国外留学生英语类论文：浅析增值税的纳税计划On VAT tax
plan
Tax planning is also known as tax planning means in
compliance with the tax regulations of the taxpayer to maximize
enterprise value , or equity , in the range permitted by law,
the tax agents or commission , through the financing ,
investment, income prior arrangements for the distribution ,
organization, management and other matters , the selection and
planning to minimize the tax burden on economic activity
purposes. Tax planning is the taxpayer through non- illegal tax
avoidance schemes and legitimate tax saving methods and ways to
achieve the tax burden shifted to minimize the tax burden
behavior.
Tax planning and tax evasion, tax fraud , tax resistance is
essentially the difference: tax evasion , tax fraud , tax
resistance acts are in violation of tax law , and tax planning
and tax consequences inherent and consistent with legal
requirements , it will not affect the tax laws and weaken status
does not affect a variety of functions and features and weaken
taxes . Under the premise that it is not contrary to the tax
policies and regulations conducted in the optimization of
government tax laws enacted after comparison fine choice . Tax
planning is a real sense of business continued to mature and
rational signs, is a growing awareness of corporate tax
performance , within the scope of the tax law , taxpayers are
often faced with the choice of a variety of different tax tax
programs taxpayers can evasive, choose low-tax tax scheme .
Corporate tax planning is reasonable to minimize corporate tax
burden in the extent permitted by law .
VAT is a British territory for the sale of goods or
provision of processing, repairs and replacement services , as
well as imported goods units and individuals to calculate their
taxes on goods or taxable services sales made and the amount of
imported goods , and the implementation of tax credits in a
turnover tax deduction system. VAT is added in commodity
production and circulation of the value added of all sectors or
commodities taxed , so called " value-added tax ." VAT is the
current turnover tax in the UK is an important tax, most
industrial enterprises, commercial enterprises a leading tax.
How to carry out the VAT tax planning is a problem we will be
focusing on commercial and industrial enterprises . This article
will refer to the variables introduced tax planning theory and
factor analysis theory, combined with the VAT -related policies,
seeking VAT tax planning space.
VAT taxpayer 's choice to start from , to find space for
tax planning
VAT law will be the taxpayers of their scale of operation
and sound accounting degree is divided into general taxpayers
and small-scale taxpayers. General taxpayers selling or
importing goods , provision of processing, repairs and
replacement services , generally at the rate of 17% ; selling or
importing goods part of a preferential tax rate , the tax rate
is 13%. VAT levied on small-scale taxpayers is 3% . This tax
policy , resulting in an objective difference in the two types
of tax burden of taxpayers and tax benefits , tax planning for
small-scale taxpayers and taxpayers in general possible. Through
the study of the VAT tax , we can see the general taxpayers and
small- scale taxpayers have their advantages. General taxpayer
advantages: ( 1 ) the general taxpayer can deduct input VAT ,
while the small -scale taxpayers can not deduct input VAT ; ( 2
) When the general taxpayers selling goods to each other can
issue special VAT invoices, small-scale taxpayers can not (
although the tax authorities may apply on behalf of open , but
the deductible rate is very low ) . Small-scale taxpayers
advantages: input VAT ( 1 ) small- scale taxpayers can not
deduct the cost of the product will be directly included in the
final corporate income tax credit can play a role ; ( 2 ) small-
scale taxpayers selling goods because they do not issue VAT
invoices that do not have the burden of the sales price by the
other 17% or 13 % VAT output tax , so the sales price is
relatively low .
In the actual operating decisions, on the one hand
enterprises in order to reduce the tax burden , to the general
taxpayer to achieve the conversion from small -scale taxpayers ,
accounting costs will inevitably increase . Such as the creation
of accounting books , culture or ability to hire accounting
personnel. We must also consider the company selling goods in
question using the VAT invoices . If the business rather than
one-sided pursuit of reducing the tax burden for taxpayers in
general , it is possible to produce because they can not issue
VAT invoices and affect sales. Thus , the identity of the
taxpayer 's tax planning choice , companies should be possible
to reduce the tax burden does not affect the sale together with
comprehensive consideration to get the maximum tax saving
benefits.
VAT is calculated from the embedded elements start to find
space for tax planning
According to " Provisional Regulations on VAT " provides
general taxpayers selling goods or providing taxable services
balance amounted current output tax deductible input tax after
the current taxable . The formula is : Tax payable = Output tax
- Input tax .
From the formula , the VAT tax planning to find space must
be analyzed from the following two elements:
Output VAT
Output tax is the VAT VAT general taxpayers selling goods
or taxable services , the rate of sales and provisions charged
to the purchaser . The formula is : Output tax = Sales × tax
rate. From here we can see that in certain circumstances the tax
rate , depends on the size of the output VAT sales size. The
larger sales , the greater the output tax , the income tax
liability will be. According to " Provisional Regulations on VAT
" requirement refers to all the sales price and other fees
charged by the taxpayer selling goods or taxable services to the
purchaser . Here , the expression " other charges " means the
fee charged by the purchaser price extroverted , subsidies,
funds , raising the return of profits, incentive fees ,
liquidated damages ( deferred payments ) , packaging, packaging
rent, reserve costs, quality fees, transportation handling,
collecting payments , advance payments and various other
properties of the price charged . Tax law, these additional fees
and charges , regardless of how the accounting provisions of the
accounting system , should be incorporated into the tax sales.
However, the following special cases may not be incorporated
into the sales tax : ( 1 ) comply with the conditions Daidian
shipping. Conditions here refers to : a. Freight transportation
department 's invoice to the purchaser ; b. Taxpayers will be
handed over to the purchaser 's invoice . ( 2 ) Water Company on
behalf of the government collected sewage treatment fee . ( 3 )
newspapers and periodicals issued by the agency entrusted by the
post office in the same one invoice can be paid minus the post
office fee. ( 4 ) mobile phone shops selling mobile phones in
the process, and calls on behalf of the access fee charged by
the telecommunications sector savings . ( 5 ) the use of
taxpayers selling gold and silver jewelry sold by trade , can
subtract the price of old goods. ( 6 ) Additional charge of
rural power grids in the process of charge . ( 7 ) packaging
deposit received by the taxpayer , a separate bookkeeping
accounting, current or past due less than a year , and so on .
Starting from these special corporate policy , to reduce the tax
burden reduced sales goals .
VAT
VAT tax law, for the average taxpayer , allowed deduction
of input tax from output tax amount obtained from the sale is
limited to the special VAT invoices and VAT indicated on the
payment receipts from customs achieved . Through the study of
the VAT tax law , the existence of input VAT spatial planning
several special place : (1 ) the purchase of goods or materials
, in part to obtain VAT invoices , another part can only get
ordinary invoices, companies can through the establishment of
branches, respectively, for general taxpayer status and identity
of small-scale taxpayers , when such material procurement, get
special ticket credited to the general taxpayer identity stores
accounted for , obtain ordinary invoices credited to small-scale
taxpayer stores accounted for . Through this classification
management can reduce the overall tax burden of enterprises. ( 2
) the general taxpayers to agricultural producers to purchase
duty-free agricultural products , small- scale taxpayers , or to
purchase agricultural products, granted in accordance with the
13% deduction rate of VAT is deducted from the amount of current
output . But must provide proof. ( 3 ) the general taxpayer
purchased goods ( other than fixed assets ) and transportation
costs paid by the sale of goods , according to the documents
listed in the shipping freight settlement amount ( ordinary
invoices ) ( not including handling charges paid with shipping ,
insurance and other miscellaneous expenses ) , according to the
7% rate of VAT deduction . ( 4 ) Waste materials used materials
operations engaged in value-added tax general taxpayer acquired
VAT invoices can not be obtained , according to the amount of
the tax authorities approved the acquisition on the acquisition
of credentials specified for use , according to a 10% rate of
VAT deduction be deducted. Enterprises should make full use of
these special policies to expand VAT . But also to avoid the
risk of tax .
Starting with VAT tax payer split , to find space for tax
planning
When the acquisition or the acquisition of agricultural
activities and other waste materials occur
For example, there is a steel mill , in order to increase
the amount of input tax can be outside the iron and steel
production enterprises, registered a waste recycling units ,
which go by the acquisition of scrap metal , and then sold to
steel mills , steel mills will deduct 10% of the proceeds and
more Tax . If the direct acquisition of scrap steel , there is
no deductible proceeds . Another example is a dairy factory ,
the milk processing direct foreign sales , value-added tax will
be high. If the plant breeding and dairy processing enterprises
to separate into two independent accounting company, then the
middle after an acquisition program . Such plants are grown
produce farmed in the sale of milk, is tax-free . The dairy
processing plant at the time of acquisition , it can reach 13%
VAT , so the tax burden can be reduced.
Sales occur when mixed
Mixed sales tax on behavior , is based on " the main
business operations " to determine taxation , select only one
tax : VAT or sales tax . In the actual business activities,
companies often run sales and mixed simultaneously , while tax
planning, if companies choose to pay VAT , it is necessary to
make taxable sales of goods accounted for more than 50% of total
sales ; If the business choose to pay sales tax , it is
necessary to make taxable services accounted for more than 50%
of total sales. Although companies can by controlling the
proportion of taxable goods and taxable services , to achieve
selected as a low tax burden for taxpayers purposes. But in the
actual business, some companies can not easily change the main
business operations , which would be based on the actual
situation of enterprises, by splitting the tax payer to tax
planning . For example, there is a production of boiler
business, while providing design, installation , commissioning
and other services of the boiler, if the revenue production,
installation, design , commissioning and other aggregated value
added tax , the VAT tax will be high . If the company 's
independent accounting under construction and installation
company , specializing in the installation of the boiler , etc.
, commissioning and design business , then the business is VAT
tax will drop a lot . Another example is a production and sales
coatings business , while providing paint painting and other
services , the same approach can be split to reduce the VAT tax
, which provides economic efficiency of enterprises .
VAT from the tax payer merge or associate to start to find
space for tax planning
Merger
For small-scale taxpayers , if not high value-added product
sales and mainly for the general taxpayer , judged as a general
favorable corporate tax burden on taxpayers , but find it
difficult to expand the scale of operations , you can contact a
number of similar small- scale taxpayers people to implement the
merger , scale it to become general taxpayers.
Associates
VAT general taxpayers and business taxpayers through joint
ventures and it has become a business taxpayers , thus reducing
the tax burden . For example, the telecommunications equipment
business operations , a separate operation is subject to VAT ,
but if approved telecommunications administrations joint venture
, then pay sales tax , do not pay VAT.
Starting from the VAT tax incentives , tax planning to find
a space .
VAT is in addition to one of the largest corporate income
tax incentives , if can make good use of these incentives,
companies can greatly reduce the tax burden .
Current VAT incentives are the following types : ( 1 ) by
industry offers classes for different industries to set up tax
breaks or low tax policies, such as agriculture, industry,
environmental protection and other tax incentives and more ; ( 2
) by product category deals such as eco-friendly products,
agricultural products , waste products, such as the use of tax
incentives and more ; ( 3 ) by region offers classes such as
special economic zones in the western region , such as tax
incentives and more ; ( 4 ) the nature of the production deals
by subject categories, such as school to do business , the
disabled welfare enterprises , high-tech enterprises and other
tax incentives and more . According to the type of preferential
policies , enterprises in the establishment , investment and
other business activities of enterprises must fully consider the
investment area , the investment industry , product type and
nature of the business to maximize the tax benefits , with full
and adequate tax incentives.
In short, planning VAT , it should be carefully reading the
"Regulations" and "Rules" , planning staff to be very precise
understanding of the nature of business processes and the
current initiatives of enterprises, on how the business should
be very accurate tax analysis planning to develop a reasonable
solution , we can not because of planning and state tax evasion
, tax law should not be read because of lack of unnecessary cash
outflow .
