value-added tax payable will be 240,000 yuan (400*3%*2), and the total value-added tax payable will be reduced by130,000 yuan.
It is very important to find the critical point of splitting. Assuming that the transportation company's operating income is α (α ~ 5 million yuan), and the total amount of deductible raw materials, repairs and other services is β, under the calculation method of general taxpayers, the VAT payable is α *11%-β *17%; If the company is divided into n small-scale taxpayers with turnover of γ 1 and γ 2 (γ n ﹤ 500, ﹤ γ n = α), the payable value-added tax is γ1* 3%+γ 2 * 3%+α * 3%.
Assuming that the tax burden of value-added tax before splitting is higher than that after splitting, α *1%-β *17%-α * 3% gives 47.06%-β/α, that is, if the ratio of the amount of purchased items that can be deducted by the general taxpayer's transportation enterprise to transportation income is less than 47.
With regard to the deduction of input tax, it should be noted that under the current law, small-scale taxpayers in the transportation industry can entrust the tax authorities to issue special VAT invoices at the rate of 3%, and the buyers of transportation services will deduct the invoices at 7% instead of 3% of the total price tax, which will relieve the pressure on the buyers to some extent.
In addition, if the buyer of transportation services is a business tax taxpayer or belongs to items such as passenger transportation that are not allowed to deduct the input tax, both the supplier and the supplier of transportation services will win.
When ordinary taxpayers provide 8 million yuan of services excluding tax, in addition to the transportation costs, they will also charge 880,000 yuan of VAT output tax. Although the buyer can get a deduction, it takes up cash; After the split, as a small-scale taxpayer to provide services, in order to keep the income of 8 million yuan unchanged, we only need to collect the total price and tax of 8.24 million yuan from the labor buyer, and we can get an input deduction of 576,800 yuan (824*7%).
Differential tax planning method
Due to the different ways of handling the money paid by taxpayers to non-pilot taxpayers within the pilot scope of "VAT reform", it provides space for tax planning. One is that taxpayers in the pilot area can calculate the amount paid according to the 7% deduction rate according to the provisions of the document [20 1]11annex1,and the other is that the amount paid can be treated according to the tax [20/]
For example, there is a logistics enterprise B in the pilot area of "VAT reform", and VAT reform is recognized as a general taxpayer. The turnover excluding tax in the month is1000000 yuan, and the unified invoice issued by a transportation enterprise located in the non-pilot area is obtained this month, and the freight is 400000 yuan.
Scheme1:b Calculate the VAT payable for input deduction according to the freight and the deduction rate of 7% =100 *1%-40 * 7% = 82,000 yuan Scheme 2: b Calculate the VAT payable for sales according to the difference tax = (/kloc % = 66,000 yuan From the comparison of the two schemes, it can be seen that scheme 2 pays less tax, which can save 1 .6 million yuan compared with scheme1.
Using the differential tax planning method, the enterprise itself must be a pilot enterprise recognized by the Notice of State Taxation Administration of The People's Republic of China on Tax Policy Issues of Pilot Logistics Enterprises. Otherwise, the difference method cannot be used to plan tax payment.
Tax planning runs through business activities.
At present, China's logistics enterprises mainly adopt the traditional operation mode with transportation and storage as the main functions. Therefore, the "camp reform" pilot will almost completely affect the daily business activities of logistics enterprises.
The most obvious impact of "VAT reform" on the income of logistics enterprises is that the transportation vehicles purchased as fixed assets can be deducted as input, thus greatly reducing the tax burden of enterprises, which is particularly obvious for logistics enterprises that are in the expansion period and need large-scale investment.
Some logistics enterprises need to purchase vehicle transportation services provided by suppliers and other logistics services, such as warehousing services, etc. The pilot tax policy of "VAT reform" affects the purchasing decision of enterprises by affecting the cost of different decisions.
Tax planning for providing vehicle transportation services
The influence of "VAT reform" on the business decision-making of logistics enterprises is reflected in the different accounting methods of business tax and value-added tax for enterprise decision-making cost measurement.
For example, a logistics enterprise C located in the pilot area is recognized as a general taxpayer of value-added tax, and its automobile transportation suppliers S 1 and S2 are located in the pilot area and the non-pilot area respectively. Assuming that both suppliers provide transportation services to Company C in 20 13 years 1 month, then: for S/KLOC,
100+100 *1%=100+1=1/kloc-0.
Among them,1100,000 yuan is included in the cost, and1100,000 yuan can be deducted as the input tax with the special VAT invoice. As VAT is an extra-price tax, the corresponding input tax cannot be included in the cost.
For S2 suppliers, the amount that C needs to pay is:
100+100/(1-3%) * 3% =1030900 yuan.
In this case, the actual payment of1030900 yuan can be included in the relevant costs.
That is, the quotations of two suppliers to Company C are1110,000 yuan and1030,900 yuan respectively. On the surface, the quotation of S2 supplier is lower, but due to the accounting method of VAT deduction, it is actually more advantageous to choose S 1 supplier, which only needs C company to advance the VAT to be deducted, and enterprises can make a choice according to their own cash holding policies.
Tax planning for providing warehousing services
The document Caishui [2011]11defines the warehousing service included in the scope of "VAT reform" as "the business activity of using warehouses, freight yards or other places to store and keep goods on behalf of customers". In the actual operation process, logistics enterprises should strictly distinguish between two types of contracts: warehousing contract and warehouse lease contract.
Both businesses belong to warehousing services, but warehouse leasing also belongs to real estate leasing, which belongs to the scope of business tax, which provides space for tax planning. The "camp reform" pilot did not include real estate rental in the scope of the pilot, that is, it still pays business tax at the rate of 5%.
If D, a logistics enterprise in the pilot area, is recognized as a general taxpayer of value-added tax and rents its own warehouse to other enterprises, it is planned to collect a total price tax of 2 million yuan.
If you choose to pay VAT according to the warehousing business, enterprise D can actually get 200-200/(1+6%) * 0.06 = 200-1.32 =1886,800 yuan.
If you choose to pay business tax according to the leased real estate, you can actually get 200-200 * 5% =1900,000 yuan.
Obviously, choosing to pay business tax is more beneficial to D enterprise. Tax planning for warehousing services should guard against planning risks, and clearly stipulate the rights and obligations of both parties in the contract, because under normal circumstances, warehousing business bears greater responsibility, so enterprises should accurately plan according to their own operating conditions.
Tax Planning of Leased Logistics Equipment (Movable Property)
This kind of planning is mainly aimed at the movable property leasing business of logistics enterprises before the pilot of "VAT reform". The document Caishui [2011]11calls it "inter-annual leasing": that is, the lease contract signed by the pilot taxpayers before the pilot implementation date in this area. The date of signing the contract plays an important and decisive role in the tax burden borne by the enterprise.
For example, a logistics enterprise E in the pilot area is a general taxpayer, and this company signed a three-year equipment lease contract with another enterprise on 20 12 1 month, with a contract amount of 300,000 yuan (average annual100,000 yuan).
If a three-year contract is signed at one time, the business tax shall be paid at the rate of 5% in the leasing industry: e enterprise shall pay business tax =30*5%= 1.5 million yuan; The enterprise actually got 30-1.5 = 285,000 yuan.
If it is signed once a year, according to the relevant provisions of the "VAT reform", the lease contract will be signed and implemented after the start of the pilot, and the subject matter of the contract is tangible movable property purchased or made by ourselves before the pilot, so value-added tax should be paid. You can choose to apply the simple tax calculation method or the general tax calculation method.
If enterprise E chooses to pay taxes by the simple method, the business tax will be paid in 20 12 years =10 * 5% = RMB 0,000; VAT output tax in 20 13 years and 20 14 years =20/( 1+3%)*3%=0.58 million yuan; The enterprise actually got 300-0.5-0.58 = 289,200 yuan.
If enterprise e chooses to pay taxes according to the general tax method, the business tax will remain unchanged in 20 12 years; VAT output tax in 20 13 years and 20 14 years = 20/(1+17%) *17% = 2.91ten thousand yuan; No corresponding input tax can be deducted, and the enterprise actually gets 300-0.5-2.91= 265,900 yuan.
Comparing the three situations, it is found that it is more beneficial for E enterprise to choose the simple method.