The tax risks in economic contracts are mainly manifested in the following five aspects: the risk of tax obligation (tax burden transfer); Tax time risk (deferred tax payment); Risks of tax invoices (legal vouchers); Risks of related party transactions (transfer profits); Tax cost risk (overpayment of taxes). In order to prevent tax-related risks in economic contracts, the following preventive strategies must be established.
Standardized contract invoice terms
(1) Defining the obligation to provide invoices as required.
Article 20 of the Measures for the Administration of Invoices stipulates: "When units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. " Based on this provision, when an enterprise purchases goods or provides services from suppliers (contractors), it must specify in the contract the obligation of suppliers (contractors) to provide invoices as required. Enterprises should consider the invoice factor when selecting suppliers (contractors). When selecting suppliers (contractors), the suppliers (contractors) that can provide the specified invoices are preferred.
(2) Clarify the invoices provided by suppliers (contractors).
There are different settlement methods for purchasing, selling goods or providing services. When an enterprise accepts a purchase, it must specify the settlement method in the contract according to its own situation, and specify the time when the supplier (contractor) provides the invoice. Common settlement methods in this contract are as follows: (1) Credit sale and installment payment: Party A shall pay Party B RMB Yuan only. Party A must press. }' s proportional payment. Party A shall pay (percentage) within × days after signing the contract, and the balance shall be paid after the goods arrive. (3) Cash and spot method: Party A shall pay Party B the payment of × yuan only. Party A must pay all the payment within × days after signing the contract, and Party B shall deliver the goods against the invoice.
At the same time, the enterprise can specify in the contract that the supplier (contractor) must notify the enterprise when issuing the invoice, and the enterprise will pay after verifying that the invoice meets the requirements.
(3) Define the invoice types provided by suppliers (contractors)
There are tax rate differences between different taxes, and there may be multiple tax items in the same tax, and the tax rate differences between tax items may be even greater. When issuing invoices, suppliers (contractors) may issue low-tax invoices or provide invoices that are inconsistent with the actual business to reduce their tax burden. According to the "Measures for the Administration of Invoices" and its detailed rules for implementation, invoices should be issued truthfully, and the items and prices cannot be changed, otherwise the invoices issued are not in compliance.
Therefore, in the transaction contract, it is necessary to specify the requirements and types of invoices. For example, when purchasing goods, the general VAT taxpayer must clearly stipulate in the purchase contract that "the supplier (contractor) must provide the special VAT invoice" to avoid the tax risk that the relevant input tax cannot be deducted when obtaining the general VAT invoice. For another example, when a real estate enterprise undertakes a project, it must be clearly stated in the construction contract that "the supplier (contractor) provides the special invoice for construction and installation" to avoid obtaining the service industry invoice and the goods sales invoice, so that the related expenses cannot be deducted from the development cost.
(four) clear the liability for compensation caused by invoices that do not meet the requirements.
Enterprises can't get invoices when purchasing, or the invoices they get don't meet the requirements, for example, the invoice header doesn't match the name of the enterprise, which will lead to the losses of the enterprise. In order to prevent the loss caused by the invoice problem, the enterprise should specify the supplier's (contractor's) compensation responsibility for the invoice problem in the purchase contract, and specify the following contents: (1) When the invoice provided by the supplier (contractor) has tax problems, the supplier (contractor) should bear civil compensation responsibility, but it does not include losses such as taxes, late fees and fines. (2) It is clear that the business between the supplier (contractor) and the enterprise involves tax investigation, and the supplier (contractor) must fulfill the obligation of informing; The business between enterprises and suppliers (contractors) involves tax investigation, and suppliers (contractors) have the obligation to cooperate. (3) The financial departments of both parties shall communicate in time, and suppliers (contractors) are obliged to provide local tax laws and regulations. (4) Define the obligations of suppliers (contractors) to provide vouchers and issue red-ink invoices for refund, rebate, discount and other matters.
(5) Tax-related risk prevention clauses of VAT invoices in purchase contracts.
(1) The supplier declares that it is qualified as a general VAT taxpayer and agrees to issue a special VAT invoice to the purchaser to settle the payment.
(2) The supplier shall issue and submit the special VAT invoice to the buyer in time as required; At any settlement time in the installment payment process, the total price and tax of the special VAT invoice issued by the supplier and submitted to the buyer shall not be lower than the total price and tax paid by the buyer.
(3) Bills issued by suppliers must be invoices purchased by suppliers from the competent tax authorities of invoices or invoices printed or supervised by the competent tax authorities; The supplier must issue a bill according to the price agreed in the contract (or the actual payment amount of the purchaser) and provide it to the purchaser; The supplier must ensure that the face value of the invoice provided to the buyer is consistent with the data filled in the invoice stub submitted by the supplier to the tax authorities and kept by the supplier; Because the invoice provided by the supplier does not meet the requirements of the tax authorities, the special VAT invoice obtained by the buyer from the supplier cannot be sent for inspection to offset the input tax, or the tax can be recovered due to "inaccurate comparison" or "invoice out of control" after inspection by the tax authorities, and the economic losses caused to the buyer shall be compensated by the supplier.
(4) Special terms and conditions for the counseling period of commercial enterprises. Before the special invoice deduction coupon, ordinary invoice of waste materials and transport invoice and other input tax deduction vouchers obtained by the purchaser from the supplier are cross-checked and compared by the tax authorities, the purchaser has the right to withhold the amount equivalent to the above tax deduction.
(5) If the bills issued by the supplier are lost, lost or stolen before being delivered to the buyer, the supplier shall be responsible for providing the buyer with a copy of the stub of the lost invoice in accordance with the provisions of the tax law, and for providing a copy of the lost anti-counterfeiting tax return issued by the competent tax authority at the place where the supplier is located, so as to ensure that the buyer can get the deduction smoothly; Otherwise, the supplier shall be responsible for the resulting economic losses.
(6) If the special VAT invoice issued by the supplier is lost, lost or stolen after being delivered to the buyer, the supplier shall promptly provide the buyer with a copy of the stub of the lost invoice and a copy of the "copy tax return" issued by the competent tax authority at the place where the supplier is located, and actively assist the buyer to handle the relevant application procedures for input tax certification within the time limit stipulated in the tax law, otherwise the economic losses caused thereby shall be borne by both parties.
Standard clauses on tax management of economic contracts
The following are the standard clauses of tax-related management in economic contracts.
(1) The ownership of the goods still belongs to the supplier until the buyer pays off the payment.
(2) The property tax of the house rented by the lessee and the land use tax of the land occupied by the real estate shall be borne by the lessor. If the lessee pays the above taxes and fees, the lessee has the right to deduct the rent payable to the lessor, and add the capital occupation fee according to the bank loan interest rate for the same period.
(3) The calculation standards of freight and miscellaneous fees include labor costs, equipment maintenance costs, insurance premiums and various taxes and fees that should be paid to obtain freight income.
(4) If a tax agent violates tax laws and administrative regulations, causing taxpayers to fail to pay or underpay the tax, the agent shall bear the economic responsibility of paying back the tax, delaying payment and tax late payment.
(V) All taxes and fees (except business tax in the sales process) of other links during the construction period of Party A's project are included in the total land price paid by Party B to Party A, and Party A will not charge Party B separately.
Or: ×% of the local retained part of Party A's land transfer fee is allocated to Party B as investment and development support funds.
(VI) Both parties reached the following terms on prepaid freight: (1) Party A (the seller) is responsible for door-to-door delivery, and Party A is responsible for contacting the local transportation unit, and the freight is prepaid by Party A, authorizing Party A to sign a transportation contract with an unspecified carrier in the name of Party B according to the agreed freight terms and standards. (2) The freight invoice shall be directly issued by the carrier to Party B, which shall be forwarded by Party A to Party B; (3) After receiving transport invoice, Party B shall settle with Party A according to the invoice denomination;
Prevention skills of tax-related risks in signing labor contracts by individuals
(1) When an individual signs a labor remuneration contract with an enterprise, it is best to clearly stipulate that transportation, accommodation, catering and other expenses shall be borne by the enterprise and listed separately, so as to reduce the taxable income of personal labor remuneration.
(2) It is clear in the contract that the payment of labor remuneration in installments can make the taxable income of each time relatively small, thus achieving the purpose of paying less taxes. According to the provisions of the tax law, if it is a one-time labor income, the income will be obtained at one time; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time. Because the income from labor remuneration is taxed at the rate of 20%, but the one-time income is abnormally high, it is added. In fact, the part that exceeds the quota is also taxed at the excessive progressive tax rate. The greater the taxable income, the higher the applicable tax rate and the greater the proportion of taxable income. Therefore, it is clearly stipulated in the contract to pay labor remuneration in installments, so as to spread income and achieve the purpose of saving taxes.
(3) In line with the definition of "labor service" in the tax law, when signing an employment contract, with the consent of the employing unit, it can be decided whether to obtain wages and salaries in the form of employment relationship or to obtain remuneration in the form of providing labor services. Because the lowest tax rate for wages and salaries is 3% and the highest tax rate is 45%, while the lowest tax rate for labor remuneration is 20% and the highest tax rate is 40% (plus 100% on the basis of 20%). Obviously, wages and salaries are tax-saving than labor remuneration.
The topic of the Fourth Plenary Session of the 18th CPC Central Committee, which has attracted much atten