济南代理记账公司：承认运营收入的基本窍门?

　　济南代理记账公司：承认运营收入的基本窍门?

　　Jinan bookkeeping agency company: admit operating income basic tips?

　　运营税节税的关键在于收入。通常来说，运营税各行业的税率较单纯，节税境地不大，而运营税各行业的收入却极富弹性，因此节税境地较大。济南代理记账公司

　　Operating tax section is the key to income tax. Generally, operating tax tax rate is relatively simple, from all walks of life to tax position, while operating tax revenue from all walks of life to elastic, so the tax situation. Jinan bookkeeping agency company

　　缴税人的收入即为缴税人供应应税劳务、转让无形资产或许出售不动产向对方收取的悉数价款和价外费用。因此运营税的节税关键在于合法准确核算收入，并使之减小。下面是判定收入时尽也许节税关键：

　　Tax income is the tax man supply taxable services, transfer of intangible assets may be sold real estate to the other party to charge all price and other charges. So is the key section of the operating tax tax legally accurate accounting income, and make it smaller. The following is key to determining income do maybe tax-efficient:

　　第一，把握收入判定的通常原则并节税根据《法则》规矩，收入为缴税人供应应税劳务、转让无形资产、出售不动产向对方收取的悉数价款和价外费用，价外费用是指向对方收取的手续费、基金、集资费、代收金钱、代垫金钱和各种方法的价外收费。根据这一原则的特征节税战略有二个：一是，不收费或低收费战略，然后求得别的途径赔偿;二是收费收入“灰色化”。

　　First, the principle of income determination is usually and tax according to the law rules, supply income for tax taxable services, transfer of intangible assets, to sell real estate to the other party to charge all price and other charges, outside valence charge of fee is pointing to the other side, fund, JiZiFei, collecting money, acting mat outside money and various methods of price. According to the features of this principle tax-efficient strategy has two: one is not charging or low-cost strategy, and then finding other ways to compensate; The second is "gray" fee income.

　　第二，特别情况下，各行业运营额必定时节税战略。

　　Second, special circumstances, the industry operating time surely tax strategy.

　　当然《条例》对运营额的确定作出了绳尺上的规矩，但《条例》和《细则》对一些特别纳税做法的运营额在绳尺的基础上作出特别规矩。在这些特别规矩中存在着节税的机遇。济南代理记账公司

　　To determine the operating of the regulations, of course, the rules on the rope feet, but the regulations and the detailed rules for some special tax practice operating on the basis of the rope feet make a special rules. In these special rules exist in tax savings opportunities. Jinan bookkeeping agency company

　　(一)运送业的节税战略

　　(a) shipping industry tax strategy

　　运送公司自中华人民共和国境内运载旅客或货品，在境外改由其它公司承运旅客或许货品的，以全程运费减去交给该承运公司的运费后的余额为运营额。因此，从公司节税角度思索，应当恳求外方承运时拓展运费然后冲减总运费，寻求外方用其它方法酬谢高费用冲减带来的丢失。

　　Since the territory of the People's Republic of China shipping company carrying passengers or goods, other companies overseas transport passengers may goods, whole journey less the transport charges to the carrier the amount of the balance of the freight company is run. Tax-efficient Angle to think from the company, therefore, should be appealed to the foreign transport development and then write down the total freight, when seeking foreign use other ways to reward high cost lost write-downs.

　　(二)旅行业节税战略

　　(2) of the travel industry tax strategy

　　旅行事务以悉数收费减去为旅行者交给别的单位的食宿费用和交通费用，门票费和其它代付费用后的余额为运营额。安排旅行团到我国境外旅行，在境外改由别的旅行公司接团的，或许安排旅行团在我国境内旅行的，改由别的旅行公司接团的，以全程旅行费减去交给该接团公司的旅行费后的余额为歇业额。这么，各旅行团之间，通过合作就有了节税可能，特别是收费项目上和门票费用上，旅行团及导游通过各种方法回扣节税。

　　Travel transaction fee minus for travelers to appear on the accommodation cost and transportation cost to other units, the balance of the admission and other disbursement operation. Arrange Tours to travel outside our country, in other travel companies overseas, may arrange Tours travel within the territory of our country, instead of other travel companies, whole journey less the travel fee to the balance of the group company's travel fee to go out of business. So, between various groups, through cooperation with tax-efficient possible, especially the charging items and ticket costs, Tours and tour guide rebate tax savings through various methods.

　　(三)建筑、设备业的材料费和设备价款节税战略

　　(3) architecture, the cost of raw materials and equipment industry equipment tax-efficient price strategy

　　建筑、补葺、装饰工程作业做法的收入，不论缴税人与对方怎样结算，其工程用材料费用均应包含在收入中。设备工程作业中的设备价款，假设该设备价款作为设备工程产量的，收入中则应包含该设备价款。因此，公司从节税角度看，公司常常通过下降材料费用和设备价款的方法下降收入，抵达节税的意图。

　　Construction, repair Qi, decoration engineering practice operation income, whether tax people how to settle accounts with each other, its engineering materials expenses shall be included in the income. Equipment operation of the equipment project price, assuming that the equipment price as equipment engineering production, income should be included in the equipment price. Therefore, companies from tax perspective, often by descent method of the price of the material cost and equipment income, reach the intention of the tax.

　　(四)转贷事务节税战略

　　(4) credit transaction tax strategy

　　转贷事务是指将借入的资金贷与他人运用的事务(将吸收的单位或许自己的存款或自有资金贷与他人运用的事务不属于转贷事务)。转贷事务以告贷利息减去告贷利息后的余额为收入。转贷事务节税战略在于人为地增大告贷利息，减小告贷利息，然后减小收入，抵达节税意图。

　　Lending transactions refers to the use of loans to others to borrow the transaction (will absorb the deposit or the unit may be their own using the transaction does not belong to rolling of loans to others). Credit transaction interest on countries less the balance of the countries of interest income. Credit transaction tax savings strategy is to artificially increase the countries interest, reduce countries interest, and then reduce the income, arrived in tax-efficient intentions.

　　(五)单位和个人表演事务节税战略

　　(5) units and individuals performing the transaction tax strategy

　　以悉数票价收入或许包场收入减去交给供应表演场合的单位，表演公司或许经纪人的费用后的余额为歇业额。纳税人通过人为设计下降票价收入或许包场收入，拓展表演公司或许经纪人开销(一起又用其它方法返回)，然后紧缩歇业额，抵达节税意图。

　　To all fares may make a block booking revenue minus to supply performance units, performing companies or brokers of the balance of the fees go out of business. Taxpayers by designed down fares may make a block booking revenue, expand acting company may agent costs (together with other method returns), and then squeeze closed well, arrived in tax-efficient intentions.

　　(六)文娱业节税战略

　　(6) of the entertainment industry tax strategy

　　文娱业的歇业额为运营文娱业向顾客收的各项费用，包含门票、台位费、点歌费、烟、酒、饮料收费以及运营文娱业的各种收费。这些项意图收费一般很容易“灰色化”，然后抵达节税的意图，此外通过征管弹性使用与税务局杰出的联系在税率上寻找较低税率节税。

　　Cultural industry is the closed operation of leisure industry to the customer to receive fees, tickets, the same, so, cigarette, wine, beverage and operating fees of the entertainment industry. These items intended charge generally easy to "gray", and then reach the intention of the tax, moreover through the collection and management flexibility using contact tax outstanding looking for lower tax rates on tax tax savings.

　　无论如何，运营额的确定都触及到收入和扣减费用，纳税人可以从最根本的手腕着手削减收入的确认、添加费用的确认。

　　Anyway, hit to the determination of operating revenue and deduct fees, taxpayers can begin from the most fundamental wrist cut income confirmation, confirm the cost of adding.

　　一般来说，当税务机关认为纳税人的应税做法发生价格显着偏低而无合理理由的，在这种情况下，由税务机关必定歇业额。所以使用税务机关对歇业额必定机遇节税纳税人通过与税务局建立杰出的联系，使用征管手中的弹性权利为自己节税效力也是纳税人可以思索的节税手腕。另外，纳税人自己　新建建筑物出卖的自建做法歇业额和无偿赠与他人不动产做法的歇业额也由税务机关必定。

　　In general, when the tax authorities regard the taxpayer's taxable a significantly lower price without reasonable reasons, in this case, by the tax authority must go out of business. So use tax authorities to close the forehead must opportunity tax-efficient taxpayers through contacts with the tax official build outstanding, use the collection in the hands of elastic rights for their tax savings is taxpayer tax-efficient wrist that can think of. In addition, the taxpayer self-built practices of their own power to sell new buildings and donative other real estate practice closed the forehead is free of charge by the tax authority must have.

　　税务机关判定收入的程序和方法是：

　　Procedures and methods of the tax authorities to determine income is:

　　(1)按缴税人当日供应的同类应税劳务或许出售不动产的均匀报价判定。

　　(1) according to tax people on the supply of the same taxable services may even offer of sale of real estate.

　　(2)按缴税人近期期间供应的同类应税劳务或许出售不动产均匀报价判定。

　　(2) according to tax people during recent supply similar taxable services may sell uniform real estate price decision.

　　(3)按下列公式判定收入：

　　(3) determine the income according to the following formula:

　　公式：

　　Formula:

　　计税报价=运营本钱或工程本钱×(1+本钱获利率)/(1+运营税税率)

　　Tax price = operating capital or capital project x (1 + capital profitability)/(1 + operation tax rate)

　　公式中的获利率由国家统一拟定，而非缴税人实习的本钱获利率。

　　Profitability of formula worked out by the national unification and not pay tax practice capital profitability.

　　济南代理记账公司:http://www.jnqqjz.com/