Sales Companies Set Up Independent Accounting To Save Taxes.

The tax law stipulates that the taxing link of consumption tax is production and sales link (including production, commission processing and import links), while in the subsequent commodity circulation (including wholesale and retail sectors) there is no consumption tax (excluding gold and silver jewelry). Since August 1, 2009, the price of the consumption tax of liquor making enterprises is less than 70% of the external sales price of the sales unit. The lowest taxable price of the consumption tax shall be approved by the tax authorities within the range of 50% to 70% of the sale price of the sales units according to the scale of production, the brand of liquor and the level of profits. Among them, the liquor production enterprises with large scale and higher profit level need to approve the lowest taxable price of the consumption tax. The price range of the tax authorities should be selected in the range of 60% to 70% of the external sales price of the sales units.

Planning ideas: Taxpayer It is often adopted to set up an independent accounting department or a sales company to produce a lower but not fair trade. Selling price The sale of taxable consumer goods to the operation department or sales company, and then the sale of the company to external sales, so that we can reduce the consumption tax basis for tax purposes, so as to achieve the purpose of paying less consumption tax. The independent accounting sales department only pay VAT in the sales link, and does not pay the consumption tax, which can make the group's overall consumption tax. Tax burden Decline.

Case analysis: a distillery mainly produces liquor, and its products are mainly sold to wholesalers everywhere.

In May 2010, the selling price was 35 thousand yuan per ton (excluding tax price) and 50 tons of retail liquor. The selling price is 50 thousand yuan per ton (excluding tax price).

The liquor tax rate is 20%, and the fixed duty rate is 0.5 yuan /500 grams.

Plan 1: direct sales to consumers.

The consumption tax shall be =50 * 2000 x 0.00005+50 * 5 x 20%=5+50=55 (10000 yuan).

Plan two: first sell the liquor at the price of 35 thousand yuan per ton to the sales company with independent accounting, and then sell the company to the seller at the price of 50 thousand yuan per ton.

Because the price of the liquor tax is not less than 70% of the sales price of the sales unit, it is not necessary to approve the taxable price.

The consumption tax shall be =50 * 2000 x 0.00005+50 * 3.5 x 20%=5+35=40 (10000 yuan).

Therefore, enterprises can pay less than 150 thousand yuan (55-40) of sales tax after setting up independent accounting sales companies. However, the selling price to the sales company should not be less than 70%. If the selling price is "obviously low", the competent tax authorities will re adjust the price.