How to plan for tax savings for construction services, and how to effectively carry out tax planning

Knowing that you are going well, our accountants and tax personnel can all be laid off.

Those who do construction companies know very well that there are many businesses in the construction industry, and profits seem to be very high to outsiders, but in fact, the profits are inflated. Not only is the tax burden high due to corporate income tax and shareholder dividend tax, but also there are no bills! Encounter a series of problems such as the inability of the first merchant to issue invoices, resulting in the inability to do costs, the need to pay more taxes and so on.

A: Small-scale enterprises pre-tax turnover: 5 million, total profit: 3 million, value-added tax: 5 million * 10,000 (including additional tax), corporate income tax: 3 million * 25% = 750,000, personal income tax: (3 million - 750,000) * 20% = 450,000, total tax: 10,000 + 750,000 + 450,000 = 10,000.

B: After tax saving for small-scale enterprises, turnover: 5 million, total profit: 3 million, value-added tax: 5 million * million, enterprise income tax: not required, personal income tax: 5 million * 10,000 = 10,000, total tax: 10,000 + 10,000 = 10,000.

It was supposed to be 10,000 yuan, but now it is only 10,000 yuan, which can be said to have reduced the tax revenue by more than 80 percent.

Now Meimei talks about taxation is what it does, so that the interests of individuals and enterprises are maximized, the personal income tax is as low as, the **park** registered company bookkeeping and tax declaration full custody service, the corporate income tax is 25% free, and we provide a one-stop tax planning solution to help enterprises reduce the cost by 80%!

The construction industry mainly obtains the income from enterprises contracting various projects and providing construction and installation, so reasonable tax avoidance should consider involving various construction industries, so as to design separately and plan a more detailed construction tax planning plan.

Through the tax rebate incentive policy, we help enterprises to legally plan for tax planning, and save more than 80% of taxes in compliance.

Tax planning, reasonable tax avoidance plan avatar!

First, the characteristics of the construction industry.

For the construction industry in large sectors, there are more cases of non-ticket expenditures of tax banks, which are mainly reflected in:

1.wages of labor personnel;

2.procurement of items such as building materials;

3.All kinds of machinery and equipment and vehicles on a temporary basis. Therefore, enterprises in the construction engineering (construction) industry need to solve the problem of cost invoice accounting in a legal, reasonable and safe way, so as to reduce the problem of excessive corporate income tax burden caused by inflated "profits".

2. Methods and choices of tax planning.

Enterprises should try their best to use the national tax incentives for tax planning, now many taxes have tax reduction and exemption clauses, enterprises should specifically analyze what tax incentives they can enjoy, in order to achieve reasonable and legal tax savings, to achieve the purpose of reducing the tax burden.

Some local economic development zones in China are ** in order to stimulate the economy

Local enterprises can enjoy financial incentives from local tax incentives.

A high tax refund, first levy and then refund, in the form of incentives to achieve the purpose of tax saving

Docking with the tax depression policy, the return to the local retention is up to 90%;

VAT refund rate is as high as: 75%-90%;

The proportion of corporate income tax refund is as high as: 75%-90%;

The proportion of personal income tax refund is as high as: 75%-90%;

b. Decentralized operation, registered sole proprietorship

No corporate income tax;

Personal income tax is as low as:

The combined tax burden is as low as:

These preferential tax policies not only provide good tax conditions for enterprises, but also create convenience for tax planning for enterprises.

At present, the main types of taxes of construction enterprises are business tax and surcharge, personal income tax, stamp duty, enterprise income tax and value-added tax on leasing business, etc., and tax planning around the above taxes is a very necessary work for construction enterprises, and the quality of tax planning is also an important criterion to measure the level of management of an enterprise.

With the continuous improvement of China's tax system, the space for tax avoidance by drilling tax law loopholes and other methods is getting smaller and smaller, in this environment, the financial personnel of construction enterprises should strengthen the study and understanding of tax law, and thoroughly study tax law and policy, so as to better do a good job in tax planning and reduce the tax burden for enterprises. When taking advantage of the formation of private law to form free tax avoidance and exploit the loopholes of the tax law to avoid taxes, enterprises should make adequate tax planning in advance, and ensure the rationality and legitimacy of various materials, so as to minimize the possibility of tax adjustment.

Tax planning is not tax evasion, it is a reasonable tax reduction within the scope of the law; All planning is based on the premise of changing the business model and changing the mode of operation, and the purpose of reducing the tax burden is achieved through the small adjustment of the business model and operation mode!

First, the characteristics of the construction industry.

For the construction industry in large sectors, there are more cases of non-ticket expenditures of tax banks, which are mainly reflected in:

1.wages of labor personnel;

2.procurement of items such as building materials;

3.All kinds of machinery and equipment and vehicles on a temporary basis.

Therefore, enterprises in the construction engineering (construction) industry need to solve the problem of cost invoice accounting in a legal, reasonable and safe way, so as to reduce the problem of excessive corporate income tax burden caused by inflated "profits".

2. Case Analysis

A construction project **** has more than 200 formal employees, and a large part of the construction labor personnel, after receiving Party A's business entrustment, Company A will subcontract part of the construction and installation work to a third party. Since the third party is an individual and cannot provide invoices, it is settled in cash and there are no input and cost invoices. However, Company A issued a special VAT invoice at a tax rate of 9% to Party A, which eventually led to high VAT and enterprise income tax.

Solution

Through the planning of the business mode and characteristics of Company A, we help Company A to set up a sole proprietorship enterprise with independent accounting in the preferential tax park B, the individual company signs a service contract with the sole proprietorship, the sole proprietorship enterprise issues corresponding invoices (architectural design, labor services) to the main company, and the main company remits money to the sole proprietorship, so as to achieve the integration of the three streams. The invoice issued by sole proprietorship enterprise B is used as the cost invoice of entity company A to solve the problem of enterprise income tax and cost invoice gap of the subject company.

In the park where the author is located, the income tax is assessed and levied by the sole proprietorship enterprise

The first is quota verification: the individual income tax is approved, but the annual invoice volume of the enterprise is required to be more than 4 million yuan in order to apply for enjoyment;

The second is the rate verification: the verification of individual income tax, value-added tax 1%, additional tax, comprehensive tax rate.

Tax planning is not tax evasion, it is a reasonable tax reduction within the scope of the law; All planning is based on the premise of changing the business model and changing the mode of operation, and through a small adjustment of the business model and operation mode, it can make earth-shaking changes!

The flexible employment method of the tax-saving network 123 reduces the input of labor costs and reduces the risk in the employment process. Through business flow outsourcing, the business is allocated to employees by the 123 management center of the tax-saving network. The enterprise management center adopts a flexible employment method to assign tasks to employees, which also greatly reduces the tax burden, and enterprises do not need to apply social security for employees.

By publishing content on the 123 freelancer platform of the tax-saving network, enterprises can use scattered workers to take on tasks, reach transactions and complete tasks offline. The company has reached an online cooperation with scattered employees, and the employees directly serve the company to reduce the tax burden.