Yuxi agent bookkeeping: answer questions! How can enterprises reduce the tax burden through the whole process of tax control?

the reform of the camp has been carried out smoothly and orderly, and the tax burden of enterprise value-added tax has been significantly reduced. In addition to policy factors, the degree of burden reduction is also directly related to the standard level of enterprise tax management. If the enterprise management is standardized, the accounting is formal and the bills are legal, the value-added tax burden will naturally decline. In order to standardize corporate tax behavior, enterprises must establish a sound tax management system, make full use of tax means in the process of managing enterprises, and implement effective tax control through contract signing, business implementation and tax payment, so as to truly reduce corporate tax burden and promote better development of enterprises.

strengthening enterprise process control

the real tax comes from the production and operation of enterprises, without which 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. Plan the business content in advance.

production and operation processes generate taxes, and different production and operation processes generate 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. liters to 2.5 liters (including 2.5 liters), the consumption tax rate is 9%; The consumption tax rate of passenger cars with a displacement of more than 2.5 liters to 3. liters (including 3. liters) 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 to be 2.51 liters, consumption tax will 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.

2. Choose partners carefully.

(1) the 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.

Enhance the awareness of tax risks

With the technicalization, modernization and digitization of the tax collection and management system, the tax authorities have gradually strengthened their monitoring of enterprises, and all kinds of tax-related violations of laws and regulations of enterprises will be difficult to move. Tax-related risks of enterprises have increasingly become an important part of business risks. Improper handling of tax issues will not only directly affect the business performance of enterprises, but also be investigated by law. Therefore, in order to develop in the long run and reduce the tax burden, the first thing to do is to enhance the awareness of tax risk prevention and standardize the production and operation of enterprises.

Precautions for signing a contract

The content of a contract determines the production and operation process and is the source of various economic businesses, and 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 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.

2. The contract shall specify the price, value-added tax and extra expenses.

first, it should be clear in the contract whether the price includes value-added tax, so as to avoid unnecessary disputes and affect the tax burden and profit of the enterprise. 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.

3. The contents of goods or services with different tax rates should be clearly distinguished in the contract.

after the reform of the camp, all taxable businesses of the enterprise 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 should specify the invoice provision, payment method and other matters.

first, when signing a contract, an enterprise should make the payment terms clear as far as possible, which is similar to the expression of "VAT invoice will be issued according to the actual payment statement on the date of payment", so as to avoid issuing VAT invoice before the actual payment is collected, which will lead to the early occurrence of 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 related matters of "three-stream consistency" should be clearly defined in the contract.

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] No.192), the payee, the drawer, 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.

Precautions for issuing and obtaining invoices

1. The contents of the invoice should be complete and accurate. First, the enterprise information is complete. Except for individual consumers, the unit name and taxpayer identification number shall be indicated on the invoice. Second, the information of goods or services is complete and accurate. The name, quantity and unit price of the purchased goods or services shall be filled in completely. Attention should be paid to the following issues:

① Standardize the sales list. According to Article 12 of the Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [26] No.156), if special invoices are issued in summary, the list of goods sold or taxable services provided should be issued by using the anti-counterfeiting tax control system at the same time, and the invoice seal should be affixed, so that the payee can deduct the input tax.

② The remarks column of the invoice shall indicate relevant information as required. After the reform of VAT, State Taxation Administration of The People's Republic of China successively issued the requirements for filling in the remarks column of special VAT invoices. For example, the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (State Taxation Administration of The People's Republic of China Announcement No.23, 216) stipulates that when providing construction services, enterprises should indicate the name of the county (city, district) where the construction services occur and the name of the project in the remarks column of the invoice. The Announcement of State Taxation Administration of The People's Republic of China on Several Provisions on the Collection and Management of Land Value-added Tax after the Reform of the Camp (State Taxation Administration of The People's Republic of China Announcement No.7, 216) also clearly states that the value-added tax invoices that do not indicate the relevant information of construction services in the remarks column shall not be included in the land value-added tax deduction project amount. Therefore, the information in the remarks column must be filled in according to the regulations, otherwise it will be an invoice that does not meet the regulations, and the drawee may not be able to deduct the input tax and cannot be included in the land value-added tax to deduct the project amount.

2. The contents of the invoice are consistent with the actual business. It is necessary to issue or obtain invoices according to the real business, ensure the mutual unity of capital flow, ticket flow and logistics (labor flow), and eliminate the phenomenon of falsely issuing and accepting VAT invoices.

Precautions in payment settlement

In payment settlement, you should try to avoid paying for others and 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.

Choose the applicable preferential policies carefully

Enterprises should make careful planning when choosing and applying tax preferential policies such as non-taxable income and tax-free income to ensure the maximization of corporate tax benefits.

1. the choice and application of non-taxable income. Because the non-taxable financial funds have made non-taxable income in the early stage, they do not pay enterprise income tax, but when the expenses and costs caused by the operation of funds include depreciation and amortization, they may not be deducted. Therefore, it is decided that it is not necessarily the most correct choice for enterprises to treat qualified financial funds as non-taxable income. Under certain circumstances, such as tax-related matters such as "addition and deduction" and "compensation for losses", the enterprise "giving up non-taxable income" may bring greater tax revenue.

2. the choice and application of tax-free preferential policies. The tax exemption policy can help enterprises reduce their tax burden and promote their development, but it may also lead to repeated taxation due to the separation of the VAT deduction chain between upstream and downstream enterprises, which will affect the normal function of the market mechanism and have a negative impact on enterprise operation and industrial development. For example, if an enterprise purchases a large number of fixed assets dedicated to tax-free items in a certain period of time, because of the large amount of fixed assets and high tax amount, it may choose to give up the tax-free policy, which will ensure the reduction of enterprise value-added tax burden. Therefore, if the general taxpayer of value-added tax has tax-free income, it should make a detailed calculation according to the specific situation to determine the advantages and disadvantages and choose the best.

in addition to the above-mentioned links, enterprises should also pay attention to the prudent choice of investment methods, the reasonable construction of the company's organizational structure, and the publicity should not exaggerate the facts, so as to ensure the maximum control effect of the whole tax process.

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