物流企业增值税税收筹划（Logistics enterprises, value-added tax, tax planning）.docVIP

物流企业增值税税收筹划（Logistics enterprises, value-added tax, tax planning） Logistics enterprises value-added tax planning source: young people (Qnr.Cn) 2009/1/3 14:14:00 [young people: China education examination first portal] data download, teaching materials to buy - Logistics enterprises mainly engaged in agency services and transportation, warehousing and other services, because at the same time involved in the transportation industry and service industry, and the two industry tax rate is also different, this is the tax planning to provide space. First, change the management mode skillfully planned VAT general taxpayer in the sale of goods is generally based on the price difference according to the 13% or 17% tax rate and tax; business tax taxable services in the service agent tax rate is only 5%. if the logistics enterprises can make their own from the material supplier role into sales agents can achieve the purpose of saving tax. One case: auspicious factory is a production of cement manufacturers, the products in the market sales price of 520 yuan / ton (excluding VAT), Ruyi company is a logistics company, because the companys annual sales of 300 thousand tons of products can be as auspicious plants, so enjoy the 500 yuan / ton price concessions. Now there is a Guangsha Real estate enterprises need to buy 5000 tons of cement plant auspicious. The Provisional Regulations value-added tax, logistics enterprises from upstream enterprises procurement of goods for resale to downstream enterprises belong to resellers, should turn the pin post VAT, the tax rate is 17% or 13%., the Ministry of Finance and the State Administration of Taxation Regulations on business tax notice (tax [1994]26) regulations no, VAT sales behavior, only the business tax, but the agency shall meet the following conditions: (a) the trustee does not advance funds; (two) the seller will invoice to the consignor, and the consignee transmits the invoice to the consignor; (three) the trustee according to t