In the consignment business, although some of the consignee and commission fees charged to sign a form of sales agency contracts, but often the actual consignment Shiyou unilateral increase sales, create sales agency handling charges means neither act nor be deemed to buyout way, not only can not be in accordance with "Accounting System" under conventional accounting procedures and tax issues are also easily divided.
There is a view that the consignment entrusted to unilaterally increase sales of some of the goods required to pay sales tax increase, that is entrusted with the party's tax basis to calculate and pay sales tax in addition to sales agency contract than the agreed consignment fee, plus the fare to part. The reason: the tax law under the business tax, sales tax revenue calculation should include all business activities to obtain price and other charges. Increase sales agency essentially still a consignment business, acquired in the consignment business interests belong to the consignment business income, so the fare increase as a sales agency fee income should be paid part of the business tax. As the external sales of goods must also calculate and pay the full value-added tax equivalent sales, which makes part of both the burden of the VAT increase, but also the burden of the sales tax, some taxpayers so the tax burden too heavy and complaining, but do not know Tax What has gone wrong. To this end, the author increases sales agency with case describes conduct tax planning.
First, practical case
A Company and B Company are the general taxpayer, early in December 2005, A commissioned B sells 10 units of televisions, sales agency contract, each sale price of 2,340 yuan (not including tax price of 2000 dollars) per sale a, A paid B Company 100 consignment fee. But B will the selling price of each TV without authorization increased to 2,440 yuan (tax included), each TV will increase the retail price of 100 yuan. To 12 at the end, B TV Sales End 10 A company issued a charge to 1,000 yuan fee billing invoices, while the sales after deducting the commissions paid 22,400 yuan remitted to A Company.
Accounting Treatment of the following (assuming the price by receiving account):
1.12 When goods received in early commission basis:
By: entrusted with the consignment of goods (to receive price) 20000
Credit: consignment of goods shall (receive value) 20000
End 2.12 Sale Ends TV:
By: bank deposits 24 400
Loans: the main business income 20854.70
Tax payable - VAT
(Tax) 3545.30
3. Carry-over operating costs:
By: Operating Costs (Acquisition Price) 20000
Credit: commission basis commodities (price received) 20000
4. A firm received issue special VAT invoices:
By: consignment of goods shall (receive value) 20000
Tax payable - VAT (sales tax into) 3400
Credit: Accounts Payable - A company 23400
5. A carry-over due from the company's fee:
By: Accounts Payable - A Company 1000
Credit: Other operating income
- Shopping Service consignment Revenue 1000
6. A company shall pay the remainder when sales agency:
By: Accounts Payable - A company 22400
Loans: bank deposits 22 400
7. Provision charges sales tax revenue (other surcharges, charges omitted):
By: Business Tax and the additional 50
Loan: Tax payable
- Business tax payable 50
Thus, B company achieved sales of consignment sales of goods not only in full accordance with the tax law provision for output tax (including the increase in part), and its implementation consignment fee income of 1,000 yuan to tax items in accordance with service Agencies pay 5% sales tax. In the declaration of VAT, because of A Company B Company issued a VAT invoice for the original amount is based on the two sides agreed price (excluding fares) issued, so, B Company became part of the fare sales of TV The value-added, value added to 854.70 yuan, therefore, B part of the company need to increase VAT 145.30 yuan (854.7 脳 17%).
Second, increase sales tax planning
(A) the trustees for the general taxpayer
Can be seen from the case, if the consignee in accordance with the Client the agreed price of foreign sales, then only pay sales tax on fee income; if the entrusted increase sales, apart from Xuan contract fee income to pay sales tax outside part of its fare increase needed revenue into the consignment business, together with VAT. Thus, in the commissioned sales agency business, the trustee shall as far as possible in accordance with the Client's requested price of foreign sales, if the possibility of fare increases should be in consultation with the client side to improve Consigned prices as far as possible in consultation with the client side to improve consignment fee of charges, will not only ensure that no unauthorized price increases due to the high tax burden of the VAT paid, you can also make the overall tax burden on lower sales agency business.
Described as case, B will the selling price of each TV without authorization to increase by 100 yuan, the B part of the company should pay the VAT increase was 145.30 yuan. If B in consultation with A Company, will raise the price of each TV company as a sales agency in part by A fee will be refunded, the consignment fee will increase each TV 100, the B company collected more than 1,000 yuan consignment fees required to pay sales tax only 50, compared to the previous way of reducing the tax burden on many shows its superiority in the tax burden.
However, the need to explain that as the value-added tax deduction chain constraints, if the consignee in order to reduce their tax burden and the requirement part of the Client to increase the combined sales of goods to be open, according to the original cost of VAT, If the increase of 100 yuan each, B will increase the company requested A part of 1,000 yuan into the consignment of goods be open, according to the total original VAT invoices, you will definitely increase the tax burden on the Client (an increase of the amount of for the 10 脳 100 脳 17% / 1.17 = 145.30 dollars), but also to increase the distribution of some interest. Thus, both principal and the trustees and the general taxpayers of the tax is collected by the normal circumstances, the consignee in accordance with the above method to achieve the lowest tax burden of conflicts will inevitably arise with the client side, when the trustees should be in consultation with the commission, and seek win-win balance. In addition, if the Client can not be opened for small-scale taxpayers, according to VAT, as far as possible, please entrust the entrusted party to the tax authorities issue special VAT invoices to ensure that their consignment of goods to the normal input tax deduction.
(B) the trustees for the small-scale taxpayers
Commercial Enterprises in the consignee for the small-scale taxpayers, while the commissioning party for the general taxpayer, the situation has undergone great changes. At this point, if both parties, will charge a fee to change the way the sales agency for the buyout means deemed that the Client for the remuneration of the trustees in the form of fees paid to the trustee party to the settlement prices of goods on consignment discount ( Suppose the consignee external sales price established), the trustee will charge a fee income side reflected in the form of goods into the net price realized.
If the above case, A will pay consignment fee way to charge directly in the settlement price will be deducted, that is, according to 2240 yuan / sets the price the company sells to B, no additional fee to pay. Thus, the A company, as sales fell 1,000 yuan, their value-added output tax will be reduced accordingly 145.30 yuan (1000 脳 17% / 1.17 = 145.30 million). Even if the commission side with the small-scale taxpayers will pay less VAT in accordance with the rate (such as A company is a manufacturing enterprise, the collection rate was 6% less satisfied VAT tax is 1000 脳 6% / 1.06 = 56.6 yuan); while for B firms, it is 1,000 yuan per 100 yuan total amount will be reflected in the sales of goods (the eventually adopted to achieve the net price of goods), only the rate by 4% VAT 38.46 yuan, compared with fee income by way of payment of sales tax (50) of the tax burden dropped by 23.08%. Therefore, the consignee for the case of small-scale taxpayers, the above approach is very beneficial to both parties.
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