A department store sells 1000 air conditioners, excluding tax, with sales of 2.5 million yuan, and 400,000 yuan can be deducted from the input tax in the current month; At the same time, provide customers with on-site installation services, This sales behavior involves two taxes: value-added tax and business tax. However, enterprises are engaged in the wholesale and retail of goods and should pay value-added tax, and the income from installation fees should be incorporated into the air-conditioning price to pay value-added tax.

Taxable amount = [250+23.4 ÷ (1+17%)] ×17%-40 = 5.9 (ten thousand yuan)

Tax planning method: stores should separate the departments that install air conditioners and conduct independent accounting, so that the installation fee of air conditioners will be paid business tax instead of value-added tax.

Taxable amount =250* 17%-40+23.4*3%=3.2 (ten thousand yuan)

Tax saving =5.9-3.2=2.7 (ten thousand yuan)