Summary: Borrow this requirement upper reaches to fall the enterprise of 3% , either do not understand really, install namely do not know behave like a hooligan of find an excuse.
Editor | Car god younger sister
Head graph origin | Picjumbo
Tax rate of value added tax was reduced, the client also asks to depreciate, reasonable?
The industry such as 1. general manufacturing industry is active the tax rate of 16% falls to 13% ;
The industry such as carrying trade of 2. general traffic, bldg. is active the tax rate of 10% falls to 9% ;
3. ensures main industry duty is lost reduce apparently;
4.The tax rate that carries 6% first gear is fixed, but increase taxation to touch through adopting sex of pair of production, life to serve industry buckle wait for measure of form a complete set;
5. ensures duty loses all industries to be decreased only do not add, continue to advance (value added tax) tax rate 3 archives and two archives.
From afore-mentioned seeing:
Appreciation tax rate 16% fall for 13% , 10% fall for 9% be applicable and all industry, it is carrying trade of manufacturing industry, traffic, bldg. not just, let more enterprise enjoy the privilege that tax rate drops.
Remind:
After appreciation tax rate drops, when applicable old tax rate? When applicable new tax rate?
Standard:
Depend on the time that duty to pay taxes of value added tax produces.
If happening of duty to pay taxes is in,fall before rate, applicable still old tax rate, if happening of duty to pay taxes is in,fall after rate, applicable new tax rate.
See the time of duty to pay taxes that sells goods and service:
Basis " value added tax of People's Republic of China is temporary byelaw carries out detailed rules " thirtieth sets 8 times, paid sale money perhaps obtains those who demand sale money evidence that day, differ by what sell settle accounts kind, specific for:
(One) adopt direct gathering means to sell goods, no matter whether is goods given out, all demand sale money evidence to receive sale money to perhaps be obtained that day;
(2) take collection bear pay and entrust bank gathering means to sell goods, do appropriate collection procedures to give out goods that day;
(3) adopt tick and in installment gathering means sells goods, of the gathering date that agrees for written contract that day, the written perhaps contract that does not have written contract does not have conventional gathering date, give out for goods that day;
(4) adopt receive means of payment for goods to sell goods beforehand, give out for goods that day, but the goods such as the equipment of tool of large scale computer that produces a sale to produce time limit for a project to exceed 12 months, shipping, plane, to receive beforehand gathering is written perhaps of the gathering date that the contract agrees that day;
(5) entrust other people of other taxpayer acting sales, sell goods on a commission basis to receive of the unit sell goods on a commission basis detailed list perhaps is received all or of partial payment for goods that day. Did not receive sell goods on a commission basis of detailed list and payment for goods, sell goods to give out era full 180 days that day;
(6) sell should tax service, at the same time to provide a service paid sells a paragraph to perhaps obtain the evidence that demands sale money that day;
(7) taxpayer produces this detailed rules the 4th (3) to (8) place row is inspected sell goods behavior together, move for goods send that day.
See sale service, intangible assets and time of praedial duty to pay taxes:
According to 36 article accessory 1 " business tax changes impose value added tax pilot executive method " (say below " pilot executive method " ) the 45th regulation, duty to pay taxes of value added tax, withhold obligation happening time to be:
(one) taxpayer happening should tax act and paid sale money perhaps obtains those who demand sale money evidence that day; First of invoice, to open bill that day.
Paid sells money, be money is gotten after in showing taxpayer sells service, intangible assets, praedial process, perhaps be being finished.
Obtain those who demand sale evidence that day, it is the payment that shows written contract is affirmatory date; Did not sign written contract written perhaps contract did not pay certainly of date, make over finished praedial perhaps that day power to belong to change for service, intangible assets that day.
(2) taxpayer offers the service that rent to adopt beforehand of gathering means, its duty to pay taxes produces time to be beforehand of gathering that day.
(3) taxpayer is engaged in financial commodity making over, transfer for financial commodity droit that day.
(4) taxpayer happening " pilot executive method " of case of the 14th regulation, its duty to pay taxes produces time to make over finished praedial perhaps that day power to belong to change for service, intangible assets that day.
1, " close, tax rate fell, we talk about the price afresh "
Value added tax falls after tax rate, does the client ask to depreciate 3 is the place logical?
The first feeling, do not have illness. Of course, have bit of difference with the plan tax that does not contain duty value considering the price that contain tax, depreciate amount / the price that contain tax may be less than 3 to nod slightly, still have, after tax negative rate falls, city building duty and additional the burden also can be reduced. So, fall 3 nod a likelihood is not so accurate, but fall 3 the point is main it is to be able to manage gain changeless (purchase valence to also want to fall) . Of course, sale square if also think from fall share in duty accrual of a cup of a thick soup, estimation does not wish to fall 3 are nodded.
Citing:
Take money to the enterprise with the client 100 thousand yuan / lunar computation:
Sell a 10 thousand *16%=16000 of taxes =10 yuan
10 thousand *16%=14400 of income taxes =9 yuan
=16000-14400=1600 of gold of value added tax yuan
After reducing tax:
Sell a 10 thousand *13%=13000 of taxes =10 yuan
10 thousand *13%=11700 of income taxes =9 yuan
=13000-11700=1300 of gold of value added tax yuan
Accordingly:
Derate taxes =1600-1300=300 yuan
Do not be equal to ≠ total amount 100 thousand *3%=3000 yuan! !
So:
The client falls payment for goods 3 the dot is unreasonable, tax rate reduces 3 to nod, do not represent payment for goods should be nodded 3 times less.
If your company is average taxpayer, although from annul angle sees a company meeting be to one's profit, but will look from the angle of income, the income of business value added tax may reduce one chunk. To the enterprise, the likelihood wants to undertake arranging mixing to the supplier afresh statistic.
So, the change of the adjustment of tax rate of every time value added tax and policy of value added tax, can bring the new management to the supplier and fixed position. Of tax rate of value added tax reduce, can be opposite at the same time of the enterprise annul produce an effect with income. And, this meeting is influential to all enterprises.
If you are a boss, you should know the to the client quote after April 1 and the government to the supplier clearly.
If you are financial personnel, the adjustment that should know tax rate of value added tax more will have what effect to the duty of the value added tax of our enterprise, and the effect that spreads to cash.
2, tax rate of value added tax is reduced, it is to the enterprise pull one hair and use the whole body
Does tax rate of value added tax adjust what affect a business merely to sell with income? Blame also, no matter be an enterprise,make work to export, still purchase material and purchase a service, after total prices deducts value added tax, the sales revenue that the amount that leave is an enterprise or cost cost, what can affect next is enterprise income tax.
Accordingly, the adjustment of tax rate of value added tax also is many sided to the influence of the enterprise, want already from value added tax annul with income two angle consider, involve the adjustment of much tax rate of much tax items even, on the foundation that be adjusted in the price at the same time and negotiates, it still meets those who affect a business purchase cost and sales revenue, then affects the income tax of the enterprise and partner earnings.
From pure fall duty drops negatively in light of duty, every enterprise decreases the space of duty, execute the move reducing tax of the appreciation rate at this enterprise and upriver enterprise.
Accordingly, borrow this requirement upper reaches to fall the enterprise of 3% , either do not understand really, install namely do not know behave like a hooligan of find an excuse.
What resemble a lot of bosses and accountant encircling in the friend is helpless cry out:
To the adjustment of tax rate, may fulfill a contract to bring potential legal risk to the enterprise. This is the character that is based on solid of value added tax to have, namely the duty outside price of department of value added tax.
Make clear a concept first, of tax rate of value added tax applicable it is the tax rate that implements with the dot when happening of duty to pay taxes to allow.
That is to say, the business before duty to pay taxes of value added tax will happen on April 1, 2019 still applicable the tax rate of 16% ; And former applicable the business of 11% tax rate, still also press 11% make out an invoice, no matter whether time of actual make out an invoice is after April 1, 2018. The professional work that duty to pay taxes produces after April 1, 2019 only ability is applicable the new tax rate after adjusting.
Needless issue produces in be being fulfilled to avoid a contract, finance affairs has done first below two things:
1) comb long-term contract
March - during April purchase a contract, sell a contract to want to consider tax rate to drop influence, whether does the contract want to wait sign again after April 1, when still signing a contract, be about to consider tax rate to affect, buying order price should consider to depreciate, financial staff is necessary the long-term contract that combs an enterprise.
2) income bill is touched discount a problem
If be,the contract bill previously is gotten after April 1, whether can touch buckle, if be nodded with will be dividing line on April 1, the enterprise signs a contract before April 1 as far as possible, open all income bill first come out attestation, lest be opposite,needless trouble arises in succeeding activity.
To a few long-term contracts, compare big contract, the part that already implemented, if equipment creates the enterprise that waits for the contemporary service line of business such as advanced manufacturing industry, research and development to accord with a condition and company of electrified wire netting,be inside certain period did not touch the input tax that deducts to give one-time return, duty Wu gives specific provision.
One, the business in carrying out
1, purchase business contract mediumly to be being carried out, close in affirmatory contract pay and the regulation related make out an invoice, produce duty to pay taxes before April 1, 2019, demand the other side opens the bill of former tax rate, just belong to add up to compasses bill. Because contract amount already was signed, if of inalterable contract amount, ought to promote the execution of business as far as possible, the time that makes duty to pay taxes of value added tax happens falls before April 1 as far as possible.
2, the marketing contract in be being carried out to be in, want precise judgement duty to pay taxes to produce time, if happen,be before April 1, no matter whether open bill, want to declare pay taxes by former tax rate. Otherwise when later period client asks for reason with time of happening of duty to pay taxes you open the bill of former tax rate, filling fine for delaying payment is appropriate appropriate.
Remind additionally: The business below identical contract, OK and applicable different tax rate: Happening of duty to pay taxes is adjusting the applicable former tax rate before tax rate; Happen after tax rate is adjusted, applicable new tax rate.
2, the contract signs medium business
When signing a contract usually, negotiate the amount that real pay is when money paid for something purchased or received for something sold, this amount is by two cent comprises actually: One part is goods real cost, another part is the amount of tax to be paid of value added tax. What should fall now is the amount of tax to be paid of value added tax, so, when purchasing a contract to sign, if still press the price that can accept so to decide, you were to raise the price with actual goods undoubtedly (fell because of the amount of tax to be paid of value added tax) . If say goods rises in price,you are not accepted, sign a contract to ought to decide at this moment the commodity price that does not contain tax. Such, after the amount of tax to be paid fell, you purchase disbursement amount to just can decrease.
3, the dot of 8 experience duty that the enterprise signs a contract to notice
The attention nods 1: Change of setting taxation policy is extraordinary clause.
Although value added tax is the duty outside valence, but also put in affinity with the price, also be a negotiation normally serious consideration item, around will sign a contract on April 1 in, need reduces item to undertake making clear with respect to tax rate of value added tax, avoid to cause dispute, of course the regulation that this kind of civil agreement must not violate document of plan of taxation law law.
The attention nods 2: Attention contract become effective and duty to pay taxes produce time.
Sign a contract not to represent a contract instantly become effective, at the same time need pays close attention to the regulation of time of happening of duty to pay taxes. If 2016 〕 of wealth tax 〔 set 36 numbers, taxpayer happening should tax act and paid sale money perhaps obtains those who demand sale money evidence that day; Open bill first, to open bill that day.
The attention nods 3: Trade money paid for something purchased or received for something sold or newspaper social intercourse contain tax.
In light of the convention that trades from commerce, trade money paid for something purchased or received for something sold should include tax payment, make clear in the contract trade money paid for something purchased or received for something sold is contain cost of value added tax, can decrease trade the controversy that both sides may produce around value added tax, change in duty especially frequent during.
The attention nods 4: Trade clearly square taxpayer capacity.
Average taxpayer and miniature taxpayer, in value added tax plan duty method, tax rate (collect rate) on existence difference, trade taxpayer capacity should be made clear in the contract, can maintain qualification of business charter photocopy, average taxpayer Xerox to serve as the accessory of the contract when necessary, type of clear make out an invoice, open the content such as deadline of date, service.
The attention nods 5: Obtain touch effectively legally buckle a proof.
Cannot obtain value added tax is special bill, other close compasses touch buckle a proof to perhaps should not compasses, square to getting a bill metropolis causes law and pecuniary loss, can consider to mix the taking of bill of value added tax open with close pay compulsory and relevant couplet, open compensation of the penalty due to breach of contract of agreement of behavior of break a contact that bill place creates, loss.
The attention nods 6: Notice contract award, the duty Wu processing that amount, quality changes.
If the happening of contract award is changed, involve the mixture sale, risk that holds battalion concurrently possibly, the change that taxpayer needs attention happening is right its are advantageous, when necessary, need the money paid for something purchased or received for something sold of divisional in the contract different project.
The attention nods 7: Of the charge outside valence qualitative.
The sale of taxpayer of value added tax, include cost not only, still have the cost outside valence, of all sorts of property that are the collection outside pointing to valence collect fees, proposal and money paid for something purchased or received for something sold do not have related charge to be able to sign independent contract, avoid by imposition.
The attention nods 8: Pay attention to 3 stream consistent, be on guard empty opens a risk.
3 flow consistent, 3 card are unified, the Zhang Wu processing of contract and enterprise matchs, the duty Wu processing of contract and enterprise matchs, contract and industry bill are opened match, make the 3 card of legal proof, accountant proof and duty Wu proof unified.
Tax rate of tax of value added tax is reduced, to the enterprise, not only the tax that affects value added tax is lost, affect the cost cost of client quote and enterprise, affect the income tax of the enterprise, the cash reserve in a bank that can affect a business more flows.
And this, be us when financial personnel shows him ability, "How to strive for obtain the biggest privilege for the enterprise " it is the new proposition that our instantly needs to think!
