Urgent answers, case studies on taxation!!

1: As a Spring Festival gift, it can only be issued as an employee benefit, and it is not a matter of value-added tax.

2: The income of 3.51 million is divided by the sales tax of 510,000.

3: See if there is an invoice for the purchase of cotton, whether it is a special VAT invoice, if it is a VAT input invoice, there is an input tax amount.

4: 300,000 yuan, if opened, the sales tax amount has increased by yuan.

Receiving the transportation invoice depends on whether it can be deducted, if it can be deducted, it is 3 points, and the tax rate is 594 yuan.

5: There is no deduction for VAT invoices not obtained.

VAT = output VAT - input VAT - tax on transport invoices.

1) Borrow: Payable employee compensation.

Credit: main business income 30

Tax Payable - VAT Payable (Output Tax).

2) Debit: accounts receivable 351

Credit: main business income 300

Tax Payable - VAT Payable (Output Tax)51

3) Borrow: raw materials.

Tax Payable - VAT Payable (Input Tax).

Credit: Accounts payable 15

4) Accounts payable.

Credit: main business income 30

Tax Payable - VAT Payable (Input Tax).

Borrow: Selling expenses.

Tax Payable - VAT Payable (Input Tax).

Credit: Accounts payable.

5) Borrow: raw materials 6

Credit: Accounts Payable 6

Output VAT = Input VAT =

VAT payable =

A shopping mall is a general taxpayer of value-added tax, and there are the following five plans to choose from in August this year: plan 1: 20% off sales of goods, that is, the original value of 1,000 yuan of goods, now the price is 800 yuan.

Plan 2: Buy one get one free, that is, customers only need to spend 800 yuan to buy goods with the original price of 800 yuan, and at the same time get a gift of goods worth 200 yuan, and the purchase of goods worth 200 yuan is 140 yuan (after the actual price of 800 yuan is converted into the price excluding tax, the amount column of the same invoice is filled in according to the proportion of the fair value of the original product and the gift, and the VAT output tax of the original product and the gift is calculated according to the apportioned amount). Option 3:

Buy one get one free, that is, customers only need to spend 800 yuan to buy the original price of 800 yuan of goods, and at the same time get a gift of 200 yuan worth of goods, and the purchase of 200 yuan worth of goods is 140 yuan (the gift of 200 yuan is buried in a separate invoice, then not only the original price of 800 yuan is converted into 800 yuan after the price of excluding tax** calculation and payment of value-added tax, and the gift of 200 yuan is also converted according to 200 yuan after the price of excluding tax** Deemed sales are calculated and paid VAT) Plan 4: If the customer buys goods on credit for more than 1,000 yuan and pays within 10 days, shopping mall A will give a 20% discount: the customer will pay within 30 days, and shopping mall A will not give a discount.

Let's say the customer pays within 10 days. Option 5: Customers who spend more than $1,000 can get $200 in cash from shopping mall A.

The sales profit margin of shopping mall A is 30%, that is, if the sales volume is 1,000 yuan, the purchase price is 700 yuan. All of the above are inclusive of VAT. In addition, if a shopping mall sells goods with an original price of 1,000 yuan per year-old shirt, it will incur wages and other expenses of 50 yuan (excluding VAT) that can be deducted before enterprise income tax.

Suppose that the VAT rate of the goods sold and purchased in shopping mall A is 13%, and the purchased goods are subject to special VAT invoices, and the urban maintenance and construction tax and education fee surcharge are not considered. Suppose that the customers of shopping mall A** are all other individuals, i.e. natural persons. 【Job Requirements】Please carry out tax planning for the above businesses.

1. Purchase 10,000 yuan (tax included), issue a special invoice, and deduct the tax amount. The freight is 1000 yuan, and the transportation invoice is issued.

Borrow: raw materials.

Debit: Tax Payable - VAT - Input Tax.

Credit: cash etc. 10000

Freight: Borrow: Raw Materials 930

Borrow: should pay tax - VAT - input tax 70 credit: cash and other 1000

2. Purchase 10,000 yuan (tax included) for goods, and issue an ordinary invoice for basic silver. The shipping fee is 1000 yuan, which cannot be deducted.

Material borrowing: raw material hidden mountain material 10000

Credit: cash etc. 10000

Freight: Borrow: 1000 for raw materials

Credit: Cash 1000

Case 5-1 An investor wants to invest in commodities based on existing resources, and if a new commercial enterprise is established, the price of goods that can be sold is 3 million yuan per boring year, and the price of purchased goods is 2.1 million yuan.

Tax planning should aim for the greatest profit.

A macro loss of taxpayers **500000, cost:

Small-scale taxpayers**475000, cost:

Small-scale taxpayers **450,000, the cost is 450,000.

Regardless of other factors such as account periods, purchases should be made from general taxpayers.

Analysis: (1) For discount sales, if the discount amount is invoiced separately, the deduction shall not be deducted from the sales amount. Improvements:

Write the discount amount on the same invoice. (2) The sales discount shall not be deducted from the sales amount, and the output tax shall be: 1000 * 1000 * 17% = 17 (10,000 yuan) Yu Jing (3) Principal repayment sales shall not be deducted.

Chapter 4 VAT Tax Planning Cases Case 1 1. Case Name: ** Model of Tax Planning 2. Case Content: China Resources Fashion Distribution Company (hereinafter referred to as China Resources) focuses on the retail of several world-famous round sedan car clothing, with an average profit margin of 30%, that is, selling 100 yuan of goods, and its cost is 70 yuan.

China Resources Company is a general VAT payment.

Enterprises will pay a one-time bonus for the whole year and withhold individual income tax

1. The general manager should deduct personal income tax = 1,000,000 * 45% - 13,505 = 436495 yuan.

2. The deputy general manager should deduct personal income tax = 500,000 * 35% - 5,505 = 169495 yuan.

3. The managers of each department deduct personal income tax = 110,000 * 25% - 1,005 = 26,495 yuan.

4. The deputy manager of each department deducts personal income tax = 105,000 * 25% - 1,005 = 25,245 yuan.

5. Individual income tax deducted by employee A = 55,000 * 20% - 555 = 10,445 yuan.

6. Individual income tax deducted by employee B = 54,000 * 20% - 555 = 10,245 yuan.

From a tax point of view, there is room for the following planning for the issuance of the above-mentioned one-time bonus:

1. Department manager position: the monthly salary is 10,000 yuan, which is deducted 3,500 yuan, and the remaining 6,500 yuan is applicable to the 20% tax rate. Between the applicable tax rate of 25% for the one-time bonus, there is room for issuing 1255 yuan, in order to reduce the personal income tax burden of the department manager, part of the annual bonus can be prepaid on a monthly basis, such as 1255 yuan per month, the personal income tax paid by the bonus part is 3012 (monthly deduction with salary) + 22730 (one-time deduction) = 25742 yuan, saving 753 yuan of personal income tax.

2. The position planning of the deputy manager is as above: 1255 yuan can be paid in advance with the salary every month, and 753 yuan of personal income tax can be saved.

3. Ordinary employee positions: the wage tax rate is 3%, the bonus tax rate is 20%, the monthly salary tax rate can be planned to be 3%, and the one-time bonus is 10%, that is, the same principle. If the monthly bonus is 955 yuan, the individual income tax paid for the bonus part is deducted with the salary every month) + 4249 (one-time deduction) = yuan, saving yuan of personal income tax.

In tax planning, tax policies should be fully applied and tax policies should be combined with daily management.

Case Study 1:

1. The consumption tax payable by the enterprise for this ** measure (841 + 19) * 30% * 1 = 258 (10,000 yuan).

Second, from the perspective of taxation, the problem with the above complete set of sales methods is that they need to pay more consumption tax, because skin care and hair care products such as lotions, day creams, night creams, and whitening essences are exempt from consumption tax, and they are packaged and sold in sets with products that should be subject to consumption tax such as lipstick, nail brightness, and eyebrow gloss, and they should pay consumption tax together with the higher according to the regulations, which will bring tax losses to enterprises.

3) In order to avoid overpayment of consumption tax, the following planning can be done:

Method 1: Since cosmetics (including complete sets of cosmetics) are subject to 30% consumption tax and skin care and hair care products are exempt from consumption tax, they should be sold separately and accounted for separately, and the company will sell the products to customers separately and be packaged by customers (the gift box packaging will be provided to customers). A set of cosmetics refers to a series of products made up of cosmetics for various purposes in a box.

Generally, it is packaged in a refined metal or plastic box, and the box is often equipped with mirrors, combs and other makeup tools, which has the characteristics of versatility and ease of use. Makeup oils, cleansing oils, oil paints, hairsprays and hair bleaching agents used for makeup of stage, drama, film and television actors are not within the scope of this tax item.

Method 2: When the consumption tax is levied on the complete set of cosmetics, the taxable consumer goods produced by the taxpayer shall be taxed by the producer at the time of sales and sales, and the consumption tax will not be paid in the wholesale and retail links in the future. Therefore, it is also possible to set up a sales company with independent accounting, sell the products separately to the sales company, and then the sales company will package and sell them to the outside world.

Taxpayers can change the location of packaging, because the consumption tax is a single link of taxation, such as changing the packaging in the retail link, or setting up a separate packaging company, which is sold by Company A to the packaging company, of course, 10,000 pieces of single sales, so that non-taxable cosmetics can not be taxed. Since natural plant shampoo and conditioner, facial lotion, day cream, repair night cream, and whitening essence can be exempted from consumption tax, the company's consumption tax payable through the above methods (140 + 50 + 90) * 30% * 1 = 84 (10,000 yuan). 10,000 sets of products save a total of 258-84 = 174 (10,000 yuan) of consumption tax.

I won't talk about the calculation process of tobacco tax and VAT here, I believe you have no doubt, let's talk about the calculation process of consumption tax:

Consumption tax paid on cigarettes: 8000 * 56% + 5000 * 150 = 45.55 million Supplementary consumption tax on commissioned processing: (12 * (1 + 10%) * 1 + 20%) * 87% + 1 + 2) (1-30%) * 30% = 10,000.

The consumption tax that can be deducted for the use of taxed tobacco: 150 * 2 * 30% = 900,000 total consumption tax payable: 4555 + million.

Apply for a patent.

This intangible asset is then invested in a company.

Risk sharing. How much income is expected to be brought to calculate the percentage of profit (the final sum is 2 million) each year

Words like this. Minimal tax burden.

1) The issue is an ordinary invoice, so the input shall not be deducted, so 1) no input tax 2) input tax = 100,000 * 17% = 17,000 yuan 3) The topic is in 2005, and it has not yet involved the VAT reform, and the freight tax rate is 7%, of which the input used in the production of the topic is not transferred out, and the input deducted by the purchased materials for the construction project needs to be transferred out.

The cost of freight = 60,000-1,395 = 58,605 yuan for the materials transferred out = 58,605 * 17% =

Freight transfer out of the input = 1395 (1-7%)*7%=105 yuan (at that time, the freight should be 1500 yuan, 1500 * 93% = 1395 input cost, 1500 * 7% = 105 yuan into the input tax).

4) The tax rate for agricultural machinery is 13%, and the packaging fee collected should be regarded as a ** expense and included in the income.

Output tax = 280,000 * 13% + 5,000 yuan 5) The tax rate of agricultural machinery parts is 17%.

Output tax = 20,000 yuan.

6) The tax rate for repair costs is 17%.

Output tax = 30,000 yuan.

To sum up the above: output tax = yuan.

Input VAT = RMB.

The amount of VAT payable by the agricultural machinery factory in the current month = yuan.

Core knowledge points: (1) If the sale of goods involves cash discounts, the sales revenue should be determined according to the amount before deducting the cash discount. (2) Business entertainment expenses shall be deducted at 60% of the amount incurred, but shall not exceed the sales (business) income of the current year; (3) Advertising expenses and business promotion expenses shall not exceed 15% of the sales (operating) income of the current year.

4) Transfer of trademark ownership, income from donations, and income from debt restructuring all belong to the category of non-operating income, which cannot be used as the basis for calculating business entertainment expenses, and can be deducted business entertainment expenses = 20 million yuan) <30 60% = 18 (10,000 yuan); Deductible advertising expenses and business promotion expenses = 2000 15% = 300 (10,000 yuan) < 3.2 million yuan; The total amount of business entertainment expenses, advertising expenses and business publicity expenses that can be deducted before tax = 10 + 300 = 310 (10,000 yuan).

First analyze the deductible standard, according to the accounting profit adjustment, accounting profit = 4000-2600-770-480-60-40 + 80-50 = 80;1. The advertising fee is 6.5 million, 15% of the income is 6 million, the deduction is 600, and the increase is 50; 2. The business entertainment expenses are 250,000 yuan, 60% of the actual occurrence is 15, and the sales revenue is 20, and the lower one is deducted from the standard 15; increase by 10; 3. The new technology development fee is 400,000 yuan, and 600,000 yuan can be deducted by deducting 50%; plus deduction 20; 4. Value-added tax cannot be deducted before tax, and the tax can be deducted from 160-120 = 400,000 yuan, which is no different from the calculation of accounting profits. 5. Public welfare donation of 300,000 yuan, public welfare donation shall be deducted within 12% of the accounting profit, and the deduction limit is; increase; 6. Fines shall not be deducted before tax; increase by 6; 7. The total actual salary is 2 million yuan, the employee union fund is 50,000 yuan, the employee welfare is 310,000 yuan, and the employee education fund is 70,000 yuan; Wages are deducted according to the facts, and the trade union funds do not exceed 2% of the total wages and salaries, that is, 40,000 yuan, the employee welfare expenses do not exceed 14% of the total wages and salaries, that is, 280,000 yuan, and the employee education expenses do not exceed the total wages and salaries, that is, 50,000 yuan. The total modulation is increased by 1+3+2=6;According to the adjustment of accounting profits, the taxable income is 80 + 50 + 10-20 + tax paid =