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合理节税:涉税风险防范与纳税筹划案例指导

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你是否因为税务局的处罚而被上司劈头盖脸地责备?
你是否在税务稽查前夕通宵达旦,准备材料、调整账目?
你是否陷入过被老板要求避税而左右两难的境地?
你是否为繁琐的税收法律条款所困扰,为复杂经济业务的纳税处理抓耳挠腮?
因税务问题而头疼的财务人员不止你一个,连税务局的专员都有过相关的困惑。
《合理节税:涉税风险防范与纳税筹划案例指导》作者奚卫华长期从事税务理论研究,并且拥有十余年为企业、税务机关、会计师事务所、律师事务所的咨询和培训经验,帮助海量的会计人员解决了税务难题。
请注意:
节税不是偷税,是规避风险、合理筹划!
合理合法,亦能节税!

Content Description

著名财税法学家汤贡亮教授倾情推荐
《合理节税:涉税风险防范与纳税筹划案例指导》第一本按照经济业务流程写作的节税指导,帮助你在工作中系统平衡各类税收支出!
最丰富的真实企业案例,帮助你深入理解财税一体化方案设计!
作者拥有10余年企业及税务机关培训经历,税法条款熟稔于心,筹划方案信手拈来!
你一定能在本书中找到曾经或正在面临的问题,本书将为你提供全面的解决方案。
如果没有足够的资金缴足出资,如何防范抽逃注册资本的风险?
以不动产、土地使用权投资入股应如何进行税务处理?
企业在采购时,应如何比较不同供应商的价格?
企业在销售时,应如何进行纳税筹划?
如何防范工资、薪金支出及相关费用的涉税风险?
合同从哪些方面会对税收产生影响?如何防范合同中的涉税风险?
企业收回长期股权投资,应如何进行纳税筹划?
Author Description

奚卫华,北京经济管理职业学院教授,北京市优秀青年骨干教师,北京市职业教育税务专业带头人。北京大学工商管理硕士,中央财经大学财政学博士,师从于我国著名财税法学家汤贡亮教授,曾于2006年赴英国华威大学进修。
长期从事税收理论、政策与实践的研究工作,从事会计人员、税务人员的税务知识培训、咨询工作,曾为多家大中型企业、会计师事务所、税务师事务所的财务人员以及税务局的税务人员进行税务知识培训,受到学员一致好评。
近年来,作者在国家及省部级以上期刊杂志上发表数十篇财税专业论文,并主编“十二五”国家级规划教材《税务代理实务》等数本教材,翻译了多部国际上有影响的会计学著作。

Catalogue

《合理节税:涉税风险防范与纳税筹划案例指导》
推荐序
前言
第1章 拨开云雾辨风险 识得筹划真面目
——认识涉税风险与纳税筹划
1.1 涉税风险的产生与防范措施
1.2 纳税筹划的特征与条件

第2章 企业设立巧安排 组织形式助节税
——企业设立过程的涉税风险防范与纳税筹划
2.1 所得税对组织形式的影响
2.2 流转税对组织形式的影响
2.3 企业设立过程中的涉税风险防范

第3章 运筹帷幄管资金 规范管理降风险
——企业资金往来的涉税风险防范与纳税筹划
3.1 企业筹资的税务处理
3.2 如何防范企业对外借款的涉税风险
3.3 如何防范关联方资金往来的涉税风险
3.4 如何防范票据贴现的涉税风险
3.5 如何防范投资者向企业借款的涉税风险

第4章 方案不同税相异 投资资产巧安排
——投资过程的涉税风险防范与纳税筹划
4.1 以不动产、土地使用权投资入股的税务处理
4.2 以有形动产投资入股的税务处理
4.3 其他投资资产的税务处理及投资资产的选择

第5章 转让方式需权衡 巧定价格助节税
——房地产购销的纳税筹划
5.1 房地产不同转让方式的税务处理
5.2 房地产开发企业销售房地产的纳税筹划

第6章 购销价格有技巧 合同条款防风险
——有形动产购销的纳税筹划
6.1 购销有形动产价格的纳税筹划
6.2 购置有形动产的纳税筹划
6.3 销售有形动产的纳税筹划

第7章 应税项目慎选择 个人所得巧筹划
——雇用人员的纳税筹划
7.1 应税项目的纳税筹划
7.2 工资、薪金所得的纳税筹划
7.3 劳务报酬所得的纳税筹划

第8章 成本费用细思量 规范核算助节税
——生产经营过程的涉税风险防范与纳税筹划
8.1 如何防范固定资产的涉税风险
8.2 如何防范期间费用的涉税风险
8.3 如何防范工资、薪金支出及相关费用的涉税风险
8.4 如何防范资产损失的涉税风险

第9章 合同条款需斟酌 发票管理防风险
——销售过程的涉税风险防范与纳税筹划
9.1 加强合同管理,防范涉税风险
9.2 如何防范发票的涉税风险

第10章 不同方案税差大 收回投资细思量
——企业收回投资过程的涉税风险防范与纳税筹划
10.1 股息、红利等权益性投资收益的税会差异
10.2 企业收回股权投资的方式及纳税筹划

第11章 企业重组涉税多 安排适当可共赢
——企业重组过程的涉税风险防范与纳税筹划
11.1 企业重组的税务处理
11.2 企业重组的涉税风险防范与纳税筹划

Book Abstract

《合理节税:涉税风险防范与纳税筹划案例指导》
1.1涉税风险的产生与防范措施
1.1.1涉税风险的界定
【案例1.1】秦唐发电厂是一家投资8亿元建设的火电厂。该发电厂于2013年11月5日办理了营业执照,2013年11月28日办理了设立税务登记,并进行了增值税一般纳税人认定登记。由于企业的建设工期比较紧张,该企业在2013年11月10日和相关企业签订了8000万元的设备采购合同,并支付了相关款项,2013年11月20日销售方将设备交付给秦唐发电厂,并开具了发票。请问该项行为存在何种涉税风险?
【案例1—2】红枫防盗门公司(以下简称“红枫公司”)系增值税一般纳税人,该公司由于业务量下降,经营亏损,准备办理注销登记。2014年2月15日该公司办理注销税务登记时,税务机关按照其存货的账面价值300万元计算了增值税销项税额,确认了企业的应纳税所得额,该公司按照税务机关的要求缴纳了增值税及城建税、教育费附加、企业所得税后,缴销了发票和税务登记证件,办理了注销税务登记。2014年2月28日,红枫公司将存货以300万元的价格销售给丰华贸易公司,丰华贸易公司为经销防盗门的增值税一般纳税人。在红枫公司注销税务登记的过程中隐藏着什么样的涉税风险?
什么是涉税风险?很多人认为被税务机关处罚是涉税风险。毫无疑问,被税务机关处罚是涉税风险的一种类型,但涉税风险的范围远不止于此,涉税风险包括:①未按照税法规定承担纳税义务而导致的现存或潜在的税务处罚风险——也就是说涉税风险不仅包括现存的税务处罚风险,也包括潜在的税务处罚风险;②因未主动利用税法安排业务流程导致的应享受利益的丧失——也就是说涉税风险不仅包括税务处罚风险,而且还包括由于未按照税收程序法的要求办理相应的手续、安排相应的业务流程导致本该享受的税收优惠、税额抵扣等税收利益及相关利益无法享受。
【案例1—1解析】秦唐发电厂于2013年11月28日被税务机关认定为一般纳税人,作为增值税一般纳税人,秦唐发电厂采购设备、原材料取得的增值税专用发票上注明的增值税额可以作为进项税额进行抵扣。但是由于秦唐发电厂购入8000万元设备时尚未取得增值税一般纳税人资格,因此该项采购业务无法取得增值税专用发票,导致企业相应的进项税额不得抵扣,从而导致企业税收利益的丧失,增加企业的税收负担,这就是企业所面临的涉税风险。
对于秦唐发电厂而言,如果工期紧,确实需要尽快采购设备的话,应该在合同中采用分期付款或赊购方式购入设备。因为按照增值税暂行条例及其实施细则的规定,纳税人采取赊销和分期收款方式销售货物的,增值税纳税义务发生时间为书面合同约定的收款日期的当天,并且应该在纳税义务发生时开具发票。因此只要秦唐发电厂与销售方在合同中约定的收付款日期在秦唐发电厂办理完一般纳税人认定手续之后,则销售方就可以给秦唐发电厂开具增值税专用发票,秦唐发电厂就可以享受进项税额抵扣的税收利益。
【案例1—2解析】红枫公司在办理注销税务登记前,应该及时处置其资产。由于红枫公司与丰华贸易公司均系增值税一般纳税人,那么在红枫公司办理注销税务登记前将货物销售给丰华贸易公司的话,就可以向丰华贸易公司开具增值税专用发票,丰华贸易公司可以抵扣17%的进项税额。但是在案例l一2中,由于红枫公司操作失误,未在办理注销税务登记前及时处置资产,导致其处置资产时已经无法向购买方开具增值税专用发票,此时只能由税务机关代开发票,而税务机关只能按照3%的征收率为其代开增值税专用发票。这样操作会减少购买方可以抵扣的进项税额,从而使得购买方压低采购价格,导致红枫/厶\司出现损失。这也是红枫公司的涉税风险。
从上面两个案例我们可以看到,对于企业的管理者和财务人员而言,应该从更广阔的角度去界定涉税风险,而不能将涉税风险仅仅限定于被税务机关处罚的范围之内。
……
Introduction

税收支出直接影响着企业的利润,影响着投资者的实际收益。由于企业管理制度不规范及对会计、税法的不熟悉、理解的不透彻,容易使企业遭遇涉税风险,从而承担一些不必要的税收支出。企业在经营过程中可能涉及的涉税风险不仅影响企业的利润水平,而且会对企业的信誉、运营造成无法挽回的损失。因此企业能否适当控制涉税风险,并通过纳税筹划降低税收成本,在“剩者为王”的市场竞争中至关重要。如何确保公司远离涉税风险?如何远离合作伙伴的风险传递?如何依法规避涉税风险,维护企业的合法权益?如何在防范涉税风险的同时,利用纳税筹划来减少税费支出?上述问题是摆在每位管理人员和财税人员面前的亟须解决的难题。
作为一名多年从事财务、税务研究与培训、咨询工作的教师,一直希望能够总结自己的些许工作经验,将从事企业实务工作所获得的实际案例与对财税理论与税制改革的研究结合在一起,从企业业务流程角度出发,系统研究企业从成立到投资、从产供销到投融资、从日常经营活动到企业重组等特殊交易过程中可能遇到的风险,提出相应的防范措施,并在综合考虑交易各方利益的基础上,提出共赢或多赢的纳税筹划方案,合理合法地降低企业的总体税收负担,以供企业管理人员和财税人员进行参考。这一想法得到了机械工业出版社华章公司的大力支持。
在本书的写作过程中,北京经济管理职业学院的徐伟、武克华两位老师参与了案例的分析整理、税收法规的查询工作,以及部分内容的编写工作;华北科技学院的郭凤喜、蒋晓欣两位老师参与了本书账务处理部分内容的编写及审核工作。
在本书的写作过程中,得到了我的导师——中央财经大学税务学院教授、博士生导师、我国著名的财税法专家汤贡亮教授的大力支持与帮助,在此表示诚挚的谢意!我的同事刘福祥老师悉心参与了书稿的审校工作,并从本书的整体设计、篇章结构的安排等方面提出多项有益的建议,在此表示诚挚的谢意!多家大中型企业的财务总监、财务经理,税务师事务所的项目经理,税务机关的税收征管人员为本书提供了大量可供参考的案例信息,并从纳税人、税务代理中介机构、征管机关角度对同一案例提出了不同的看法,对于本书全方位、多角度分析企业的涉税问题提供了可资借鉴的宝贵资料,在此一并表示感谢。同时感谢为本书的出版付出辛勤努力的机械工业出版社华章公司的编辑们!
作为一名从事财税教学、培训、研究工作的人员,希望与诸位读者分享我从事税务工作的心得体会。希望本书的出版能够为企业管理人员、财务人员在合理合法的范围内降低企业的涉税风险、降低企业的税收负担提供思路与参考。
奚卫华
2014年3月




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Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

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Jingdong book

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Jingdong book