What are the tax planning methods for consumption tax?

Tax planning of consumption tax:
. Tax planning based on consumption tax calculation
(1) Tax planning based on general sales business tax calculation
1, taxable consumer goods settled with foreign exchange settlement
, the more the taxable amount is calculated at a lower RMB exchange rate, the more conducive to reducing the tax burden
2, the use of transfer pricing to reduce the tax calculation basis
3, the tax planning of new cigarette products
There is a critical point. The tax rate changes at 50 yuan at 50 yuan, and the consumption tax rate rises
(2) Tax planning based on the tax calculation of part -time business tax
Two situations of non -taxable consumer goods
The taxpayers can consider the following two angles to carry out tax planning
1. Calculate the sales and sales of different tax should be calculated
2, consumer goods, consumer goods "Complete" sales should be cautious
(3) Tax planning based on the taxable consumer goods calculation of self -produced and self -produced and self -employed n self -made self -use consumer goods mainly include it for you
Production taxable consumer goods
The second is to produce non -taxable consumer goods, including consumer goods for construction engineering, management department, donation, sponsorship, fundraising, advertising, etc. Consumer goods refer to the direct material of the production of the final taxable consumer goods, and the taxable consumer goods that constitute the product entity
The case of taxable consumer goods produced by taxpayers for continuous production of taxable consumer goods. After taxable behavior, do not pay consumption tax
. If the taxpayer uses its own taxable consumer goods for other aspects, the taxable behavior occurs when the transfer is used. 4) Tax planning with ease
The taxable consumer goods produced by taxpayers are used in exchange for production materials, investing in shares or compensation debt, etc., and the maximum sales price of similar taxable consumer goods of taxpayers should be used as tax calculation. Basis -often higher than the market price
If the method of selling after -sales and after -sales (replacement, compensation) first, it will achieve the purpose of reducing the tax burden -that is, the market price can only be based on the market price. Price
(5) Tax planning using preferential policies to reduce tax calculation
1. Avoid high tax rates to choose low tax rate
The listed jewelry does not contain consumption tax or consumption tax in other links, resulting in a lot of cross and blank spots of jewelry and management of the jewelry of new products
. If a kind of platinum and gold, they can be considered as golden foundation. In the retail link The tax rate is 5%; it can also be considered platinum. In the production session, the tax rate is 10%
2, the tax law terms, enjoy the discount as much as possible
cars: pay attention to low pollution emissions
. Tax planning of taxable consumer goods
(1) Tax planning based on tax calculation
rules: Taxpayers entrust others to process discharge consumer goods shall be deducted from the commissioner's delivery era to pay consumption tax
planning opportunities:
1 is the determination of material costs. The cost of material is the actual cost of the processing material provided by the commissioner
. The second is the determination of the processing fee, which refers to the total cost of the taxable consumer goods that the consumer should be processed by the trustee Planning
1. The tax burden of commissioning processing method
(1) After the taxable consumer goods entrusted processing are recovered, the company continues to process it into another type of taxable consumer goods
(2) Entrusted processing的消费品收回后直接对外销售rn比较：rn税负上前者更有利rn现实生活中后者用的加工费少rn2、自行加工方式税负r n The tax burden of self -processing method is final.
The method of entrustment to you (after retracting is not processed and directly sold) and then sold it after processing after commissioning, the tax burden is low
3, entrusted processing and self -processing analysis
When commissioning processing, the trustees will be paid on behalf of the taxation. The tax base is a tax calculation price or the sales price of similar products
. When processing itself, the tax base for tax calculation is the product sales price
usually under normal circumstances. After the entrusting party recover the taxable consumer goods entrusted processing, it shall be sold at higher than the cost price
This no matter the processing cost of the commission is greater than or less than the processing cost, as long as the taxable price of taxable consumer goods is recovered is lower than the price sold directly after the recovery The tax burden of commissioning taxable consumer goods will be lower than the tax burden of self -processed
For the client, the external price of its products is higher than the tax calculation price of the taxable consumer consumer. Uncontinental tax
. Tax planning for outsourcing taxable consumer goods
The taxpayers for taxable consumer goods such as taxable consumer goods for taxable consumer goods for taxable consumer goods, allowing deductible taxes Pay attention to deducting taxable taxes for outsourcing taxable consumer goods
but taxable consumer goods for outsourcing taxable taxes for continuous production of taxable consumer goods should be noted:
(1) Allowing deduction of taxes that have been taxed taxes Consumer goods are limited to the collection and consumer goods purchased from industrial enterprises, and the taxable taxes of foreign enterprises to purchase consumer goods shall not deduct
(2) If the tax consumer purchased by the enterprise is issued, it is an ordinary invoice. When converts to sales without tax, they should be converted at a 6%collection rate
(3) Cigarette manufacturers purchase cigarettes and sell directly without paying consumption tax
(4) When small -scale taxpayers When buying taxable consumer goods from general taxpayers, the other party shall obtain ordinary invoices from the other party, and obtain more consumer tax deductions
. The tax planning of imported taxable consumer goods
imported taxable consumer goods, and the implementation of the implementation of the consumer should be implemented. If the taxable method calculates the taxable amount, calculate the tax based on the tax calculation price
The composition tax price = (tariff paid price tariff)*(1-consumption tax rate)
Tax prices*Consumption tax rate
Tarity tax payment price is the focus of planning. Taxpayers should be reduced as far as possible and other factors that compose tariffs. n to implement the taxable consumer goods that calculate the taxable amount from the price of the price and sell it with packaging materials, and distinguish the taxable amount at different situations
(1) Packaging is sold with taxable consumer goods for sale
(2) Packaging packaging It is not a sale on the price but the deposit. This deposit does not incorporate the sales tax of the taxable consumer goods. Taxes, only the consumption tax of the packaging of the price of the price
(4) For those who are no longer returned and collected for more than one year due to overdue the packaging of the packaging, the sales tax should be incorporated into the consumption tax should be paid by the consumer goods that should be paid by the consumer goods. ; The price of packaging is not only the sales of the taxable consumer goods, and the deposit is charged and the specified period of time The deposit that is restricted to refund it should be paid to the sales of taxable consumer goods, and the consumption tax is paid at the applicable tax rate of taxable consumer goods
The packaging deposit shall be considered as extraway. For the general expenses charged by the general value -added taxpayer to the buyer and the deposit of the packaging of the package overdue, the deposit of the packaging material shall be considered as tax -included income. When paying the consumption tax, the first to the tax income is not included, and the tax will be paid to the sales sales tax.
6. Tax planning of export refund (exemption) consumption tax
(1) Tax planning for returns
Plip exports between the export of goods to the back and refund, the export company may occupy the return payment without compensation Time value
(2) Increase the proportion of goods within the scope of consumption taxation
7. Pay attention to the problem in export refund (free) consumption tax
) Tax
(2) Avoid unnecessary losses
(3) Avoid export goods refund (free) "tax trap"

(1) Different planning of the full progress tax rate (or tax amount) is used for planning
The taxation of the tax rate in the consumption tax item is cigarettes. The tax law stipulates that on the basis of the 150 yuan tax tax on each standard box, if the sales price (excluding value -added tax, the same below) below 12,500 yuan, the tax rate is calculated at a tax rate of 30%, and the sales price exceeds 1,2500 yuan. (Including), the total tax rate is calculated at the 45%tax rate.
The tax planning of consumption tax is an extremely complicated planning work. In the actual planning process, taxpayers should be based on the product production method, in accordance with the principle of stability and maximizing corporate financial interests. Under the premise of regulations, reasonably arrange their future taxation matters, make full use of national tax preferential policies, and seek breakthroughs in planning in various aspects, thereby reducing their tax burden and achieving the greatest tax benefits.
(2) Using the method of sale and after -sales shares for tax avoidance
In actual operation, when taxpayers use taxable consumer goods in exchange for goods or investments, they are generally determined in accordance with the agreement price or evaluation of the two parties. And the price of agreement is often the average price of the market. If the highest sales price of similar taxable consumer goods is used as a basis for tax calculation, it will obviously increase the burden on the taxpayer. As a result, it is not difficult to see that if we adopt the method of sale (replacement and debt), it will achieve the purpose of reducing the tax burden.
(4) Use the commissioned processing product to reasonably avoid tax

The current tax law stipulates that the applicable tax rate for industrial enterprises' self -made products is calculated according to sales revenue. Industrial enterprises accept products that are commissioned by other enterprises and individuals for processing. They only pay taxes for processing fees received by enterprises. Industrial enterprises manufacture the same products. Some companies use various methods to transform their own products into the name of the other party as much as possible. When the product is produced, it will not be treated with product sales. When purchasing raw materials, some enterprises are in the name of the purchaser, so that product sales do not make accounts according to normal product sales income, and do not accept consumption tax.
(5) Different reasonable tax evasion of the use of tax rates
The tax rate is more grade because the consumption tax is different from different products. When the enterprise is a large joint enterprise or enterprise group, the stores, labor service companies, etc. of each branch of their internal factories, etc., purchase and sell and sell goods in each other, conduct continuous processing or sales, through internal price Avoid taxation. That is, when the branch of the tax rate sells its products to the sub -factory with a low tax rate, by formulating a lower internal price, a part of the original value of the goods is transferred from a high tax rate to a low -tax department. Enterprises with high tax rates have decreased sales revenue and reduced tax payables; while companies with low applicable tax rates have unchanged product sales revenue and taxable taxes remain unchanged. As for the "unevenness of bitterness" between the internal branches, the company can adjust the methods such as putting some expenses in other methods through other methods.
(5) Establish an independent accounting agency
The tax tax behavior of consumption tax occurs in the production field (including production, commission processing and entry), rather than in the field of flow or the ultimate consumption link (except for gold and silver jewelry). Therefore, companies that produce (commissioned processing and import) of taxable consumer goods in related enterprises, under special circumstances such as retail, sell taxable consumer goods to their independent accounting departments with a lower sales price of lower but not violating fair transactions, It can reduce sales, thereby reducing the amount of taxation taxes. The independent accounting department, due to the sales session, only pays VAT and does not pay the consumption tax, which can reduce the overall consumption tax burden of the group, but the value -added tax remains unchanged.
(6) Reasonable tax avoidance using the sales income
It the tax planning method of the consumer taxpayer is organized by the accounting school. If you take off your flesh, you will still see what knowledge you know.