After the business is changed to increase, the value-added tax shall be paid in full on the sale of goods or services, instead of the sales volume of the determined goods and the sales of building and installation services.
The disparate results of the 3 contracts
A company's main production and sales of aluminum alloy doors and windows, and the installation of aluminum alloy doors and windows, belong to the general taxpayer. In March 2016, it was sold to B aluminum alloy doors and windows and was installed. The amount was 10 million yuan, which was not accounted for separately. The competent tax authority approved the sales volume of its goods to be 7 million yuan.
In April of the same year sales to C company Aluminum Alloy and responsible for the installation of doors and windows, the amount of 10 million yuan, and signed two contracts with the C company, is a Aluminum Alloy door sales contract amount of 6 million yuan, is responsible for the installation of a contract amount of 4 million yuan, and separate accounting in accounting, respectively in VAT and business tax declaration.
In May of the same year sales to D company Aluminum Alloy and responsible for the installation of doors and windows, the amount of 10 million yuan, the same with two contracts, division of sales of goods 6 million yuan, 4 million yuan in the construction and installation, accounting from the accounting, the applicable tax rate respectively in the sale of goods, construction and installation services for VAT tax returns.
In October of the same year, when the tax authorities examined A company, they ordered it to pay tax adjustment on the declaration of sales in May, all of them levy value-added tax according to the sales volume of goods.
In this regard, A is confused. The same sales in March were not classified in the sales of goods, the tax authorities approved the sales; in April, this business has signed two contracts, separate accounting tax, has been confirmed; in May, the tax authorities and does not endorse this contract, to pay the tax adjustment, VAT tax 184 thousand and 900 yuan, 10 thousand yuan is charged late fees, how is this going?
The beginning and the end of the plan
According to the fifth rule of the detailed rules for the implementation of the Provisional Regulations of value added, a sales act involves mixed sales if it involves both goods and non value-added tax taxable services. The provisions of article sixth, the mixed sales activities of taxpayers, shall calculate the sales amount of goods and non VAT taxable labor turnover, and the calculation of the value-added tax according to the sale of goods sales, non VAT taxable services turnover does not pay VAT; not accounted for separately, by the competent tax authorities approved the sales of the goods: (a) sales of goods and provide labor services in the construction sector behavior.
Obviously, before the camp changed to increase, A company mainly engaged in the production and sale of aluminum alloy doors and windows, and was also engaged in the installation of aluminum alloy doors and windows. The above involves both the sale of goods and the installation business, which is a mixed selling behavior. In March, the sales of the goods were not accounted for separately, so the competent tax authorities approved the sales of 7 million yuan for the sales of their goods. Therefore, A company in April the business tax planning, in the contract the amount of goods and services accounted for separately (without considering the amount of divided propriety), comply with the relevant provisions of the tax revenue, tax than in March more than 11 yuan, there is no need to adjust the VAT tax, A company in this manner of reporting.
In May 1, 2016 the full implementation of replacing business tax with value-added tax(VAT) pilot, "according to the Ministry of Finance and the State Administration of Taxation on the full implementation of the business tax VAT pilot's notice" (taxation 2016 No. 36) the provisions of article fortieth, if a sales activity involves services involving goods, for mixed sales. The mixed sales behavior of the units engaged in the production, wholesale or retail of the goods and the individual industrial and commercial households shall pay the value-added tax according to the goods sold. A found that there was a difference of 6% between sales and installation. It still signed the same two business contracts and paid taxes separately. Therefore, they were required to pay VAT by the Inland Revenue Department and add late fees according to the regulations.
Case analysis
The planning of the above cases is very typical. The tax planning should meet the requirements of the tax law and adapt to the change of the tax laws. The following points need to be paid attention to:
First, how to grasp the essence of mixed sales behavior? First, a sales behavior is a prerequisite for the establishment of mixed sales behavior. If it can be divided into two acts, it is the essential difference between mixed sales behavior and concurrent marketing. Secondly, the relationship between sales and service involved in sales behavior is the criterion of judging whether it is consistent with mixed sales behavior, that is, whether the service is generated and supplied with the sale of the goods simultaneously, and they should be interdependent.
According to the regulations on the implementation of the Provisional Regulations on value-added tax, it can be planned through business contracts. This does not mean that the essence of the mixed sale behavior is changed, but it only accounts for the formal requirements. However, it often causes misunderstanding in the mixed sales behavior, and divides an action into two independent ones.
Two is to grasp the key changes in the tax laws and regulations. In May 1st, the essence of the mixed sales behavior has not changed, but the change is only the tax basis. Before the business is changed to increase, the specific actions of selling self produced goods and providing construction industry labor services, etc., are calculated on the basis of the amount of goods sold and labor services, and the value-added tax is calculated. After the expansion of the camp, the total amount of sales of goods or the total amount of service is regarded as the basis for tax valuation, and the value added tax is paid. Therefore, the tax planning must always pay attention to the specific requirements of the tax laws and regulations and constantly adjust it.
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