濟南代理記賬公司：承認運營收入的基本竅門?

　　Jinan bookkeeping agency company: admit operating income basic tips?

　　運營稅節稅的關鍵在于收入。通常來說，運營稅各行業的稅率較單純，節稅境地不大，而運營稅各行業的收入卻極富彈性，因此節稅境地較大。濟南代理記賬公司

　　Operating tax section is the key to income tax. Generally, operating tax tax rate is relatively simple, from all walks of life to tax position, while operating tax revenue from all walks of life to elastic, so the tax situation. Jinan bookkeeping agency company

　　繳稅人的收入即為繳稅人供應應稅勞務、轉讓無形資產或許出售不動產向對方收取的悉數價款和價外費用。因此運營稅的節稅關鍵在于合法準確核算收入，并使之減小。下面是判定收入時盡也許節稅關鍵：

　　Tax income is the tax man supply taxable services, transfer of intangible assets may be sold real estate to the other party to charge all price and other charges. So is the key section of the operating tax tax legally accurate accounting income, and make it smaller. The following is key to determining income do maybe tax-efficient:

　　第一，把握收入判定的通常原則并節稅根據《法則》規矩，收入為繳稅人供應應稅勞務、轉讓無形資產、出售不動產向對方收取的悉數價款和價外費用，價外費用是指向對方收取的手續費、基金、集資費、代收金錢、代墊金錢和各種方法的價外收費。根據這一原則的特征節稅戰略有二個：一是，不收費或低收費戰略，然后求得別的途徑賠償;二是收費收入“灰色化”。

　　First, the principle of income determination is usually and tax according to the law rules, supply income for tax taxable services, transfer of intangible assets, to sell real estate to the other party to charge all price and other charges, outside valence charge of fee is pointing to the other side, fund, JiZiFei, collecting money, acting mat outside money and various methods of price. According to the features of this principle tax-efficient strategy has two: one is not charging or low-cost strategy, and then finding other ways to compensate; The second is "gray" fee income.

　　第二，特別情況下，各行業運營額必定時節稅戰略。

　　Second, special circumstances, the industry operating time surely tax strategy.

　　當然《條例》對運營額的確定作出了繩尺上的規矩，但《條例》和《細則》對一些特別納稅做法的運營額在繩尺的基礎上作出特別規矩。在這些特別規矩中存在著節稅的機遇。濟南代理記賬公司

　　To determine the operating of the regulations, of course, the rules on the rope feet, but the regulations and the detailed rules for some special tax practice operating on the basis of the rope feet make a special rules. In these special rules exist in tax savings opportunities. Jinan bookkeeping agency company

　　(一)運送業的節稅戰略

　　(a) shipping industry tax strategy

　　運送公司自中華人民共和國境內運載旅客或貨品，在境外改由其它公司承運旅客或許貨品的，以全程運費減去交給該承運公司的運費后的余額為運營額。因此，從公司節稅角度思索，應當懇求外方承運時拓展運費然后沖減總運費，尋求外方用其它方法酬謝高費用沖減帶來的丟失。

　　Since the territory of the People's Republic of China shipping company carrying passengers or goods, other companies overseas transport passengers may goods, whole journey less the transport charges to the carrier the amount of the balance of the freight company is run. Tax-efficient Angle to think from the company, therefore, should be appealed to the foreign transport development and then write down the total freight, when seeking foreign use other ways to reward high cost lost write-downs.

　　(二)旅行業節稅戰略

　　(2) of the travel industry tax strategy

　　旅行事務以悉數收費減去為旅行者交給別的單位的食宿費用和交通費用，門票費和其它代付費用后的余額為運營額。安排旅行團到我國境外旅行，在境外改由別的旅行公司接團的，或許安排旅行團在我國境內旅行的，改由別的旅行公司接團的，以全程旅行費減去交給該接團公司的旅行費后的余額為歇業額。這么，各旅行團之間，通過合作就有了節稅可能，特別是收費項目上和門票費用上，旅行團及導游通過各種方法回扣節稅。

　　Travel transaction fee minus for travelers to appear on the accommodation cost and transportation cost to other units, the balance of the admission and other disbursement operation. Arrange Tours to travel outside our country, in other travel companies overseas, may arrange Tours travel within the territory of our country, instead of other travel companies, whole journey less the travel fee to the balance of the group company's travel fee to go out of business. So, between various groups, through cooperation with tax-efficient possible, especially the charging items and ticket costs, Tours and tour guide rebate tax savings through various methods.

　　(三)建筑、設備業的材料費和設備價款節稅戰略

　　(3) architecture, the cost of raw materials and equipment industry equipment tax-efficient price strategy

　　建筑、補葺、裝飾工程作業做法的收入，不論繳稅人與對方怎樣結算，其工程用材料費用均應包含在收入中。設備工程作業中的設備價款，假設該設備價款作為設備工程產量的，收入中則應包含該設備價款。因此，公司從節稅角度看，公司常常通過下降材料費用和設備價款的方法下降收入，抵達節稅的意圖。

　　Construction, repair Qi, decoration engineering practice operation income, whether tax people how to settle accounts with each other, its engineering materials expenses shall be included in the income. Equipment operation of the equipment project price, assuming that the equipment price as equipment engineering production, income should be included in the equipment price. Therefore, companies from tax perspective, often by descent method of the price of the material cost and equipment income, reach the intention of the tax.

　　(四)轉貸事務節稅戰略

　　(4) credit transaction tax strategy

　　轉貸事務是指將借入的資金貸與他人運用的事務(將吸收的單位或許自己的存款或自有資金貸與他人運用的事務不屬于轉貸事務)。轉貸事務以告貸利息減去告貸利息后的余額為收入。轉貸事務節稅戰略在于人為地增大告貸利息，減小告貸利息，然后減小收入，抵達節稅意圖。

　　Lending transactions refers to the use of loans to others to borrow the transaction (will absorb the deposit or the unit may be their own using the transaction does not belong to rolling of loans to others). Credit transaction interest on countries less the balance of the countries of interest income. Credit transaction tax savings strategy is to artificially increase the countries interest, reduce countries interest, and then reduce the income, arrived in tax-efficient intentions.

　　(五)單位和個人表演事務節稅戰略

　　(5) units and individuals performing the transaction tax strategy

　　以悉數票價收入或許包場收入減去交給供應表演場合的單位，表演公司或許經紀人的費用后的余額為歇業額。納稅人通過人為設計下降票價收入或許包場收入，拓展表演公司或許經紀人開銷(一起又用其它方法返回)，然后緊縮歇業額，抵達節稅意圖。

　　To all fares may make a block booking revenue minus to supply performance units, performing companies or brokers of the balance of the fees go out of business. Taxpayers by designed down fares may make a block booking revenue, expand acting company may agent costs (together with other method returns), and then squeeze closed well, arrived in tax-efficient intentions.

　　(六)文娛業節稅戰略

　　(6) of the entertainment industry tax strategy

　　文娛業的歇業額為運營文娛業向顧客收的各項費用，包含門票、臺位費、點歌費、煙、酒、飲料收費以及運營文娛業的各種收費。這些項意圖收費一般很容易“灰色化”，然后抵達節稅的意圖，此外通過征管彈性使用與稅務局杰出的聯系在稅率上尋找較低稅率節稅。

　　Cultural industry is the closed operation of leisure industry to the customer to receive fees, tickets, the same, so, cigarette, wine, beverage and operating fees of the entertainment industry. These items intended charge generally easy to "gray", and then reach the intention of the tax, moreover through the collection and management flexibility using contact tax outstanding looking for lower tax rates on tax tax savings.

　　無論如何，運營額的確定都觸及到收入和扣減費用，納稅人可以從最根本的手腕著手削減收入的確認、添加費用的確認。

　　Anyway, hit to the determination of operating revenue and deduct fees, taxpayers can begin from the most fundamental wrist cut income confirmation, confirm the cost of adding.

　　一般來說，當稅務機關認為納稅人的應稅做法發生價格顯著偏低而無合理理由的，在這種情況下，由稅務機關必定歇業額。所以使用稅務機關對歇業額必定機遇節稅納稅人通過與稅務局建立杰出的聯系，使用征管手中的彈性權利為自己節稅效力也是納稅人可以思索的節稅手腕。另外，納稅人自己　新建建筑物出賣的自建做法歇業額和無償贈與他人不動產做法的歇業額也由稅務機關必定。

　　In general, when the tax authorities regard the taxpayer's taxable a significantly lower price without reasonable reasons, in this case, by the tax authority must go out of business. So use tax authorities to close the forehead must opportunity tax-efficient taxpayers through contacts with the tax official build outstanding, use the collection in the hands of elastic rights for their tax savings is taxpayer tax-efficient wrist that can think of. In addition, the taxpayer self-built practices of their own power to sell new buildings and donative other real estate practice closed the forehead is free of charge by the tax authority must have.

　　稅務機關判定收入的程序和方法是：

　　Procedures and methods of the tax authorities to determine income is:

　　(1)按繳稅人當日供應的同類應稅勞務或許出售不動產的均勻報價判定。

　　(1) according to tax people on the supply of the same taxable services may even offer of sale of real estate.

　　(2)按繳稅人近期期間供應的同類應稅勞務或許出售不動產均勻報價判定。

　　(2) according to tax people during recent supply similar taxable services may sell uniform real estate price decision.

　　(3)按下列公式判定收入：

　　(3) determine the income according to the following formula:

　　公式：

　　Formula:

　　計稅報價=運營本錢或工程本錢×(1+本錢獲利率)/(1+運營稅稅率)

　　Tax price = operating capital or capital project x (1 + capital profitability)/(1 + operation tax rate)

　　公式中的獲利率由國家統一擬定，而非繳稅人實習的本錢獲利率。

　　Profitability of formula worked out by the national unification and not pay tax practice capital profitability.

　　濟南代理記賬公司:http://www.chnew.cn/