Organizational form planning of tax planning methods

In some cases, it is impossible to plan an enterprise organization form, and it can only be achieved by setting up another enterprise. This method is called organizational form planning. Therefore, the organizational form planning method is also called the business split planning method. Organizational form planning methods are often used in the following two situations:

(A) planning the organizational form of mixed sales behavior of enterprises. The Provisional Regulations on Value-added Tax stipulates that enterprises engaged in the production, wholesale or retail of goods are regarded as selling goods, and value-added tax is levied together. At this time, the mixed sales behavior of enterprises not only occurs the behavior of selling goods, but also the labor behavior of paying business tax. If the value-added tax is paid in accordance with the Provisional Regulations on Value-added Tax, the tax burden of enterprises will increase. In this case, enterprises can use the method of organizational form planning to plan the organizational form of enterprises and reduce the tax burden. For example, a production enterprise sells central air conditioners and provides installation services. If the price of central air conditioner is 6,543,800 yuan (excluding tax), at the same time, the enterprise charges the buyer an installation fee of 200,000 yuan. According to the relevant policies of current value-added tax, the sales and installation fees collected by production enterprises in any accounting are subject to value-added tax of 20.4 million yuan (120 17%). If the central air conditioner with a price of 6,543,800 yuan is invoiced for sales goods and paid value-added tax, the installation fee of 200,000 yuan will be invoiced for installation services and the business tax will be paid separately, which is inconsistent with the provisions of the current tax law. In other words, tax planning cannot be carried out under a single enterprise organization form. In this case, planning must be achieved through business splitting and rearranging organizational forms. In addition to the enterprises that produce central air conditioners, a company specializing in installation services should be set up separately, and the installation service company will sign an installation contract with the buyer. This will not constitute mixed sales, and the installation service fee of 200,000 yuan only needs to pay the business tax of 0.6 million yuan at the business tax rate of 3%. This sales activity only needs17.6 (100×17%+0.6) RMB (for the convenience of comparison, this article does not involve input tax, which greatly reduces the tax burden of enterprises).

(2) Organizing and planning to reduce the taxable income of enterprises. Whether it is the value-added tax law or the business tax law, it is stipulated that all the prices collected by enterprises should be calculated and taxed together with the extra-price expenses. However, many taxpayers often collect some money for some units, which is not the income of enterprises and will eventually be paid to the entrusted units. If taxes are levied together, it will undoubtedly increase the tax burden of enterprises. In this case, we can use the method of organizational form planning to rearrange the organizational form of enterprises to avoid paying more taxes. Enterprise A rents commercial premises, and the power supply bureau and water supply company charge customers the water and electricity fee of100000 yuan every decade. According to the current business tax law and real estate tax law, enterprise A needs to pay business tax of 500,000 yuan,120 (10012%). In order to avoid paying taxes, the feasible method adopted by enterprise A is to rearrange the organizational form of the enterprise, and separate the department originally responsible for renting the building service business to set up a property company separately. According to the current business tax law, the water, electricity, gas and maintenance funds collected by property management enterprises on behalf of relevant departments are not subject to business tax. After the water and electricity charges are collected by the property management company, the rent collected by enterprise A no longer includes the collected money, thus avoiding paying business tax of 500,000 yuan and property tax 120 yuan every year.