Strengthen enterprise process control
The real tax comes from the production and operation of enterprises. Without production and operation, there is no tax. Therefore, to reduce the tax burden, it is necessary to strengthen the whole process tax control of enterprise production and operation.
1. Partners should choose carefully.
(1) Choice of general taxpayers and small-scale taxpayers. When choosing a partner, you need to make a good calculation in advance. Under the same price, we should try our best to choose ordinary taxpayers. However, if small-scale taxpayers have more preferential prices, which is enough to make up for the losses caused by the non-deductible input tax, then under the same conditions, small-scale taxpayers can also be considered as partners.
(2) The importance of partner credit [KEY_ 14]. If an enterprise obtains a false special VAT invoice, it will not be able to deduct the input tax, but it will be criminally liable. Therefore, in the due diligence of suppliers, in addition to routine investigation items, we should also investigate the qualifications of suppliers to issue special VAT invoices, their ability to issue special VAT invoices in a timely and accurate manner, and the records of violations of laws and regulations related to special VAT invoices.
2. Business content is planned in advance.
The production and operation process produces taxes, and different production and operation processes produce different tax burdens. However, even in the same business process, whether the tax factors are fully considered directly determines the amount of tax paid by enterprises. For example, cars are high-energy products, and the state restricts the car production industry by collecting consumption tax. For passenger cars with a displacement of more than 2.0 liters to 2.5 liters (including 2.5 liters), the consumption tax rate is 9%; For passenger cars with a displacement of more than 2.5 liters to 3.0 liters (including 3.0 liters), the consumption tax rate is 12%. If the manufacturer designs the displacement of a certain type of vehicle as 2.5 liters, the consumption tax will be paid at the rate of 9%; If the displacement of the same type of vehicle is designed as 2.5 1 liter, the consumption tax shall be paid at the rate of 12%. If manufacturers fully consider the relationship between automobile displacement and consumption tax rate when designing models, they can pay taxes according to law and save tax costs. Therefore, if enterprises can consider tax issues at the initial stage of business, it will play a positive role in saving tax costs for enterprises.
Matters needing attention in signing a contract
The content of the contract determines the production and operation process and is the source of various economic businesses. The specific content of the contract terms directly affects the tax burden of the enterprise. Therefore, contract management is an important part of improving the internal management system of enterprises.
1. The contract shall specify the price, value-added tax and extra-price expenses, etc.
First, it should be clear in the contract whether the price includes value-added tax, so as to avoid unnecessary disputes in the future and affect the tax burden and profits of enterprises. Second, if all kinds of out-of-price expenses are involved in the procurement process, it should also be clear in the contract whether the amount of out-of-price expenses includes value-added tax and the related matters of the invoice issued by the other party.
2. The contract shall specify the types of invoices provided by the other party and the tax-related information of the parties.
First, the types of invoices provided by the drawer should be agreed according to the different tax eligibility of the other party. In principle, if you purchase items that are allowed to be deducted from the input tax, you should ask the other party to issue or issue special invoices for value-added tax. Second, important information of both parties should be noted in the contract to avoid mistakes in invoicing and improve work efficiency and quality.
3. The contract shall clearly distinguish the contents of goods or services with different tax rates.
After the reform of the camp, all taxable businesses of enterprises are included in the scope of value-added tax collection. At this time, the same company may provide goods or services with multiple tax rates, and even the same contract contains items with multiple tax rates. At this time, it is necessary to specify the amount of items with different tax rates in the contract and clearly describe the specific service content according to the essence of the transaction, so as to ensure that the financial department can accurately apply the tax rates of related businesses when conducting tax-related accounting.
4. The contract shall specify issues such as invoice provision and payment method.
First, when an enterprise signs a contract, it should make the payment terms clear as far as possible, which is similar to the expression that "the payment date is based on the settlement sheet and the VAT invoice is actually issued", so as to avoid issuing the VAT invoice before the actual payment is collected, which will lead to the early occurrence of the tax obligation and affect the cash flow of the enterprise. Second, in order to ensure that enterprises can obtain legal and standardized special VAT invoices, the following stipulations should be specially added to the contract terms: If the invoice issued by the drawer is irregular, illegal or suspected of being falsely issued, it should not only bear the liability for compensation, but also issue a legal and valid invoice again. Third, the special VAT invoice requires certification within a time limit. The contract should specify the responsibility of the drawer to deliver the invoice in time. If the delay in delivery causes losses to the other party, the corresponding liability for breach of contract can be agreed. Fourth, if the contract involves the return of goods due to quality problems, it should also stipulate the obligation of the other party to issue special VAT invoices in red ink.
5. The contract shall specify the related matters of "third-rate consistency".
According to the third paragraph of Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection (Guo Shui Fa [1995]192), the payee, the invoicer, the seller of goods or the service provider must be the same legal subject before the purchaser can deduct the tax. Therefore, in order to avoid the situation that the input tax cannot be deducted, it is necessary to make an agreement on the unification of the payee, the billing party, the goods seller or the labor service provider in the contract. For example, it can be agreed that the supplier can provide the outbound voucher and the corresponding logistics and transportation information of the goods it sends out to prove the authenticity of its goods flow.
Matters needing attention in payment settlement
When the payment is settled, we should try to avoid paying for others as well as collecting money for others. First, according to Article 12 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, if an enterprise collects money in advance, it should pay value-added tax together with the price, except in special circumstances, which will increase the unnecessary tax burden of the enterprise. Second, the payment settlement method of collection on behalf of payment does not meet the relevant requirements that the payee, the drawer, the seller of goods or the service provider must be the same legal subject, which will bring risks related to false invoicing to enterprises.
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