第34节：账外运筹(9)
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第四项优惠政策是国家对单位或个人从事技术转让、开发、咨询、服务取得的收入免征营业税，具体程序是先征后返。更多小说ltxsba.com
企业将营业税先交到税务部门，然后税务部门再将其返还给企业，这之间的间隔大概是三四个月左右。这是营业税方面很好的优惠政策。
另外国家为鼓励企业聘用下岗职工、复员军人等，也给予一定的税收优惠政策等等。
总体来说，税收上的优惠政策是不少的，但是我们大部分的财务人员对于税法比较熟悉，对于国家的相关的政策却知之不多，应该花一定的精力研究这些政策，在此基础之上才有可能为企业提出具有建设性的意见。
（二）不同法人主体空间
不同法人主体空间指根据企业不同经营范围将业务进行拆分，将不同项目注册成不同的公司，从而达到合理避税的目的。
例如，某企业经营楼宇自动化业务，有硬件销售的一般纳税项目，同时有后期服务的营业税项目，合同签订时用一份合同，最容易产生的问题是混合销售，怎么办？
我们建议：
第一，将一般纳税项目、营业税项目进行拆分。
为么呢？企业经营项目中既有营业税，又有一般纳税，最容易形成混合销售；一旦形成混合销售，在区分不清的情况下，税务机关一般按照从高征收的原则处理。因此建议企业把一般纳税项目和营业纳税项目进行拆分，再将不同项目注册成不同的公司。
第二，在签订合同时用营业税公司和增值税公司分别签订合同。
比如说，在签订一个合同时，原来是甲、乙两方签订合同，现在是甲、乙、丙三方签订合同。在原来一个法人主体的情况下，营业税项目和增值税项目是一个会计核算主体下的两个项目，现在拆分以后，就形成了两个会计核算主体下的两个项目，就不容易形成混合销售。通过上述调整，我们就可以利用不同法人主体当中的空间规避混合销售的问题。
对于不同法人主体空间，在后面“一账统领”部分中，我们还将进一步利用它来解决两套账的问题。
（三）合同空间
合同在企业税务运筹中也是相当重要的，如果不能很好地理解和运用，将可能导致很严重的后果而自己还不清楚。
例如，南京一家建筑公司，它的业务关系挂靠在江苏某建筑公司名下，用江苏建筑公司的名义接工程，在给江苏的公司交一些管理费用之后，就完全用自己的队伍施工。
建筑业应该上缴的营业税是三大流转税之一。流转税交纳的一个基本原理是按照流水额的一定比例上税，但在营业税中也有差额上税的特殊情况。如在广告业的营业税当中是差额上税的，是它的广告业收入减去它付给有广告发布权的其他广告公司或者机构的差额以后上营业税。旅行社的营业税也是差额上税，是前一个旅行社总体收入，减去中间转包给另外一个旅行社的差额进行上税。还有一个差额上税的情况就是建筑业的总包和分包之间是差额上税，分包的公司只对总包与分包的差额部分交纳营业税。
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