Consumption tax paper 1: "Talk about tourism consumption tax policy"
First, tourism consumption and its characteristics and tax policy to stimulate domestic demand to stimulate the focus of tourism consumption
Reform and opening up in the early stages of China's establishment of the special economic zones is mainly a special zone for investment, intended to attract investment; and today, like the Hainan International Tourism Island, it is important to attract the consumption, called the tourism consumption special zone. The special economic zone was established at the beginning of the reform and opening up of China, mainly to attract investment. The party's third plenary session of the 18th adopted the "Central **** on the comprehensive deepening of the reform of a number of major issues of the decision" proposed to? Expand inland opening along the borders, support inland cities to open more international passenger and cargo routes, and allow key ports along the borders, border cities, and economic cooperation zones to implement special ways and policies in terms of people-to-people exchanges, processing and logistics, and tourism.? This indicates that the construction of special zones for tourism consumption may continue to advance, and accordingly the stimulating effect on tourism consumption will be fiercer and more effective. The main factors constraining tourism consumption are residents' income level, leisure time and the attractiveness of tourism consumption products. Although the per capita income level of China's residents is increasing, but due to the existence of pension, housing, medical care, education and other aspects of the rigid expenditure, especially the existence of these expenditures are expected to make some residents, especially the majority of rural residents due to the insufficient level of income and not ? Can? consumption, or even if they have the ability to consume temporarily, they don? They do not dare to consume. Consumption; due to the paid vacation system has not been effectively implemented, as well as the annual holidays are too concentrated, resulting in travel difficulties, tourism products are not attractive enough, the tourism environment is still to be improved resulting in a poor tourism experience, so that residents do not? Willing to? consumption. As one of the country's main macroeconomic policy tools, the tax system and policies have an important impact on promoting the development of tourism as well as the expansion and upgrading of tourism consumption. The optimization of tax system arrangement and policy design is an important way to promote the development of tourism productivity, enhance the internal quality of the tourism industry and optimize the tourism development environment. With the in-depth promotion of tax reform, the vitality of the tourism market has been further stimulated, and the factor activity has been obviously strengthened, and the tax policy plays a role that cannot be ignored in promoting the development of tourism and stimulating tourism consumption accordingly. The focus of tax policy to promote tourism consumption is precisely to enhance tourism consumption by changing the three major factors constraining tourism consumption, namely, how to increase the disposable income of residents, how to increase the time available for tourism and how to introduce attractive tourism products for consumers including the improvement of tourism infrastructure, involving the provision of special products of various elements.
Second, the main reasons for tax policy to restrict tourism consumption and the main tax policy to stimulate tourism consumption
As a whole, China has not yet formed an independent and systematic tourism tax system at the national level, from the perspective of optimizing the operating environment of the tax policy, the decision-making level needs to be further unified on the important issue of promoting tourism development and stimulating tourism consumption through tax means. From the perspective of optimizing the operating environment of tax policies, the decision-making level needs to further unify and raise awareness on the important issue of promoting tourism development and stimulating tourism consumption by means of taxation, strengthen the coordination and linkage between the fiscal and taxation departments and other departments, and enhance the articulation and coordination of policies, so as to optimize the operating environment of tax policies for the promotion of tourism development and tourism consumption upgrading. The current tourism-related tax system and policies still have many deficiencies and cannot fully and substantially meet the needs of promoting tourism economic development, especially stimulating tourism consumption. For example, there is still a lack of relevant tax preferential policies in tourism infrastructure construction, tourism investment and financing, etc.; there is still a potential for downward adjustment of the tax burden of the tourism industry; there is a large room for optimization of the system and policies in promoting the internal balance and optimization of the tourism industry, promoting the supply of high-quality tourism products, and enhancing the articulation of the tourism industry with the related industries and the play of comparative advantages, etc., such as the tax policy does not pay sufficient attention to For example, the tax policy has not paid sufficient attention to the balanced development of outbound, inbound and domestic tours, and lacks due support for new forms of tourism and new modes of tourism consumption, and lacks a corresponding tax policy support system for the tourism consumption special zones, tourism functional zones and comprehensive reform pilot zones; there are no direct tax measures to directly stimulate tourism consumption, whether it is for enterprises and public institutions or individual residents; and there are no tax measures for the promotion of paid leave and encouragement of new tourism products (e.g., self-driving cars). Supply (such as self-driving cars, caravan campsite construction) and other related policies; to stimulate tourism shopping, especially for the production and consumption? Recommended List of Tourism Commodities The goods listed in the lack of tax incentives; shopping tax rebate system has been implemented in Hainan Island, tax-free shopping methods, tax-free purchase amount has also been increased, but the inbound tourists shopping tax rebate system has not been established, not to mention from the national strategic point of view of how to launch the inbound travelers can be consumed on behalf of the country's image and the local characteristics of the iconic commodities. Therefore, it is necessary to systematically study the tax policy measures to promote tourism consumption from the height of top-level design and from the perspective of implementing the principle of tax law.
1. From the perspective of supply
Promote the development of the tourism industry itself through tax policy measures in order to provide personalized, distinctive, diversified and fashionable tourism consumption products that are more attractive to the residents' tourism consumption, so that the residents? willing? carry out tourism consumption. Tax support is mainly different forms of tax expenditures, mainly for the stimulation of tourism investment and the regulation of market failure: first, we should study and formulate preferential policies for tourism investment. For example, interest on corporate bonds issued by tourism enterprises should be exempted from personal income tax; investment in tourism projects can enjoy several years of tax exemption from the year of profit, or enjoy a certain percentage of credit from the corporate income tax payable on the investment; as the promotion and publicity of tourism products is of special importance, full deduction of pre-tax expenses should be allowed for the expenses of tourism publicity; and due to the high risk of investment in new tourism business and the difficulty in determining the benefits. In the early stage of the development of new industries, certain tax concessions should be given, such as self-driving car, caravan camp construction projects to give income tax concessions. Secondly, it is necessary to further reduce the enterprise income tax rate for tourism enterprises in central and western regions and enterprises engaged in rural tourism, red tourism, ecotourism and other businesses. The application of preferential tax rates for a limited period of time is not only a measure to balance the differences in the development of the tourism industry in different regions, but also an important means of balanced development of the regional economy, which has strong social benefits. Thirdly, it is necessary to raise the deduction standard of costs and expenses for personnel training and fund raising and financing in the accounting of taxable amount of tourism industry, so as to reduce the tax burden of tourism enterprises. Fourthly, the tax system on income from mergers and acquisitions in the tourism industry should be improved to actively promote the listing of tourism enterprises and the merger, acquisition and integration of assets, guide large tourism enterprises to develop in the direction of moderate conglomeration and market concentration, and optimize the structure between different enterprises within the tourism industry. Fifth, the internal structure of the tourism industry should be optimized. Such as the guidance of tourism consumption demand to form a pattern of tourism consumption of international tourism, domestic tourism, outbound tourism and the establishment of a reasonable structure of tourism products, and enhance the convergence and synergy between tourism products.
2. Encourage the development of specialty tourism commodities through taxation and improve the shopping tax rebate system
China's 2013 domestic tourism shopping revenue of about 700 billion yuan. National Development [2014] No. 31 document proposed: ? By 2020, the total consumption of domestic tourism will reach 5.5 trillion yuan? The 2009 Opinion proposed to ? vigorously develop tourism shopping and increase the proportion of tourism commodities and tourism souvenirs in tourism consumption? Since then China's tourist shopping, tourist commodities and tourist souvenirs have developed significantly, and the proportion of tourist shopping revenue in total tourism revenue has increased year by year. At present, the proportion of national tourism shopping income to total tourism income is close to 30%, but compared with the proportion of 40%-60% in tourism shopping developed countries and regions, there is still a big gap. When the proportion of tourism shopping in tourism consumption in China rises from less than 30% now to the lowest point in tourism developed countries? accounted for 40% of the time, the consumption can reach 2.2 trillion yuan, which will bring huge socio-economic benefits to our country, the transformation of the mode of development, expanding domestic demand has a significant impact and significance. Taxation on the inclusion of ? Recommended List of Tourism Commodities? The R&D expenses of the commodities can be regarded as the R&D expenses of the science and technology enterprises with additional deduction, and the publicity expenses of the tourism commodities can also be deducted according to the facts. We need to speed up the research and development of the shopping tax rebate system for inbound foreign tourists. Europe, Australia and other countries already have a very mature tax rebate system for foreign tourists' purchases. With the surge in the number of Chinese tourists traveling to Europe and the increase in shopping expenditures, European countries have also introduced a number of tax refunds to facilitate Chinese tourists? Convenience? measures, such as providing on-site tax refund, providing Chinese language services and even directly providing one-stop service for tax refund. China's tax collection, customs management has been equipped with the corresponding conditions, but due to the lack of tax rebate system, and even more lack of attractive commodities, not much income from foreign tourists shopping. A certain number of stores should be selected as soon as possible as the designated enterprises for tax-free shopping, and tax refund counters should be set up in the stores or at the customs to determine the tax refund process and amount in order to stimulate tourism shopping.
3. From the point of view of providing traveling time
Encourage all units and enterprises to implement the paid vacation system through certain tax measures, so that residents through the guarantee of leisure time? be able to? carry out tourism consumption. Although China's relevant laws have already provided for a paid vacation system, it will still take some time for it to be truly implemented. During the transitional period? For example, within three years, the wage expenditure during the double vacation period is allowed to be listed before the enterprise income tax. To avoid the peak of the statutory holidays, the implementation of staggered paid leave and enjoy the number of employees on vacation to reach a certain percentage of the enterprise, you can add a certain percentage of the total wages of the employees in the pre-tax deduction of enterprise income tax.
4. From the perspective of increasing personal disposable income
Preferential measures for individual tourism consumption should be improved so that residents? be able to? carry out tourism consumption. Increasing the income level of residents is the fundamental way to expand tourism consumption, from the perspective of the tourism industry through the development of the tourism industry to increase the number of relevant employees and gradually increase their income level is one aspect, from the perspective of tax incentives for tourism-related expenditures, is another aspect. For example, for enterprises to provide collective tourism for employees or enterprises to provide part or all of the tourism expenditure, you can set a certain limit is not included in the scope of personal taxable income; tourism enterprises to attract tourists to travel vouchers issued free of charge can be doubled for pre-tax deduction; in the gradual implementation of the combination of comprehensive and categorized system of personal income tax can be considered to allow residents to deduct a certain amount of tourism expenditure each year before personal income tax; to encourage tourism consumption expenditure; to encourage the tourism consumption expenditure is another aspect. Consumer spending; to encourage tourism consumer credit, tourism consumer credit payment of interest is allowed to be deducted before tax; to accelerate the improvement of the pension medical education and other reforms to provide residents with the bottom line and confidence in tourism consumption.
5. The establishment of special tourism consumption zones (or free tourism trade zones
or the concept of special tourism consumption zones directly into the concept of free trade zones), improve the relevant tax policies. Special consumption zones for border tourism should be treated as ? The border tourism consumption special zone should be regarded as? , with closed management, zero tariffs within the zone, and zero tax on shopping. Should formulate corresponding policies to promote consumption, in addition to zero tax rate, in the special consumption zone to introduce suitable tourism new industries and develop corresponding tax policies, especially in the key ports along the border, the border city should be more from the entry of visa-free shopping management and other all-round implementation of preferential treatment. It is also possible to establish similar special consumption zones in the Mainland. Although it is more difficult to close all of them, it is also possible to set up more duty-free stores and improve the procedures for tax rebates. The development of preferential policies to encourage mainland residents to go to the special zone of tourism and consumption of shopping and consumption, such as continuing to increase the amount of duty-free items purchased from Hainan off-island.
6. Cooperate with the ? Belt and Road? strategy
Study the differential tax treatment for inbound and outbound tours and domestic tours, appropriately adjust the tourism structure of China's residents, and narrow the tourism trade deficit. The tax on tourism involving the "One Belt, One Road" strategy is also being studied. Belt and Road? countries can encourage nationals to travel and relax the amount of duty-free entry items. In view of the fact that China's outbound tourists have greatly exceeded 100 million in 2014, while inbound tourism is growing slowly, it can be combined with diplomatic needs to appropriately control non-? Belt and Road? countries' outbound tourism flow and total volume, such as considering the imposition of a certain tourism special consumption tax on outbound tourists; at the same time, strictly controlling the number of duty-free items carried into the country by our residents after outbound tourism, and imposing tariffs on luggage items in strict accordance with tariff regulations. With the domestic expansion of the scale of duty-free stores, increase the amount of duty-free purchases, encourage to go to the tourism special consumption area for shopping to cooperate, and promote the domestic consumption of tourism goods.
Consumption tax thesis 2: "Test the impact of consumption tax tax planning on other taxes"
I. Impact of consumption tax tax planning on value-added tax
(a) The relationship between consumption tax and value-added tax
In China's current tax system, consumption tax is a commodity tax on specific consumer goods and special consumption behaviors based on the turnover, while value-added tax is generally a tax on ordinary goods, and the tax is a commodity tax on the flow of goods. And VAT is generally a general tax on ordinary goods at all stages. Generally speaking, on the basis of general VAT, consumption tax is a tax on specific consumer goods and special consumption behaviors that need to be restricted and controlled according to the consumption turnover. The specific collection of consumption tax in China mainly focuses on the production segment, and there are some special provisions in the commission processing, import and retail segment. According to the basic provisions of the current consumption tax law, the calculation of the taxable amount of consumption tax is mainly divided into ad valorem, quantitative and composite methods. Generally speaking, the basis of tax calculation is the same as that of value-added tax (VAT), but when the self-produced taxable consumer goods are used in the exchange of means of production and means of consumption, investment in stocks and repayment of debts, the VAT is based on the average price of the taxable consumer goods of the same kind, and consumption tax is based on the highest price of the taxable consumer goods of the same kind. The tax is calculated according to the average price of similar taxable consumer goods for VAT and the highest price of similar taxable consumer goods for consumption tax.
(2) Impact of consumption tax tax planning on VAT
Under the method of ad valorem rate calculation of consumption tax, the taxable amount of taxable consumer goods is the sales amount multiplied by the applicable tax rate. On the other hand, the output tax of VAT and consumption tax are based on the same basis, which is based on sales without VAT. When the tax basis is reduced due to consumption tax planning, it will cause the output tax of VAT to decrease in the same direction.
In the general form of sales, because of the consumption tax and VAT output tax basis is the same, so the consumption tax burden and VAT tax burden in the same direction. However, for the special form of sales, it is not possible to generalize.
For consumption tax deemed sales behavior, VAT may also do the same as deemed sales processing, such as self-produced or commissioned processing of taxable consumer goods for collective welfare, etc. In this case, both consumption tax and VAT are payable, based on the same tax basis, consumption tax and VAT tax burden is the same as the increase and decrease. On the other hand, if the consumption tax is treated as deemed sale, while VAT does not require deemed sale, for example, the self-produced or commissioned processing of taxable consumer goods is used for the use of the management department, etc., and this economic activity is only subject to consumption tax but not VAT, the tax burden of the consumption tax does not have any impact on the VAT. Similarly, in some economic activities, only VAT may be treated as deemed sales, and consumption tax is not treated as sales, such as the sale of taxable consumer goods on behalf of the sale of VAT, but not the consumption tax, the two are independent of each other, and the consumption tax tax planning has no impact on the tax burden of VAT.
Second, the impact of consumption tax tax planning on property tax
(a) The relationship between consumption tax and property tax
According to the provisions of China's consumption tax law, consumption tax refers to a kind of turnover tax levied on consumer goods and specific consumption behaviors, etc., according to the turnover of consumption. Property tax, on the other hand, is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses as the object of taxation. There is no intersection between consumption tax and property tax, and there is no direct connection between the two. However, based on special economic business activities, such as in the consumption tax deemed sales behavior, the cost of taxable consumer goods related to housing is included in the cost of housing, the change of consumption tax burden will have an impact on the property tax burden.
(ii) The impact of consumption tax tax planning on property tax
The correlation between consumption tax and property tax is relatively low, in the actual production and operation process, only the more special economic activities can be linked to the two, and in these special economic activities, the consumption tax tax burden and the property tax burden is the same change, in the same way as the reduction of the consumption tax burden, but also make the property tax burden in the same direction. The property tax burden will also be reduced in the same direction.
Case 1
Company A is a city wood flooring manufacturer, ready to build an office building for its own use in early 2015. The company is ready to use a batch of solid wood flooring with a cost of 1 million and an average selling price of 1.1 million (excluding tax) for the construction of the building. Try to analyze whether the consumption tax involved in this economic activity has an impact on the property tax?
Option: The cost of acquiring a fixed asset includes all reasonable expenditures incurred before it reaches its intended useable state, such as labor expenses, material costs, and related taxes. The economic activity involved in the above case is that the enterprise will use the self-produced taxable consumer goods for the project under construction, which should be treated as deemed sales behavior. The cost of the solid wood flooring and the consumption tax involved should be included in the cost of the office building, but not in the cost of the office building. Sales tax and surcharge? The cost of the wood flooring should be included in the cost of the office building and not in the "business tax and surcharge", so it will lead to an increase in the cost of the building, which will make the consumption tax and the property tax change in the same direction, and the reverse change of the corporate income tax burden.
The issue to be noted is that since the full implementation of May 1, 2016? camp change? After that, there is no non-VAT taxable item, and for self-produced taxable consumer goods used in construction projects, the VAT portion of them will not be treated as deemed sales. The VAT portion of self-produced taxable consumer goods used in construction projects is not treated as deemed sales. Before the change in tax rate, the VAT portion is not treated as a deemed sale. Before that, the VAT portion of the deemed sale was also included in the cost of the office building.
Therefore, this economic activity is included in the cost of the office building as follows:
? Before: 100+110? Before: 100+110?5%+110?17%=1.242(million yuan)
? After the change of the camp? After: 100+110?5%=105.5(million yuan)
III. Impact of Consumption Tax Tax Planning on Land Value-added Tax
(I) Relationship between Consumption Tax and Land Value-added Tax
Consumption tax and land value-added tax have different taxing segments, and consumption tax is mainly levied in the production segment, while land value-added tax is levied on the transfer of the right to use state-owned land and property rights of buildings and other appurtenances on the ground in a compensated manner. Land value-added tax is a kind of tax levied on units and individuals who obtain value-added income when they transfer state-owned land use rights and property rights of buildings and other attachments on the ground in return for payment. At the same time, the calculation of the taxable amount of the two is also very different. According to the basic provisions of the current consumption tax law, the calculation of the taxable amount of consumption tax is mainly in the production process, which is divided into ad valorem, quantitative and composite methods, while the land value-added tax implements the over-rate progressive tax rate, and in practice, it can be calculated by the quick deduction method, i.e., the calculation of land value-added tax payable is based on the value-added amount multiplied by the applicable rate minus the amount of deductions multiplied by the quick deduction coefficient. It can be seen that deduction items are the key factor to determine the size of land value-added tax. These two taxes are not directly linked, only based on the special economic activities, consumption tax tax planning brought about by the negative changes in the value-added tax will also affect the land value-added tax.
(II) Impact of consumption tax tax planning on land value-added tax
Consumption tax and land value-added tax are not directly linked in general, and in the real production and operation process of taxpayers, the two can be linked only when special taxable consumer goods are regarded as equal to the sale of other economic activities, and the consumption tax liability and land value-added tax liability are inversely changed in the case of these special economic activities. The taxpayers through the consumption tax tax tax planning, in reducing the consumption tax burden at the same time, will make the land value-added tax burden in reverse rise, so the tax planning work must be comprehensive, comprehensive measurement of the size of the overall tax burden, rather than just a single tax tax burden reduction.
Fourth, consumption tax tax planning on the impact of corporate income tax
(a) consumption tax and corporate income tax
Corporate income tax is a tax levied on the production and operation income and other income of enterprises and other income-generating organizations in China. The calculation of taxable income of enterprise income tax is based on the principle of accrual system, and the income and expenses belonging to the current period are treated as the income and expenses of the current period regardless of whether the money is received or paid, and the basic formula is: taxable income = total income - non-taxable income - tax-exempt income - various deductions - allowed to make up for the losses of the previous years. The current consumption tax belongs to the category of business tax and surcharges among the deductions, in which the business tax and surcharges include all taxes and surcharges except for the enterprise income tax and the allowable deduction of value-added tax. Based on the above definition and the relevant provisions of the tax law, the change of consumption tax liability will certainly affect the enterprise income tax.
(B) The impact of consumption tax tax planning on enterprise income tax
Consumption tax is an in-the-money tax, and the amount of consumption tax generated by the taxpayer in the current period should be included in the business tax and surcharges, which is a deduction of taxable income, and the size of the amount of the tax and surcharges will certainly have a certain impact on the enterprise income tax. In this case, assuming that the taxpayer's other circumstances remain unchanged, if the consumption tax tax planning to make the consumption tax tax burden is reduced, the amount of business tax and surcharges is also a downward trend, the taxable income due to the reduction of deductions and increase, the amount of corporate income tax with the reduction of the consumption tax amount of reverse increase. On the contrary, if the amount of business taxes and surcharges is on an upward trend, taxable income decreases due to the increase in deductions, and the amount of corporate income tax decreases inversely with the increase in the amount of consumption tax. And for the reduction of income, deferred tax consumption tax tax planning methods, due to reduce the amount of income recognized in the current period, the amount of consumption tax and the enterprise said that the amount of tax tax will be reduced at the same time, in the same direction of change.
Consumption tax paper 3: "Talk about the consumption tax tax planning program"
I. Overview of tax planning
1. Meaning of tax planning
This paper argues that the purpose of tax planning is not only for the reduction of the tax burden, but the maximization of the overall efficiency of the enterprise, or even the reduction of the tax burden instead of causing a reduction in enterprise value, so that the pursuit of reducing the tax burden would be meaningless. Domestic to Professor Liu Rong edited the "tax planning" point of view as a representative of the tax planning refers to taxpayers in the height of the strategic management of enterprises, in line with national laws and tax regulations, under the premise of selecting the tax-related overall economic benefits of the maximization of the tax program to deal with the production, operation, and investment, financial management activities of a tax-related management activities of enterprises.
2. Feasibility analysis of consumption tax tax planning
On the one hand, the existence of tax incentives. Tax incentives are explicitly stipulated by the state, not only the tax reduction and exemption policies stipulated in the tax law, but also tax treatment methods that can be applied in favor of taxpayers: such as the selection of depreciation methods, the selection of pre-tax deduction methods, the selection of tax collection and management methods, etc.; on the other hand, the sound development of China's tax system. With the continuous development of the economy, China's tax system continues to improve, the whole society's tax awareness continues to improve. At the same time, China's tax system and international practice gradually converge, prompting tax planning research and practitioners to improve the level, so that more taxpayers are willing to reduce the tax burden through tax planning. Therefore, in the long run, consumption tax tax planning is feasible.
Second, the consumption tax tax planning specific program
1. Planning for the tax basis of consumption tax
According to the basic provisions of the consumption tax law, the calculation of consumption tax is mainly ad valorem, from the amount of levy and from the price from the amount of the composite levy three methods. First, the planning of packaging. The relevant provisions of the consumption tax: taxable consumer goods sold with packaging, if the packaging is not priced with the sale of products, but to charge a deposit, the deposit should not be incorporated into the sales tax. If the packaging is not sold with the product, the enterprise can save consumption tax on the packaging. Packaging is not priced with the product sales, charge a deposit, so that the way to collect the deposit is not included in the sales of consumer goods tax. Second, the planning of commercial discounts. The tax law provides that when enterprises use commercial discounts, if the discount amount and sales in the same invoice, respectively, according to the net amount of the discount as the basis for the calculation of consumption tax; if the discount amount of a separate invoice, regardless of how to deal with the financial, are not allowed to subtract the discount amount from the sales. Therefore, the enterprise can be in accordance with the provisions of the tax law will be the sales, discount amount in the same invoice, can reduce the taxable sales, in order to achieve the purpose of tax savings.
2. Planning for the consumption tax rate
There are two kinds of tax saving issues to consider from the tax rate: one is the planning for taxable consumer goods with different tax rates. The tax law stipulates that a number of business different tax rates of consumer goods, should be separated from the calculation of different tax rates of consumer goods sales volume and sales. If you do not calculate separately or if you combine taxable consumer goods with different tax rates into a set of consumer goods for sale, the tax rate will be applied from the higher one. If enterprises want to save consumption tax, they can sell consumer goods with the same or similar tax rates as a set, or assemble their own products of different brands into a set for sale. Second, the planning of mixed sales. The tax law stipulates that the mixed sales behavior of enterprises engaged in the production, wholesale or retail of goods and enterprises mainly engaged in the production, wholesale or retail of goods and also engaged in non-taxable labor services shall be treated as the sale of goods and shall be subject to value-added tax (VAT). Enterprises may consider setting up after-sales service departments and other services to provide labor services to customers, and account for labor income separately and pay taxes separately.
3. Planning for deduction of tax paid
The tax law stipulates that if the consumer goods that should be subject to consumption tax are used in the continuous production of consumer goods, the quantity of production and use in the current period can be used to calculate the deduction of the purchased, imported, or commissioned to process the recovery of taxable consumer goods that have been subjected to consumption tax according to the provisions of the regulations. Deduction of tax paid on taxable consumer goods is allowed only for consumer goods purchased from industrial enterprises, and no deduction is allowed for all tax paid on consumer goods purchased by commercial enterprises. The company's purchase of taxable consumer goods, should be as far as possible from the manufacturer to buy directly, so as not only to reduce the cost of expenditure, but also on the tax paid for the deduction, which will help enterprises to reduce the tax burden.
4. Planning for export tax rebates
The tax law stipulates that enterprises should calculate and declare the export of taxable consumer goods with different consumption tax rates separately, and if the applicable tax rates are not clearly divided, all of them will calculate the consumption tax amount from the lower applicable tax rate. When declaring export tax rebate, enterprises should separately account for taxable consumer goods with different tax rates. After analyzing, for the export business more production enterprises, you can consider the formation of independent accounting foreign trade subsidiaries, the production enterprises will be taxable consumer goods sales to foreign trade subsidiaries, pay consumption tax, and then the foreign trade subsidiaries will be taxable consumer goods exported to get the same amount of export tax rebate, reduce the tax burden.
Third, the consumption tax tax planning risk prevention strategy
1. Correctly understand the tax laws and policies, pay attention to the changes in the tax laws and policies
With the continuous development of the economy, the national policies and regulations are constantly revised and improved, the provisions of the consumption tax law is also constantly changing, at different times and in different geographic areas of the tax-related policies are different. Tax planning is a long-term work, so taxpayers should not only correctly grasp the direction of the current tax policy changes, but also often care about the changes in tax policy, the enterprise can arrange for specialized manpower to collect and process tax information, so as to avoid the risk of tax planning to a certain extent.
2. Strengthen the training of planning personnel and improve the quality of business
The risk of tax planning practice is related to the quality of tax planning personnel, who have high professional ability to provide efficient tax planning and reduce the risk of planning. This requires that tax planners not only have the ability to comprehensively analyze tax policies, but also have rich experience and complete theoretical structure. In order to improve the quality of tax planning personnel and reduce the risk of tax planning due to the lack of knowledge structure, enterprises must pay attention to the training of personnel.
3. Plan according to the law, so that tax planning and tax policy direction consistent
Tax planning should strictly comply with tax-related laws, tax planning, if illegal, will cause significant losses to the enterprise. The success of tax planning is closely related to whether it is done in accordance with the law. Taxpayers in the tax planning process should deal with the relationship between tax avoidance and tax planning. Tax planning must be in line with the direction of the tax policy, so that enterprises in the enjoyment of preferential tax policies at the same time, but also in line with the intentions of the national macroeconomic control.
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