The e-commerce industry has developed rapidly in recent years, with various marketing methods emerging in an endless stream, and industry sales are also growing by leaps and bounds. While an industry is constantly developing rapidly, the management system and industry rules will also be continuously improved, including the improvement of tax issues.
It is understood that the ** platform has required merchants to use corporate accounts to collect money in the future. Many businesses used to collect money through private accounts, and although they paid little tax, they were suspected of tax evasion.
Through this news, we can see that the platform has realized the risks and forced the merchants to rectify themselves, make their business formal, and avoid tax risks. After all, after the launch of the fourth phase of the Golden Tax, the tax supervision is strict, and a large number of merchants have problems, and the platform will also be responsible.
Now that the platform has issued regulations, merchants have to implement them, and some merchants feel that they have to pay a lot of taxes with their corporate accounts. However, it is believed that this is not a bad thing for merchants, and there are violations in their own operations, and these problems have been found out when the fourth phase of the Golden Tax is launched. It is better to take advantage of the current "tax planning" to make the business formal, and use the policy to be reasonable and "save taxes".
Then let's take a look at a case, how to comply with business processes and reasonably reduce the tax burden for e-commerce merchants.
The annual turnover of merchant A is 30 million, and the total purchase is 20 million, of which 5 million have no tickets, 15 million have a ticket tax rate of 3% (small-scale), and personnel and other miscellaneous expenses are 4.6 million.
Merchant A VAT = 30 million * 13% = 3.9 million.
Corporate income tax = (30 million - 15 million - 4.6 million) * 25% = 2.6 million.
A total of 6.5 million was paid.
At present, we have seen that on the one hand, business A, because there is no input for 5 million purchases, cannot be included in the cost, resulting in inflated profits, and on the other hand, 15 million purchases only have 3% of the input tickets, and the VAT deduction is not much. The resulting comprehensive tax burden is too high.
How can we solve the problem of merchant A and reduce the tax burden, which can be divided into two steps.
The procurement center is responsible for the procurement business of 15 million, and the merchant A receives 13% of the input invoice when paid to merchant A with 16 million **, and the procurement center enjoys the policy in the park, which can reduce the tax burden.
40% VAT subsidy and 30% corporate income tax subsidy for the park
Purchasing center VAT = 1600 * 13% * 60% = 12480 thousand.
Enterprise income tax = (16 million - 15 million) * 25% * 70% = 1750 thousand.
The self-employed person is responsible for the ticketless procurement of 5 million, and the comprehensive cost of the self-employed person in the park is 2%, and the merchant A is invoiced.
Self-employed cost = 5 million * 2% = 100,000.
Merchant A VAT = (30 million - 16 million) * 13% - 5 million * 1% = 1.77 million.
Merchant A's corporate income tax = (30 million - 20 million - 4.6 million) * 25% = 1.35 million.
After planning, in the end, Merchant A paid a total of 454 taxes30,000,Save 19570 thousand. Not only in terms of business, but also in the compliance of the company's operators, it has also reduced the tax burden to a certain extent.
Welcome all bosses to come and discuss the detailed plan!