Your question can be divided into two situations (purchasing negotiation keywords, whether the price includes tax):

Situation 1: Price including tax

In layman's terms, the tax-inclusive price means that if you buy something for 10 yuan, I will give the supplier 10 yuan, and the supplier will give you an invoice of 10 yuan, and you will take it back to the finance department for accounting. It is clear and clear without any explanation. .

Scenario 2: Tax-exclusive price

This situation is extremely easy to happen when dealing with private purchases, especially for rent. The company rents an office, and the office owner is an individual. During the negotiation process, it was assumed that the price was 60 yuan/㎡, but the invoice issue was not clarified. When the owner is required to issue an invoice, additional taxes and fees are often required. Let’s take rent as an example. If the owner goes to the tax bureau to issue an invoice, he will need to pay additional taxes and fees, which will result in his real income not reaching 60 yuan. If this is not made clear in the early stages of negotiation, basically all owners will ask for rent. People bear this part of the tax themselves. In fact, as long as the price can be clarified in advance, it doesn't matter if you bear this part of the tax, but the key lies in the settlement bill.

Invoice problem (taking 1 square meter as an example): Assume that the comprehensive tax rate for rent invoices is 25%. Then, if the landlord charges 60 yuan in rent, he will need to pay 15 yuan in taxes, so his real income is only There are 45 yuan. If in the early stages of negotiation, both parties make it clear that 60 yuan is the tax-included price, then refer to Scenario 1. You give the landlord 60 yuan, and the landlord gives you an invoice of 60 yuan, and the transaction ends. If the person responsible for the taxes and fees is not clarified in the early stages of the negotiation, the landlord is very likely to give you a 60 yuan invoice and a 15 yuan tax payment certificate for various national and local taxes. Then the question comes. According to the income tax implementation regulations, taxes borne by individuals cannot be regarded as costs of your own company. Therefore, although you actually paid 75 yuan and obtained a receipt of 75 yuan, 15 yuan of it is invalid. , tax adjustments are required during final settlement.

Solution:

Calculation: The landlord needs to ensure an income of 60 yuan, including 25% tax, and the optimal invoice amount is calculated: 80 yuan

Transaction: Take the 80 yuan invoice in one hand (the total amount of the personal tax payment certificate of 20 yuan will be kept by the landlord), and hand over the 80 yuan in the other hand.

Conclusion: When calculating back, the total amount of rent will increase, but this is indeed the most refreshing settlement method with no tax risk.

This is an issue that must be paid attention to when purchasing, otherwise it will easily cause 10,000 points of harm to colleagues in the company's finance department.