税收巧筹划合法减轻税收成本（Clever tax planning to reduce tax costs）.docVIP

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税收巧筹划合法减轻税收成本（Clever tax planning to reduce tax costs）.doc

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税收巧筹划合法减轻税收成本（Clever tax planning to reduce tax costs）

税收巧筹划合法减轻税收成本（Clever tax planning to reduce tax costs） Enterprises will be idle for rental office, resulting in rental income, the corresponding taxable behavior. How to select the optimal rental scheme, to legally reduce tax cost? For example, a VAT general taxpayer, in January 2011, the company will be 1000 square meters of office buildings leased to a company. Rental housing belongs to the Business Tax Taxable behavior, to deal with the problems involving both utilities and other costs, in the presence of two kinds of contract scheme are as follows. The first scheme: the two sides signed a rental contract, rent is 160 yuan per square meter per month, including utilities, the monthly rent totaling 160000 yuan, the monthly power supply 7000 kwh, 1500 tons of water, electricity purchase price of 0.45 yuan / kWh, water purchase price of 1.28 yuan / ton, were taken have special VAT invoices (taxes negligible). The rental housing should pay business tax 160000 x 5% = 8000 (yuan). The utilities rental companies to lease company is used for non taxable items of goods purchased, the income tax shall be deducted from the output tax, therefore, the input tax on hydropower enterprise purchase should be accordingly transferred, which is equivalent to pay VAT 7000 x 0.45 x 17% x 1.28 x 13% = 785.1 1500 (yuan). The enterprise should bear the business tax and VAT total 8000785.1 = 8785.1 (yuan). Second schemes: the company signed a contract, the resale of hydropower house leasing contract, respectively accounting for hydropower income, housing rental income, and accounting treatment. The resale price reference to the market price of hydropower. The resale price is determined as follows: water 1.78 yuan per ton, 0.68 yuan per kWh of electricity. Housing rental prices for 152.57 yuan per square meter per month, monthly rental income of 152570 yuan, 2670 yuan fee income, tariff revenue 4760 yuan. The enterprise rental and resale of hydropower behavior are independent and can accura