Immediately after the introduction of document 11, how you can sign a contract for mixed sales behav

Announcement No. 11, 2017 with the State Administration of Taxation

Write-up 1 Taxpayers promoting mobile homes, machinery and equipment, steel structural parts as well as other self-produced goods whilst supplying construction and installation solutions aren't component in the 'Measures for the Implementation from the Pilot Transform of Business enterprise Tax to VAT' (Cai Shui [2016] Document 36 issued) For the mixed sales specified in Article 40, the sales of goods and building solutions shall be separately accounted for, and distinctive tax prices or collection prices shall be applied respectively.

Based on the issuance of this document, Dr. Xiao Taishou revised the content in the contract signing techniques inside the last chapter of your book 'Contract Tax Control for Building Genuine Estate Enterprises', which was edited in 2016, 19th: Mixed Sales Behavior Tax Saving right after the VAT Reform!

Based on Short article 40 of Annex 1 of Caishui [2016] No. 36, a sales act involving each solutions and goods is often a mixed sale. Mixed sales of units engaged within the production, wholesale or retail of goods and person industrial and commercial households shall be topic to VAT in accordance together with the sales of goods; mixed sales of other units and person industrial and industrial households shall be subject to VAT in accordance with sales services. Short article 1 in the Announcement with the State Administration of Taxation on Additional Clarifying the Concerns Regarding the Collection and Management of VAT Reform (State Administration of Taxation Announcement No. 11 of 2017) clearly states that taxpayers sell self-produced goods including mobile houses, machinery and gear, and steel structural components The provision of building and installation solutions in the same time is just not part of the mixed sales stipulated in Article 40 from the 'Pilot Implementation Measures for the Alter of Company Tax to Value-added Tax' (Caishui [2016] Document 36). The sales of goods and building solutions need to be accounted for separately. Unique tax rates or collection rates apply. According to this stipulation, what would be the tax dangers in the mixed sales behavior soon after the camp reform and the best way to handle it? The analysis is as follows.

Expertise of contract signing for tax-saving of mixed sales behavior soon after the battalion reform

(This short article was originally produced by Dr. Xiao Taishou, along with the author and source ought to be reprinted)

(1) Following the full-scale reform and enhance, the legal definition of mixed sales and concurrent operations

1. Definition of mixed sales behavior

'Notice on the State Administration of Taxation in the Ministry of Finance on the Complete Implementation on the Pilot Program for the Conversion of Business Tax to Worth Added Tax' (Caishui [2016] No. 36) Annex 1: Article 40 of the 'Implementation Measures for the Pilot Implementation in the Business Tax Transform to Value Added Tax': 'A Sales Act If it entails both solutions and goods, it really is a mixed sale. The mixed sales of units engaged in the production, wholesale or retail of goods and person industrial and industrial households shall be topic to value-added tax in accordance with all the sales of goods; the mixed sales of other units and person industrial and commercial households shall be in accordance with Sales solutions are subject to value-added tax. Units and person industrial and industrial households engaged within the production, wholesale or retail of goods referred to within this report incorporate units and person industrial and industrial households that are primarily engaged in the production, wholesale or retail of goods, and concurrently sell sales solutions. As outlined by the provisions of this short article, you can find two criteria for defining 'mixed sales' behavior: 1 is the fact that its sales behavior should be a single; the other is the fact that the behavior should involve both solutions and goods, and its 'goods' refers for the VAT regulations The tangible movable home stipulated inside the document incorporates electricity, heat and gas; solutions refer to transportation solutions, building services, economic insurance services, postal services, telecommunications solutions, contemporary services, living solutions, and real estate sales, and so forth., which fall inside the scope of extensive business enterprise reform. When defining no matter whether the 'mixed sales' behavior is established, the above two points in its behavior standards will have to exist at the same time. If a sales behavior only entails the sale of solutions and does not involve goods, this behavior will not be a mixed sales behavior; otherwise, if Behaviors involving sales of solutions and goods are certainly not component of a sales behavior, nor are such behaviors a mixed sales behavior.

2. Definition of concurrent operation

Notice of your State Administration of Taxation with the Ministry of Finance around the Comprehensive Implementation of the Pilot Plan for the Conversion of Sales Tax to Worth Added Tax (Caishui [2016] No. 36) Annex 1: Report 39 of the “Implementation Measures for the Pilot Implementation in the Business enterprise Tax Transform to Value Added Tax” stipulates: “Taxpayers and For sales of goods, labor services, services, intangible assets or true estate, exactly where distinct tax prices or collection prices are applied, sales with unique tax prices or collection rates shall be accounted for separately; if they are not accounted for separately, the greater applicable tax rate shall be applied.' Simultaneous Finance and Taxation [2016] Report 41 of Annex 1 of No. 36 stipulates: 'Taxpayers concurrently operating tax exemption and tax reduction items shall separately account for the sales of tax exemption and tax reduction things; these which have not been accounted for separately shall not be tax exempt or tax reduction.' Determined by this provision Within the concurrent operation, the sales small business plus the concurrent operation are two sales activities, and the two are independent companies.

three. The fundamental difference and similarities in between mixed sales and concurrent operations

From the above analysis of the definition of mixed sales and concurrent operations, it may be seen that the similarities between mixed sales and concurrent operations are: each the behavior of selling goods and the behavior of selling solutions. The fundamental difference between the two is that a mixed sales behavior can be a sales behavior that incorporates the sale of goods as well as the sale of solutions, along with the service is a service supplied for the goods it sells. The two are closely connected. By way of example, fire gear producers sell equipment to buyers and present installation to shoppers, along with the installed gear will be the gear sold by them. There are two conditions for the concurrent operation: one will be the act of selling far more than two various tax rates of solutions or promoting additional than two various tax prices of goods inside a sales act, for instance, firms with design and style qualifications and construction qualifications and contracting out Amongst the general contracting contracts signed by the parties, you will find design and style solutions (6% VAT rate) and construction services (11% VAT price), that are concurrent operations, which are taxed separately as an alternative to mixed sales. The second could be the occurrence of additional than two sales activities, every single of which is a concurrent operation. For example, an gear manufacturer which has both sales and installation qualifications indicators a sales contract with all the equipment purchaser, and only acts to sell the gear, but does not deliver installation costs for the equipment it sells. Having said that, the gear manufacturer supplied the buyer who purchased its equipment to set up the equipment purchased by the buyer from an additional manufacturer, and signed an installation contract, then the equipment manufacturer with each sales and installation qualifications had a concurrent operation. The tax rates shall be declared and paid separately in the applicable tax rates.

In practice, how you can judge 'one sales behavior' or 'two sales behaviors' is commonly determined by signing a contract as 'one sales behavior', and signing two contracts is known as 'two sales behaviors'. The prices of your goods and solutions sold are separately stated within the contract, and it is also regarded as a sales contract, that is regarded as a mixed sales act.

(2) Tax remedy of mixed sales and part-time operations immediately after full-scale reform and enhance

1. Taxation principles for mixed sales

(1) Policies and regulations in the national level

According to the “Notice with the State Administration of Taxation of your Ministry of Finance on the Extensive Promotion of the Pilot Transform of Organization Tax to VAT” (Caishui [2016] No. 36), the principle of taxation for mixed sales is: units engaged inside the production, wholesale or retail of goods Mixed sales with individual industrial and commercial households are topic to value-added tax in accordance using the sales of goods; mixed sales of other units and person industrial and industrial households are subject to value-added tax in accordance with sales solutions. Amongst them, 'units and person industrial and industrial households engaged within the production, wholesale or retail of goods' involve units and individual industrial and commercial households which can be primarily engaged in the production, wholesale or retail of goods, as well as engage in sales and service.

The question is tips on how to comprehend and determine 'mainly engaged inside the production, wholesale or retail of goods'? Are there any distinct criteria for identification? The Notice of the State Administration of Taxation in the Ministry of Finance around the Publication of Specific Abolished and Invalid Value-Added Tax Regulatory Documents Catalogue (Caishui [2009] No. 17) stipulates: 'Mainly engaged in the production, wholesale or retail of goods, and concurrently taxable 'Services' refers for the total of your taxpayer’s annual sales of goods and non-VAT taxable labor turnover, the annual sales of goods exceed 50%, plus the non-VAT taxable labor turnover is less than 50% (Finance and Tax [1994 ] No. 26, Short article 4, Item (1)) is declared null and void. Therefore, how you can judge 'mainly engaged in the production, wholesale or retail of goods, and concurrently operating taxable labor services', there's no uniform standard, and taxation in various provinces The bureau's judgment standards are diverse. In the practice of tax collection and management, it is actually generally based on 'the most important enterprise in the enterprise is determined.' That's, if the principal organization on the enterprise may be the sale of goods, the value-added tax is calculated in the rate of 17%; For service sales, the value-added tax is calculated according to the value-added tax rate with the service business. The issue is the best way to judge the so-called 'main business'. There are actually two standards in practice: one will be to judge as outlined by the scope of the main business enterprise on the industrial and commercial company license. In the event the main organization scope is sales and wholesale enterprise, VAT will probably be paid in line with the sales of goods; in the event the most important small business scope is sales and service scope, then VAT will probably be paid according to the sales solutions. The second is to judge in line with the proportion of sales revenue in one year’s earnings. Goods revenue accounts for more than 50% of one-year income, and VAT is paid in accordance with sales of goods; if sales service revenue exceeds 50% of one-year revenue, VAT is paid in accordance with sales services.

1

case study

China Metallurgical Science and Technologies Co., Ltd. (abbreviated as China Metallurgical Corporation, stock code: 601618)?) 2017 annual report, during the reporting period,? Operating income of 217.324 billion yuan. Amongst them, the operating income from the engineering contracting company plus the steel structure and also other equipment manufacturing organization segments are as follows: (1) Engineering contracting organization: operating earnings of 186.304 billion yuan; (two) equipment manufacturing organization: operating revenue of 9.271 billion yuan. The engineering contracting enterprise accounted for the company's operating earnings ratio: 85% (1,863.04÷2,173.24); the gear manufacturing sector (including steel structure) enterprise accounted for the company's operating earnings ratio: 4% (92.71÷2,173.24). According to the above information evaluation, China Metallurgical The enterprise of equipment manufacturing sector (including steel structure) occurred in 2017 in Kegong Co., Ltd. The value-added tax is calculated at the price of 11%.

Furthermore, how you can cope with the VAT on selling self-produced goods and supplying building solutions? Report 1 from the Announcement in the State Administration of Taxation on Additional Clarifying the Troubles Concerning the Collection and Management of VAT Reform (State Administration of Taxation Announcement No. 11 of 2017) clearly states that taxpayers sell self-produced goods like mobile properties, machinery and equipment, and steel structural components The provision of construction and installation services in the exact same time will not be part on the mixed sales stipulated in Write-up 40 of your 'Pilot Implementation Measures for the Alter of Small business Tax to Value-added Tax' (Caishui [2016] Document 36). The sales of goods and building solutions must be accounted for separately. Diverse tax prices or collection rates apply. Note that 'the sales of goods and building services needs to be accounted for separately, and distinctive tax prices or collection prices apply' have two meanings: 1st, the quantity of goods sold and also the quantity of building services sold should be separately indicated in the contract ; In accounting, income from sales of goods and services needs to be accounted for separately; in tax therapy, sales of goods are invoiced at 17% and sales of building services at 11% for the owner or contractor. The second is that the construction enterprise can sign two contracts with all the owner or the contractor: a sales contract for goods and a sales contract for construction solutions. disappeared canon cf card file missing are topic to a 17% value-added tax rate; sales of construction solutions are subject to a 3% value-added tax rate (labor contracts, you could opt for a easy tax method, in addition to a 3% tax price is levied). In accordance with the above regulations and evaluation, from Could 1, 2017, all construction enterprises that sell self-produced goods and give building solutions could be taxed in accordance with the following procedures:

Initial, in the event the amount of sales of goods and building services is separately stated inside a contract, the sales of goods and construction services need to be accounted for separately, and various taxes or collection prices must be applied to calculate VAT. That may be, the sales of goods is topic to VAT at a price of 17%, and the sales of solutions is subject to VAT at 11%.

Second, if the construction enterprise signs two contracts with all the owner or the contractor: 1 is often a contract for the sale of goods; 1 is really a contract for the sale of building services, then the sales contract for goods is topic to a 17% VAT rate; sales of construction solutions are based on 3 % Value-added tax price (labor service contracts, you are able to opt for a simple tax calculation method, in accordance with the 3% tax price for VAT calculation).

(2) Policies and regulations at the neighborhood level

Based on the policies formulated by the provinces following the camp reform, they may be generally divided into the following circumstances:

One should be to judge according to the main business enterprise. not detected canon cf card file missing is, the State Taxation Bureau of Hebei Province, Shanghai Municipality, Shandong Province and Hubei Province.

The second should be to judge based on the separate accounting of sales goods and sales services by enterprises. For example, the State Taxation Bureau of Hebei Province, Shanghai Municipality, Shandong Province, Hainan Province and Hubei Province.

The third is to preserve exactly the same regulations because the State Administration of Taxation, which is, the mixed sales of units engaged inside the production, wholesale or retail of goods and person industrial and commercial households shall be subject to VAT in accordance with the sales of goods; the mixed sales of other units and individual industrial and industrial households shall be in accordance with Sales solutions pay VAT.

The fourth is particular regulations. As an example, the Dalian State Taxation Bureau stipulates that sales of goods shall be topic to VAT at 17% and construction solutions shall be subject to VAT at 3%. The Shenzhen Internal Revenue Service stipulates that enterprises supplying construction services and creating components (including steel structures) essential for building shall be subject to value-added tax in accordance with the building services.

V. VAT remedy of mixed sales of self-produced goods and building services.

In line with Fujian’s national tax regulations, taxpayers needs to be needed to separately account for the sales of goods and building and installation. They're able to be separately indicated within the exact same contract. There is absolutely no ought to sign several contracts. If they are not accounted for separately, the higher applicable tax rate.

2. Conclusion on taxation of mixed sales

Based on the above national and neighborhood tax policy regulations, tips on how to calculate the tax on the mixed sales of steel structure installation, electromechanical installation, fire engineering installation, intelligent system integration installation engineering and decoration engineering inside the building field is summarized as follows.

Very first, for the construction enterprises of steel structure installation, electromechanical installation, fire engineering installation, intelligent method integration installation engineering and decoration engineering, since their primary organization is construction and installation small business, construction installation enterprises outsource steel structures, gear and building supplies For building, the value-added tax shall be calculated and calculated in accordance with 11% of your building service.

two

case study

Beijing Metallurgical Corporation of China and Shanghai Peilan Steel Structure Organization (only installation qualifications) signed a contract for contracting materials of ten million, including 6 million components and 4 million labor solutions. Shanghai Peilong Steel Structure Firm bought steel structures from outside and offered installation services. Perran Steel Structure Company's mixed sales behavior is taxed at 11% of construction labor solutions, the tax basis is ten million yuan, and it can't be taxed at 17% in the applicable tax rate for sales of goods.

Secondly, manufacturing and construction enterprises that have both production and building and installation qualifications, specially steel structure production enterprises that have each steel structure production qualifications and steel structure installation qualifications, if separately noted in a sales contract The worth of your sales supplies plus the provision of construction services shall be topic to VAT in the rate of 17% for the sale of goods and 11% for the provision of construction solutions. If a sales contract will not separately indicate the price in the sales components along with the price tag from the provision of building services, but as an alternative states that 'the installation price is integrated inside the price tag of the materials', the value-added tax shall be calculated and calculated based on 17% with the total sales in the goods. When the building enterprise indicators two contracts with the owner or the contracting party: a single may be the contract for the sale of goods; the other may be the contract for the sale of building services, the 17% VAT rate applies for the sales contract for the goods; the sales of building services is valued at 3% Tax rate (labor service contract, you may pick the straightforward tax calculation strategy, and levy VAT at 3% tax price).

three

case study

Shanghai Perrin is often a common VAT taxpayer engaged in the production and installation of steel structures and creating construction. It has 4 qualifications for design, production, installation and basic contracting of steel structures. The steel structure engineering business enterprise is its most important business, and its operating income accounts for a lot more than 50% from the company's total company. In Might 2017, undertook the basic contracting project of a building in Shanghai, that is a steel structure construction project. The contract specifies 50 million yuan for style solutions, 80 million yuan for steel structure sales, and 65 million yuan for developing installation. Assuming that the VAT input tax deduction, city upkeep and construction tax and surcharges will not be taken into consideration, what would be the tax prices in the various services of this project of Shanghai Pei Lan Business?

On account of the construction corporation that sells self-produced steel structure and provides installation and building small business, the applicable tax price is as follows: design service 50 million yuan applies towards the modern day service market tax price of 6%; steel structure sales 80 million yuan, in line with the sale of goods 17 % Tax rate; 65 million yuan for constructing installation and construction, levied at 11% tax rate for construction solutions.

Third, a sales enterprise which has each sales and construction and installation qualifications has signed a contract with all the owner or the contractor, irrespective of no matter if the sales materials value and construction and installation prices are separately stated within the contract. All spend VAT at a price of 17%.

3. Tax treatment of concurrent operations

When it can be judged as a part-time operation, the sales of goods company pays VAT at a price of 17%, along with the sales of labor services pays VAT in line with the sales of labor solutions. By way of example, in the event the labor services are building and installation services, the value-added tax is paid at a low rate of 11% for building and installation services. tax. If not accounted for separately, the larger applicable tax rate might be applied.

(3) Tax risk of mixed sales

In practice, the tax dangers of mixed sales are mostly reflected as follows:

1. Labor solutions in mixed sales are levied with 17% VAT as outlined by the sales of goods, so that enterprises can spend much more VAT and improve their tax burden.

2. Construction corporations devoid of production and sales qualifications, inside the case of contracted work, and when the components and gear essential for construction operate are purchased from suppliers, the owner or the contractor demands the construction enterprise to critique the components and equipment It issued a 17% value-added tax invoice itself, but didn't accept the building business to situation 11% value-added tax invoices, causing the construction enterprise to spend far more value-added tax.

(4) Tax threat handle tactic for mixed sales: cleverly sign contracts to market tax reduction

As outlined by the evaluation from the above tax-related policies, only enterprises with building service qualifications that do not have production and sales qualifications are subject to mixed sales and are subject to value-added tax in accordance with sales services (construction service business is 11%). The mixed sales behaviors of enterprises that have each production and sales qualifications and building labor qualifications to prevent the danger of 17% value-added tax levied by the sales and labor department have to adopt the following contract signing approaches:

1st, two contracts can be signed: one is actually a contract for the sale of goods; a single can be a contract for the sale of solutions.

Second, a contract may be signed, along with the contract have to indicate separately: the price from the sale of goods and the sale of labor services, and have to be separately accounted for financially and billed separately.

4

case study

Capabilities of contract signing to get a hybrid sales behavior of a specific aluminum alloy door and window production and installation enterprise

Enterprise A is an aluminum alloy door and window enterprise with production, sales and installation qualifications. Business A sells door and window aluminum alloys to Enterprise B. The quantity of goods is two.34 million yuan and the amount of installation is 555,000 yuan. So that you can lower tax burdens, how does firm A sign the contract to save far more tax? You will discover two approaches to sign the contract: First, Company A and Business B have signed a sales and installation contract, the quantity of goods is 2.34 million yuan, as well as the installation amount is 555,000 yuan; Second, Organization A and Organization B have signed two contracts: a single is sales The contract quantity is 2.34 million yuan; 1 is definitely an installation contract and the quantity is 555000 yuan. The above amounts include VAT and are collected via the bank. Assuming that the VAT input tax deduction will not be thought of, please analyze which contracting approach needs to be chosen by Corporation A, as well as the tax burden could be the lowest.

Tax analysis:

The tax price analysis of your first contract. Write-up 1 of your Announcement with the State Administration of Taxation on Additional Clarifying the Challenges Concerning the Collection and Management of VAT Reforms (State Administration of Taxation Announcement No. 11 of 2017) clearly stipulates that the taxpayer shall sell movable board houses, machinery and gear, steel structural parts, and so forth. The provision of construction and installation solutions in the identical time as the production of goods isn't component with the mixed sales specified in Write-up 40 from the 'Pilot Implementation Measures for the Change of Organization Tax to Worth Added Tax' (Caishui [2016] Document 36), and sales of goods and building services really should be accounted for separately Quantity, distinctive tax rates or collection rates apply.

Depending on this regulation, Company A should really account for sales income and installation income separately, and also the accounting entries are as follows (in yuan):

Borrow: bank deposit 2340000

Loan: Principal enterprise income-sales of aluminum doors and windows 2000000

Tax payable----Value-added tax (output tax) 340,000

Borrow: bank deposit 555000

Loan: Principal organization income-installation of aluminum doors and windows 500000

Tax payable ---- VAT payable (output tax) 55000

Then Company A need to pay VAT of 2340000÷(1+17%)×17%+555000÷(1+11%)×11%=340000+55000=395000 (yuan);

The tax cost evaluation of your second contract. Within this case, Business A signed a sales contract and an installation contract. Due to the fact the second contract is really a pure installation labor contract, it could pick out to calculate VAT with straightforward taxation and select 3% to pay VAT. Accounting separately, business A's accounting entries are as follows (unit: yuan):

Borrow: bank deposit 2340000

Loan: Key business enterprise income-sales of aluminum doors and windows 2000000

Tax payable----Value-added tax (output tax) 340,000

Borrow: bank deposit 555000

Loan: Principal organization income ---- installation of aluminum doors and windows 538835

Tax payable----Value-added tax (output tax) payable 16165[555000÷(1+3%)×3%]

Determined by the above accounting, the value-added tax payable by Organization A is 340,000+16165=356165 yuan, which can be 395000-356165=38835 (yuan) significantly less than the initial contract.

five

case study

Evaluation of contract tax saving of a mixed sales behavior of a construction enterprise

Both the building equipment installation enterprise and the B gear production enterprise are VAT basic taxpayers, as well as a and B will be the parent subsidiaries. C True Estate Company is prepared to challenge contracted projects to Organization A for building, and Business A can no longer subcontract. Assume that the total contract value is 100 million yuan (such as VAT), the gear amount is 60 million yuan (including VAT), and the installation quantity is 40 million. Yuan (which includes VAT). Business A purchased equipment of 54 million yuan [0.six billion yuan ÷ (1+11%)] from its subsidiary organization B, after which Firm A supplied Company C with installation and settlement engineering funds. You will find three approaches for signing contracts:

First, A and C actual estate firms straight signed contract for labor and components, the total contract cost is 100 million yuan (such as VAT);

The second is that A and C true estate enterprise signed a contract for provide components A, the contract value is 100 million yuan (like VAT, of which party C bought gear from the production gear enterprise of B 54 million yuan to company A for building, the contract stipulates that organization A chooses The straightforward method of tax calculation pays VAT and problems a special 3% VAT invoice to Firm C.

The third is that A and C real estate business signed a contract for supplying components A, the contract price tag is one hundred million yuan (such as VAT, of which party C purchased equipment from the production gear enterprise of B 54 million yuan to business A for building, the contract stipulates that corporation A chooses The basic tax calculation process pays VAT and problems an 11% VAT invoice to Company C.

Assuming that only the VAT deduction in the equipment itself is thought of, and also the deduction of your VAT input tax quantity of other costs isn't regarded, how can business A sign a contract to spend significantly less tax?

Tax analysis:

Based on the provisions of Caishui [2016] No. 36 document, when a construction enterprise indicators a contract with a builder or a contractor, the building enterprise have to opt for the basic taxation method to spend VAT. Inside the case exactly where the construction enterprise signs a provide contract together with the construction celebration or the contracting celebration, the building enterprise may perhaps opt for the common taxation approach or the very simple taxation strategy to calculate VAT. Hence, the VAT under the three contract signing procedures is calculated as follows.

Beneath the very first contract signing approach, the VAT payable by Enterprise A is:

100 million yuan ÷ (1+11%)×11%-0.six billion yuan÷(1+11%)×17%=0.1-0.09=0.01 (one hundred million yuan)

Below the second contract signing technique, the VAT payable by Business A is:

40 million yuan ÷ (1+3%)×3%=0.029 (100 million yuan).

Under the third contract signing technique, the VAT payable by Corporation A is:

40 million yuan ÷ (1+11%)×11%=0.04 (100 million yuan).

Consequently, in this case, the very first contract signing approach, Organization A may be the most tax-efficient. If Celebration C is sturdy and demands the signing on the components supplied by Celebration A, the second contract signing system is a lot more tax-efficient than the third contract signing process. .

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Right after the battalion reform, the leading ten tax-related issues faced by building enterprises are solved and the construction of fiscal and tax management systems beneath unique project management models

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After the battalion reform, building, genuine estate organizations, the prime 10 accounting issues, 23 contract tax-saving signing capabilities, and invoice tax-related crime prevention methods

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