Tax planning of non-ticket expenditure

The reasons for expenditure without tickets may be caused by the following circumstances:

1. Buy office supplies sporadically or from small vendors, and the other party will not provide invoices;

2. Fees such as commissions or agency fees paid to customers or intermediaries;

3. Remuneration paid to part-time or temporary personnel shall be regarded as remuneration for labor services;

4. The quotation of upstream enterprises in the supply chain does not include tax, that is, no invoice is issued. If the invoice needs additional tax points and the enterprise does not want to add additional tax points, it chooses not to invoice.

Next, I will share with you several common situations of consumption without tickets and the corresponding solutions:

Common expenses without tickets: venue rental fees

Many owners, whether individuals or enterprises, are unwilling to issue invoices or are only willing to issue partial invoices. Even if the invoice is issued, all taxes and fees will be borne by the lessee. As a lessee, it is a headache for an enterprise to enter an account without a rent invoice.

The reason why the owner is unwilling to invoice is that after invoicing, he will bear high taxes and fees: value-added tax, property tax and income tax solutions:

Split rental income, reasonably split rent, property management and other expenses;

Split real estate lease and open space lease;

Change the business model and adjust it to the warehousing service model;

Sublease mode.

The second common case of fare-free expenditure: property leasing has incurred related expenses such as water, electricity, related communication lines and cable TV networks.

There are two situations. First, the lessor is unwilling to issue invoices; Second, the lessor provides invoices issued by the power supply bureau and the water supply company to the owner, not to the lessee. What should enterprises do?

Solution:

Adopt the method of sharing. That is to say, the owner makes an allocation table of paid utilities to the lessee, and attaches copies of invoices obtained from the power supply bureau and water supply company as the accounting basis for the lessee to deduct before tax.

Set up a property management company, collect the corresponding utilities and issue invoices. Under the current tax policy, property management companies can consider implementing simple taxation. If there is no difference, then there is no tax cost.

Common expenditure without tickets 3: Material procurement

Many manufacturing enterprises will face this problem and entrust a third party to make molds. Often, these mold processing plants are reluctant to issue invoices, because the profit margin of processing molds is not large and the tax burden is relatively high. For example, the consumption of steel molds is relatively large, and the processing fee is relatively low.

Solution:

Change to entrusted processing mode;

The establishment of small-scale taxpayers as trade-oriented self-employed households means that suppliers sell them to trade-oriented self-employed households without issuing invoices, and then the trade-oriented self-employed households sell them to enterprises. It is a small-scale policy to issue invoices at the tax rate of 3% and use personal income tax for verification and collection. No input deduction is required, and the cost is recorded according to the receipt obtained. In addition, this method can also solve the problem that invoices cannot be obtained for sporadic purchases.

Common Non-Ticket Expenditure Situation 4: Agricultural Products Procurement

This problem is believed to be a common problem in catering enterprises and landscape engineering enterprises. Many primary agricultural products are provided by individual farmers. How do they provide bills for enterprises?

Solution:

If it is a small and sporadic business, the number of times does not exceed that of 500 yuan, the enterprise can use the receipt to enter the account, and the farmers themselves do not have to pay VAT and individual tax;

If the quantity is large, for example, landscape engineering companies need to purchase saplings from rural areas, then rural cooperatives can be considered. Although rural cooperatives are tax-free and can only issue ordinary invoices, as long as they meet the policy, they can calculate the VAT deduction.

In addition to the above four kinds, there are many common expenses without tickets, such as asking experts not to invoice, asking individual drivers not to invoice, and how to calculate the expenses incurred in overseas business activities.