Many high-tech enterprises produce products with a certain technical content, however, due to the incomplete control of the national tax policy, the tax incentives that should be enjoyed are not accurately enjoyed.
The following will be analyzed for you with specific security.
Background of the case
In July 2023, China Tax Youcai Technology Co., Ltd. produced a CNC mechanism bed, the machine tool control system has embedded software products and computer hardware, and the total sales of CNC mechanism beds excluding tax are 1 million;
The cost of computer hardware and CNC mechanism bed is 54550,000. The input tax of 90,000 yuan for the purchase of materials in the current period (70,000 yuan for computer hardware and CNC mechanism beds, and 20,000 yuan for other hardware and software);
Tax control analysis
1. If the machine tool is simply regarded as a machine and equipment, then the company should pay value-added tax for this business: 100 * 13% - 9 = 40,000 yuan;
2. China Tax Youcai Technology Co., Ltd. can clearly divide that part is software and that part is machine, then the result is different, and it can enjoy the national embedded software exit policy.
Namely. Sales of computer hardware, machinery and equipment:
Computer hardware, machinery and equipment composition tax** Computer hardware, machinery and equipment cost (1 10%)=5455×1.1 = 600,000.
Software Sales:
Sales of embedded software products in the current period = total sales of embedded software products and computer hardware and machinery and equipment in the current period - sales of computer hardware and machinery and equipment in the current period = 100-60 = 400,000.
VAT payable for embedded software products in the current period = output tax on embedded software products in the current period - deductible input tax on embedded software products in the current period = 40*13%-2=320 thousand.
Immediate tax refund = VAT payable for embedded software products in the current period - 3% sales of embedded software products in the current period = 32-40*3%=20,000.
Policy basis
According to Article 4 of the Notice of the Ministry of Finance and the State Administration of Taxation on the VAT Policy for Software Products (Cai Shui [2011] No. 100), the VAT refund amount for software products is calculated.
1) Calculation method of VAT refund for software products:
Immediate tax refund = VAT payable for software products in the current period - 3% of the sales of software products in the current period
VAT payable on software products in the current period = output tax on software products in the current period - deductible input tax on software products in the current period.
Current software product sales tax = 13% of the current software product sales
2) Calculation of VAT refund amount for embedded software products:
1.Calculation method of VAT refund amount for embedded software products.
Immediate tax refund = VAT payable for embedded software products in the current period - 3% of the sales of embedded software products in the current period
VAT payable for embedded software products in the current period = output tax on embedded software products in the current period - deductible input tax on embedded software products in the current period.
Current sales tax of embedded software products = 13% of the sales of embedded software products in the current period
2.The formula for calculating the sales of embedded software products for the current period.
Sales of embedded software products in the current period = total sales of embedded software products and computer hardware and machinery and equipment in the current period - sales of computer hardware and machinery and equipment in the current period.
Sales of computer hardware, machinery and equipment are determined in the following order:
Calculated and determined on the basis of the average sales of the same type of goods in the taxpayer in the most recent period**;
Calculated and determined by the average sales of similar goods of other taxpayers in the most recent period**;
Calculated and determined by the composition of computer hardware, machinery and equipment**.
Computer hardware, machinery and equipment composition tax**= cost of computer hardware, machinery and equipment (1+10%).
Summary of tax control
Through the above cases combined with the analysis of national tax policies, if China Tax Youcai Technology Co., Ltd. can calculate the cost of embedded software products, computer hardware, machinery and equipment respectively. Then, you can enjoy the policy of tax increase and refund. Milk greatly saves tax costs for enterprises.
At the same time, if enterprises can clearly distinguish the sales of software products and machinery and equipment in the sales process, it will be more able to achieve the effect of tax saving planning.
In the process of production and operation, it is inevitable that there will be some old assets that need to be disposed of, including fixed assets, materials, waste materials, etc.
So, what are the differences in the tax rates of assets in different forms when they are sold abroad?
Background of the case
In 2015, the company purchased a transport vehicle, and in 2023, the company is ready to scrap the transport vehicle.
So, when a company deals with containers, does it belong to the disposal of fixed assets or the disposal of accessories? How do I pay my taxes?
Policy basis
1. General taxpayers who sell items other than fixed assets that they have used shall be subject to VAT at the applicable tax rate. (Cai Shui [2009] No. 9).
2. Small-scale taxpayers who sell items other than fixed assets that they have used shall be subject to VAT at a rate of 3%. (Cai Shui [2009] No. 9).
Before December 31, 2013 and before May 1, 2016, taxpayers who were not included in the pilot project of expanding the scope of VAT deduction and sold their own used fixed assets purchased or self-made before December 31, 2008, before August 1, 2013 and before May 1, 2016 shall be subject to VAT at the rate of 3% minus 2%;
4. Sales of fixed assets purchased or self-made after December 31, 2008, August 1, 2013 and May 1, 2016 shall be subject to value-added tax at the applicable tax rate;
5. If a taxpayer sells his used fixed assets and applies the simplified method of levying VAT at the rate of 3% minus 2%, he or she may waive the tax reduction and pay VAT at the rate of 3% according to the simplified method, and may issue a special VAT invoice. (Announcement No. 90 [2015] of the State Administration of Taxation).
Tax control analysis
Through the analysis of the above policies, we find that the applicable VAT rates are different for different manifestations of the company's assets.
1. If the sale is of goods other than fixed assets, and the enterprise is a general VAT taxpayer, the VAT rate of 13% shall be applied (the deduction conditions are met when the original purchase is made);
2. If the sale is of goods other than fixed assets, and the enterprise is a small-scale VAT taxpayer, the VAT collection rate of 3% shall apply;
3. If the sale is of fixed assets, and the acquisition time is not included in the expansion of the scope of VAT deduction, the VAT shall be levied at the rate of 3% minus 2%;
4. If the sale is of fixed assets, and the acquisition time is obtained after the expansion of the scope of VAT deduction, the VAT shall be levied at the applicable tax rate;
5. If the company dismantles the fixed assets that could have been levied VAT at the rate of 3% minus 2% and turns them into waste materials, it is a sale of items other than fixed assets that have been used by itself, and VAT should be levied at the applicable tax rate, and the difference is very large.