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Waste recycling site set up waste recycling company tax savings
Source: Date:2017-2-16
To deal with the waste recycling business tax, "the Ministry of Finance and the State Administration of Taxation on the sale of scrap materials recycling service related VAT policy notice" (tax [2001]78) courtesy, waste recycling site. The waste materials recycling business units to sell their purchase of waste materials exempt from vat. "(Guoshuifa No. [2004]60) one step into the notorious, waste recycling business units at the same time that all the following conditions: the administrative department of industry and Commerce by recycling company allowed. Disposal of waste materials recycling through the sale of the unit; have a solid business premises and storage sites; financial accounting is perfect, can provide the real tax information. Recycling of waste materials. Where the above conditions are not available at the same time, the same shall not enjoy preferential tax policies. The so-called unit refers to the state-owned, the whole, joint-stock, public, institutions and institutions and other economic organizations, recycling. Does not include individual operators or other private, private and individual operators to operate waste materials can not enjoy preferential tax. Is to do, the new waste materials trading license operators cuisine should be registered as a whole, stock, and other companies or public enterprises; still disposal of waste materials business individual industrial and commercial households can take to add scale of operation or management, independent accounting reform registration type existing; have strong business premises, a sound financial accounting system indeed, to provide tax information, Chinese waste network. To achieve the conditions of tax concessions.
To deal with the waste materials processing and production enterprises, "" (tax [2001]78) courtesy, one VAT tax production enterprises like people buy waste materials recycling business units in the website. Can obey the waste recycling business units issued by the tax authorities of the producer on the invoice amount of plain footnote, heard that the Chinese waste recycling network. Calculate the deductible VAT 10%. To buy waste materials obtained plain invoice VAT shall not be deductible. In this case, waste materials processing and production enterprises can set up a waste recycling company, set up. As an independent branch of accounting, learn waste recycling. Waste recycling company after the acquisition, and then sold to the processing of production enterprises, this waste recycling company to enjoy duty-free policy, waste materials. No tax increases the cost of production and processing enterprises, cut down the central buying links, operating costs.
For example, listen to the tax. A enterprise is the production selling steel products of industrial enterprises, the main raw material is steel and iron, steel production is the primary business scope, selling waste materials recycling business, raw materials and scrap iron to buy their first purchase. Look at recycling companies. 2005 in December, the company was identified as a value-added tax. Assume that the company 2005 annual expenditure of 38 million yuan to buy a sale, and 5000 tons of scrap iron, scrap China net. Per ton excluding tax price of 1800 yuan, China's recycling of waste materials. The amount of the invoice issued 9 million yuan, for waste materials. Entrust other transportation units pay 1 million yuan to pay the freight transportation, loading and unloading fees, security fees and other charges 200 thousand yuan, then enterprises can hold the following tax planning.
The first plan: waste recycling site set up waste recycling company tax savings. The company's own direct purchase of raw material to adopt steel scrap, waste recycling site set up waste recycling company tax savings. Get plain invoice.
According to the current law of politeness, waste materials to buy industrial enterprises, shall not be deducted from VAT, learn the waste recycling business license. Is to scrap the enterprise purchase shall not be used as the input tax deduction. Then, in 2005 the value added tax on =3800 * 17% - 100 * 7%=646 - 7=639 (million). Learning waste recycling site.
The second plan: China waste network. The 2005 year from the waste recycling business units purchased scrap, a new comparison of recycling price list. And get the Party issued by the tax authorities in the plain invoice producer. In the new market price.
Then the 2005 annual value added tax on =3800 * 17% - 900 x 10% - 100 x 7%=646 - 90 - 7=549 (million). The second plan is less than the first one to VAT 900 thousand yuan.
Third programs: I heard the price of waste materials. The company as a head office, learn waste recycling network. Lonely set up a waste recycling company.
According to the current tax law courtesy, waste materials recycling site. Waste recycling business units selling waste materials shall be exempted from value-added tax; pay to buy waste materials when shipping and handling fees and other fees, waste recycling site. As costs are included in the waste material recycling companies selling price, invoice issued dull (the amount of 900+20+100=1020 million) to the processing of production enterprise is in the enterprise, 2005 of value added tax on =3800 * 17% - 1020 * 10%=646 - 102=544 (million). Waste materials recycling price list. Third plans to pay less than second kinds of value-added tax of $50 thousand, at the same time, the establishment of waste recycling companies alone in the acquisition of waste materials can also get the sales price difference, for the enterprise to bring a certain cost. Look at recycling companies.
It goes without saying that I do not know Chinese waste network. In the purchase price of the communication environment, net. Waste materials processing production enterprise fraud through waste materials business units purchased waste materials are lighter than their purchase tax of waste materials adopted straight, and their waste recycling business units set up alone is not only the tax burden lighter, but also
