《税收筹划》辅导三（Tax planning guidance three）.doc

《税收筹划》辅导三（Tax planning guidance three） Tax planning guidance three The fifth chapter is the tax planning of business tax Tax planning for tax collector * the legal definition of taxpayers * taxpayer tax planning - merger between taxpayers After the merger, as a business tax payer, the act of providing services to each other is within the enterprise, and this internal act is not subject to business tax - the use of concurrent sales and mixed sales Tax planning for the scope of Taxation * the legal definition of the scope of Taxation * tax planning for the scope of Taxation - tax planning for the construction industry - the taxpayer can through planning, make the operating items excluded from the scope of sales tax, to obtain tax benefit. - choosing a reasonable way of cooperative housing * select reasonable material supply methods - the Provisional Regulations on business tax stipulates that, in the case of construction, renovation and decoration works, the turnover shall include the price of raw materials, other materials and power used in the project, regardless of the settlement. Therefore, taxpayers can reduce the taxable turnover by controlling the budget expenditure of the raw materials. - Provisional Regulations on business tax stipulates that the value of installed equipment shall be included in the installation work, and that the turnover shall include the equipment price as the output value of the installation works. Therefore, construction and installation enterprises engaged in installation engineering operations, should not the equipment value as the output value of installation, equipment can be provided by the construction unit, construction and installation enterprises is only responsible for the installation, the installation fee is not included in the sales revenue, the installation of equipment price, so as to achieve the purpose of saving tax. * tax planning for real estate sales In the real estate sales business, every turnover must be paid busin