今天濟(jì)南代理記賬公司編制了“印花稅的兩種實(shí)用籌劃方法”，希望對您帶來一些幫助，祝您閱讀愉快！
Jinan today bookkeeping agency company created two kinds of practical planning approach to "stamp duty", hope to bring you some help, I wish you a happy reading!
一、壓縮金額籌（Amount of compression to raise）
印花稅的計(jì)稅依據(jù)是合同上所載的金額，因而出于共同利益，雙方或多方當(dāng)事人可以經(jīng)過合理籌劃，使各項(xiàng)費(fèi)用及原材料等的金額通過非違法的途徑從合同所載金額中得以減除，從而壓縮合同的表面金額，達(dá)到少繳稅款的目的。
Stamp duty tax basis is specified on the contract amount, and therefore out of common interests, the parties may both or all parties through reasonable planning, make the fees and the amount of raw materials, such as through illegal ways to deduction from the amount contained in the contract, compressing the surface of the contract amount, achieve the goal of less tax.
如企業(yè)甲和企業(yè)乙欲簽訂一加工承攬合同，數(shù)額較大。由于加工承攬合同的計(jì)稅依據(jù)是加工或承攬收入，而且這里的加工或承攬收入額是指合同中規(guī)定的受托方的加工費(fèi)收入和提供的輔助材料金額之和，因此，如果雙方當(dāng)事人能想辦法將輔助材料金額壓縮，問題便解決了。具體的做法就是由委托方自己提供輔助材料，如果委托方自己無法提供或是無法完全自己提供，也可以由受托方提供，當(dāng)然這時(shí)的籌劃就要分兩步進(jìn)行：第一步，雙方簽訂一份購銷合同，由于購銷合同適用的稅率為0.3‰，比加工承攬合同適用的稅率0.5‰要低。只要雙方將部分或全部輔助材料先行轉(zhuǎn)移所有權(quán)，加工承攬合同和購銷合同要繳納的印花稅之和便會下降。第二步便是雙方簽訂加工承攬合同，其合同金額僅包括加工承攬收入，而不包括輔助材料金額。
Such as enterprise a and b to sign a processing contract, relatively large.Due to tax on the contract was based on machining or by revenue, and the processing or the entrusted party of contracting income refers to that stipulated in the contract of the amount of the sum of the processing fee income and provide auxiliary material, therefore, if the parties can figure out a way to increase the amount of the auxiliary material compression, problem solved.The specific practice of auxiliary material is provided by the client himself, if she could not provide the client or cannot provide their own, can also be provided by the entrusted party, of course, when planning is divided into two steps: first step, the two sides signed a purchase and sale contract, due to the purchase and sale contract applicable tax rate was 0.3 ‰, processing contracts applicable tax rate 0.5 ‰.As long as the two sides will be part of the transfer of ownership or all of the auxiliary materials, processing contracts and procurement contracts to the sum of the payment of stamp duty will decline.Processing the second step is the two sides signed the contract, the contract amount includes only the processing contract revenue, but not the amount of auxiliary materials.
壓縮金額籌劃法在印花稅的籌劃中可以廣泛的應(yīng)用，比如互相以物易物的交易合同中，雙方當(dāng)事人盡量互相提供優(yōu)惠價(jià)格，使得合同金額下降到合理的程度。當(dāng)然這要注意一下限度，以免被稅務(wù)機(jī)關(guān)調(diào)整價(jià)格，最終稅負(fù)更重，以致得不償失。
Amount of compression planning method can be widely used in the planning of the stamp duty, such as barter trade with each other in the contract, the parties to each other to provide preferential price as far as possible, making the contract amount down to a reasonable level.This should pay attention to the limits, of course, to avoid the tax authorities to adjust the price, eventually heavier tax burden, so that do more harm than good.
二、利用模糊金額法（Using the method of fuzzy value）
在現(xiàn)實(shí)經(jīng)濟(jì)生活中，各種經(jīng)濟(jì)合同的當(dāng)事人在簽訂合同時(shí)，有時(shí)會遇到計(jì)稅金額無法最終確定的情況發(fā)生。而我國印花稅的計(jì)稅依據(jù)大多數(shù)都是根據(jù)合同所記載的金額和具體適用的稅率確定，計(jì)稅依據(jù)無法最終確定時(shí)，納稅人的應(yīng)納印花稅稅額也就相應(yīng)的無法確定。
In the real economic life, various kinds of economic contract of the parties in when signing a contract, sometimes meet the tax amount could not be determined finally.And stamp duty tax basis in our country have mostly been recorded according to the contract amount and the specific applicable tax rate, tax calculation basis cannot be finalized, the taxpayer's stamp duty is payable tax amount is uncertain.
為保證國家稅款及時(shí)足額入庫，稅法采取了一些變通的方法。稅法規(guī)定，有些合同在簽訂時(shí)無法確定計(jì)稅金額，如技術(shù)轉(zhuǎn)讓合同中的轉(zhuǎn)讓收入，是按銷售收入的一定比例收取或按其實(shí)現(xiàn)利潤多少進(jìn)行分成的;財(cái)產(chǎn)租賃合同，只是規(guī)定了月(天)租金標(biāo)準(zhǔn)而卻無租賃期限的。對這類合同，可在簽訂時(shí)先按定額5元貼花，以后結(jié)算時(shí)再按照實(shí)際的金額計(jì)稅，補(bǔ)貼印花。這便給納稅人進(jìn)行避稅籌劃創(chuàng)造了條件。
In order to ensure the national tax Treasury timely and adequately, tax law adopted some alternative methods.Tax law, there are some contracts signed in can't determine the amount of tax, such as the technology transfer contract transfer income, pay a certain percentage of sales revenue is collected or according to how much their profits into;Property lease contract, only a month's rent (days) standards and no lease term.For this kind of contract, when signed according to the quota first 5 yuan decals, settlement after again according to the actual tax amount, subsidies for printing.This will create conditions for the taxpayer to tax planning.
模糊金額籌劃法具體來說是指，經(jīng)濟(jì)當(dāng)事人在簽訂數(shù)額較大的合同時(shí)，有意地使合同上所載金額，在能夠明確的條件下，不最終確定，以達(dá)到少繳納印花稅稅款目的的一種行為。
Fuzzy method specifically refers to the amount of planning, economic in when signing a large amount of the contract, the parties provided by deliberately make the contract amount, under the condition of can clear, not finalized, less pay stamp duty tax in order to achieve the purpose of an action.
濟(jì)南代理記賬公司舉例說明：假定某設(shè)備租賃公司欲和某生產(chǎn)企業(yè)簽訂一租賃合同，由于租賃設(shè)備較多，而且設(shè)備本身比較昂貴，因而租金每年200萬元。這是如果在簽訂合同時(shí)明確規(guī)定租金200萬元，則兩企業(yè)均應(yīng)交納印花稅，其計(jì)算如下：
Jinan bookkeeping agency company for example: assume a certain equipment leasing company and signed a lease contract manufacturing enterprises, as the lease equipment is more, and the device itself is expensive, so the rent 2 million yuan a year.If this is in when signing a contract stipulates clearly the rent 2 million yuan, both companies should pay stamp duty, the calculation is as follows:
各自應(yīng)納稅額=2 000 000×1‰=2 000(元)
Their tax payable = 000 000 x 1 ‰ = 2 000 (RMB)
這時(shí)，如果兩企業(yè)在簽訂合同僅規(guī)定每天的租金數(shù)，而不具體確定租賃合同的執(zhí)行時(shí)限，則根據(jù)上述規(guī)定，兩企業(yè)只須各自繳納5元的印花稅，余下部分等到結(jié)算時(shí)才繳納，從而達(dá)到了節(jié)省稅款的目的。當(dāng)然這筆錢在以后是要繳上去的，但現(xiàn)在不用繳便獲得了貨幣時(shí)間價(jià)值，對企業(yè)來說是有利無弊的，而且籌劃極其簡單。
At this time, if the two companies in contract provisions only rent for a day, and not specific to determine the execution time of the leasing contract, in accordance with the above provisions, the two companies only their pay stamp duty 5 yuan, the rest until settlement to pay, so as to achieve the goal of saving tax.Of course is to pay up the money in the future, but now I don't have to pay to win the time value of money, is advantageous to enterprise has nothing to lose, and planning is very simple.
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