第22节:账前消化(15)
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如果把营业税项目和增值税项目分两份合同签订,比如800万元的交易金额当中,400万元适用增值税的业务签一份合同,400万元属于建筑业服务性业务,适用营业税,签另一份合同,那么税务部门就有可能不认定这是混合销售行为。龙腾小说ltxsba.com
第二,从长远角度来看,要把适用营业税和增值税的项目分开,设立两家公司进行核算。
分开订立合同只能是权宜之计,在分开订立合同基础上进行的分别核算是经不起严格推敲的,税务部门仍有可能认定该公司存在混合销售行为。从长远角度考虑,就要把适用营业税和增值税的项目由两家公司分开经营,一家公司专门从事适用增值税项目的业务,比如建筑材料加工;另一家公司专门从事适用营业税的业务,比如说建筑工程服务、咨询服务,这样就从源头对业务进行了分割。
首先是合同分开,然后是公司分开。这时候税务部门就很难认为两家公司签的两份合同还算混合销售。
合同的签订不但需要从时间上进行统筹,而且要从形式和空间上做好规划。合同是具有法律效应的商业契约,一旦签订,对于企业的运行便产生了约束效应,企业必须在合同所设定的框架和节奏下运作。
因此,签订合同时考虑不周往往有着牵一发而动全身的效应,会使企业在执行过程中遇到来自各方面意料不到的困难。在这一点上未雨绸缪非常重要,预先通盘考虑了企业的产能、现金流、核算进度、纳税等一系列问题,这样的合同才能保证企业能够轻松自如地掌控、有条不紊地施行。
2?630000元注册的公司为什么要交35630元〖〗的房产和土地税?
北京艾利斯服务咨询中心于2004年初成立,注册资本金为30000元,经营用的房屋占用土地面积290平方米,年租金为28万元。第一季度末的时候,税务局通知该公司,当年其应缴房产税、城镇土地使用税共计35630元。
公司老板一下就惊呆了,公司注册资本金才30000元,每年却要交纳35630元的房产和土地税,公司老板怎么也想不通。
经核算,该公司当年应缴纳的城镇土地使用税为:290平方米x7元/平方米=2030元;房屋的年租金为280000元,当年应缴纳的房产税为280000元x12%=33600元,两者合计35630元。
造成该问题的原因是公司老板对税法不熟悉,在租赁经营场所时,他忽视了城镇土地使用税和房产税的缴纳问题。
原来,在该公司与房屋所有人签订租赁合同的时候,并没有写入关于房产土地税由哪一方来承担的条款。他习惯性地认为,自己作为承租方,不用负担相关税收,责任应该在出租方。
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