The most popular printing enterprise, 5.81 million

2022-07-23
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The printing enterprise 5.81 million VAT decreased by 3.1 million! The biggest tragedy of entrepreneurs is that they try their best to avoid tax evasion and save a little money at the risk of going to prison, but they do not know that in social practice, they should effectively adopt the reliability of rib according to the actual working conditions, which can save a lot of money at zero cost

according to the survey data of the Central University of Finance and economics, 93% of enterprises have paid more taxes, but they do not know. The reason is that they do not understand national policies and tax saving knowledge

the following case is a classic case of participation

this enterprise is a municipal Party Committee organ printing company (a state-owned company, which does not pay enterprise income tax). Its main business is to provide printing services for the municipal Party committee, the municipal government, the Municipal People's Congress and the municipal CPPCC. The annual sales volume has been stable at about 100million yuan for many years

in 2018, the company paid 5.8119 million yuan of value-added tax annually (14.5299 million yuan of output tax and 8.718 million yuan of input tax). As the financial system of the company is very standardized, there is neither lack of votes nor too many votes. Both the enterprise's boss and the financial department believe that the input tax deduction is complete, and the enterprise's tax cannot be less

tax saving experts set up a team to go deep into the enterprise and understand the whole production and operation process of the enterprise (paper, ink and other raw materials procurement - Design - proofreading - Printing - Sales). Through comprehensive analysis and research, the team found that the enterprise has a lot of tax saving space

the enterprise issues invoices with 17% value-added tax. Analysis on the development trend of global special engineering plastics; "1035" where will China's special engineering plastics go; How to make further breakthroughs in the utilization of special engineering plastics in automobile manufacturing, aerospace and aviation (at that time, the value-added tax rate had not been reduced). But in fact, the enterprise did not realize that it did not only provide printing services for customers, but also provided a variety of services

when serving customers, the enterprise should first proofread the customers' printed materials, and then make typesetting. These two items are "services", and the tax rate is only 6%

the expert team calculated the labor cost occupied by the proofreading and typesetting work of the enterprise, and finally determined that the service cost accounted for 35% of the total cost

then the expert team helps the enterprise divide its main revenue into proofreading service and printing service, accounting for 35% and 65% of the revenue respectively. When providing services to customers, enterprises no longer charge fees uniformly, but charge fees separately. When issuing invoices, they also charge 6% and 17% (now 13%) respectively

specific implementation process: first, go to the market administration and Supervision Bureau to handle the enterprise's additional item business; Secondly, go to the tax authority to handle the tax change registration; Finally, the tax authorities will confirm the application in the next month after the income is obtained

the annual income of the enterprise is about 100million yuan, the proofreading design income is 35million yuan, the printing income is 65million yuan, and the value-added tax paid is: the value-added tax rate of proofreading design income is 6%, and the value-added tax payable is 1.9811 million yuan; The printing income shall pay VAT of 726400 yuan (output tax of 9444400 yuan minus input tax of 8718000 yuan). The total value-added tax paid by the two parts was 2707500 yuan, a decrease of 3104400 yuan, which reduced the tax cost by 53.42% compared with the previous business model

the final result is that the profit of the enterprise has increased significantly under the condition that the operating income has not changed much and the part is injected with lubricating oil. The person in charge of the enterprise (a leader of a state-owned enterprise, who mainly produces sweat tubes, anesthesia and respiratory and neurosurgery products) was promoted to work in the office of the municipal Party committee, feeling happy

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