many construction enterprises often adopt the business model of "self-purchasing cement + commissioned processing industry mixing". The so-called "self-purchased cement + commissioned processing mixed" business model refers to the construction enterprise signing a purchase contract with the cement plant, purchasing cement, obtaining 13% of the cement purchase ticket (according to the existing value-added tax tax rate in China) from the cement plant, and then signing a contract with the commercial concrete company for commissioned processing of commercial concrete. It is a business model to obtain 3% special tickets for commissioned processing business from commercial concrete companies. In this business model, there are tax risks for both construction enterprises and commercial concrete companies. The specific analysis is as follows:
(1) Tax trap
The tax trap of the business model of "self-purchased cement + entrusted concrete processing" of construction enterprises reflects two points: First, the construction enterprises can not deduct the output tax of value-added tax from the 3% special invoice for value-added tax issued by the commercial concrete company, and can not be deducted before the enterprise income tax; Second, commercial concrete companies constitute tax evasion and face the risk of tax inspection and punishment.
1. The general taxpayer's commodity concrete company issues 3% special invoices for value-added tax to construction enterprises in the "commissioned processing" business, which constitutes tax evasion.
(1) The general taxpayer's commercial concrete company sells self-produced commercial concrete and chooses simple tax calculation to issue 3% value-added tax ordinary or special invoices in accordance with the legal requirements
of (Cai Shui [2009] No.9, (Guo Shui Han [2009] No.90), (Fiscal and Tax [2014] 57) The general taxpayer's commodity concrete company may choose to pay the value-added tax according to the simple method of 3% levy rate. The following conditions must be met for the issuance of ordinary or special invoices for 3% of value-added tax:
first, the sales of self-produced commercial concrete are limited to cement concrete produced with cement as raw material;
second, no change shall be made within 36 months after the value-added tax is calculated and paid in a simple way.
& nbsp; & nbsp; & nbsp; (2) The value-added tax tax rate applicable to the "entrusted processing business" of the general taxpayer: 13%.
Construction enterprises provide cement as the main material, concrete enterprises provide some auxiliary materials (sand and stone), and concrete enterprises process and produce commercial concrete and collect concrete processing fees, which is a typical "commissioned processing business" behavior, according to the existing value-added tax tax rate. Commodity concrete companies must issue special invoices for value-added tax of 13% tax rate processing fees to construction enterprises, which can be deducted by construction enterprises.
2. Invoices obtained that do not meet the requirements can not be deducted before the enterprise income tax, and the output tax of value-added tax can not be deducted. Invoices that do not conform to regulations such as non-standard
filling (hereinafter referred to as "non-compliant invoices") and other external vouchers that do not conform to relevant provisions of national laws and regulations (hereinafter referred to as "non-compliant other external vouchers") shall not be used as pre-tax deduction vouchers. Therefore, the invoices obtained by enterprises that have not been issued in accordance with the provisions of national laws and regulations can not be deducted from the enterprise income tax. Invoices that
do not conform to the provisions shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to accept them. Alleged "the bill that does not accord with a regulation" it is to point to do not accord with the following bill that make out an invoice asks: (one) the project is all ready, with trade actually accord with; (2) handwriting is clear, must not press a line, wrong case; (3) bill couplet and buckle buckle affix bill special chapter; (4) the happening time according to obligation of value-added tax pay taxes is made out. Invoices and other vouchers that
do not conform to the regulations, including false invoices and illegal invoices, shall not be used for pre-tax deduction, export tax refund and tax deduction. According to the current value-added tax tax rate policy
in China, the value-added tax tax rate of 13% is applicable to the "entrusted processing" business of value-added tax general taxpayer enterprises. The 3% special invoice for value-added tax issued by commodity concrete companies to construction enterprises is an invoice that does not conform to the actual business of "commissioned processing", an invoice that does not correctly issue 13% of the "commissioned processing" business in accordance with the provisions of the State Tax Law, an invoice that does not conform to the provisions, and can not be issued before the enterprise income tax of construction enterprises. Nor can it deduct the output tax of value-added tax.
(II) Coping strategies
& nbsp; & nbsp; 1. The construction enterprise and the commercial concrete company have reached an agreement through consultation: the construction enterprise transfers part of the profit to the commercial concrete company, or increases a certain processing fee (the profit or increased processing fee is equivalent to 10 points of value-added tax paid by the commercial concrete company for issuing 13% of the value-added tax invoice of the processing fee), and signs a commissioned processing contract with the commercial concrete company. The contract stipulates that a special invoice for value-added tax of 13% of the processing cost shall be issued.
Under the mode of "self-purchased cement + consigned processing", the cement purchased by the construction enterprise from the cement plant can be deducted by obtaining the special invoice for value-added tax issued by the cement supplier with a tax rate of 13%, which is 10 points more than value-added tax deducted by purchasing the commercial concrete produced by the commercial concrete company. As long as the construction enterprise takes out part of the tax from the value-added tax of purchasing cement to fill in the value-added tax amount of 10 points paid by the commercial mixing company to issue the "processing fee", it can achieve the win-win goal.
& nbsp; & nbsp; For example, take the total expenditure of 30.9 million yuan incurred by the construction company as an example for analysis. A company is a commercial concrete production and sales enterprise, which pays value-added tax by simple taxation method and sells 30 million yuan of commercial concrete (excluding tax) to a construction company every year. If the main material cement is purchased by Construction Company A and the commercial concrete is processed by Company A, then Company A shall collect the processing fee of 8 million yuan (excluding tax) and the value-added tax of 0.8 million yuan (800 × 10%) for 10 additional points due to the 13% value-added tax invoice issued by the construction company for the processing fee. A company should charge a processing fee of 9.04 million yuan (including 13% value-added tax) to the construction company. I would like to ask that the direct purchase of commodity concrete is 30.9 million yuan (including value-added tax, the value-added tax tax rate is 3%) and the "self-purchase cement + commissioned processing" model is 30.9 million yuan (including the purchase of cement by value-added tax is 21.86 million yuan, the value-added tax tax rate is 13%, the special ticket is 2.52 million yuan, the commissioned processing cost of value-added tax is 9.04 million yuan, and the value-added tax rate is 1.04 million yuan. Which mode of production and operation is more beneficial to the tax burden of a construction enterprise? Under the
simple tax calculation method, if Company A produces commercial concrete by itself and sells it to Construction Company A, the deductible input tax of Construction Company A is: 3000 × 3% = 900,000 yuan; If Company a produces commercial concrete by means of entrustment and collects processing fees, the deductible input tax of Construction Company a is: 904 ÷ (1 + 13%) × 13% + 252-10 value-added tax tax points paid to Commercial Concrete Company 800 × 10% = 2.76 million yuan. It
can be seen that under the simple tax calculation method adopted by Concrete Company A, Construction Company A can deduct an additional input tax of 1.86 million yuan (2.76 million yuan-900,000 yuan) by adopting the method of "self-purchased cement + commissioned processing".
& nbsp; 2. Countermeasures for Commercial Mixing Company to Issue 3% Special Invoice for value-added tax to Construction Enterprise.
If the existing construction enterprise has already asked for the 3% special invoice for value-added tax (either the 3% invoice for entrusted processing or the 3% invoice for sales of commercial concrete) issued by the commercial-concrete company (the general taxpayer of the value-added tax), the following strategy should be adopted: the construction enterprise should return the invoice to the commercial-concrete company for red ink, and issue a new 13% special invoice for value-added tax.
According to the provisions of Article 13 and Article 14 of the State Administration of Taxation Announcement No.28 of 2018, if an enterprise obtains an irregular invoice and the expenditure is true and has actually occurred, it shall require the other party to issue a supplementary or replacement invoice before the end of the final settlement period of the current year. If the invoice made up or replaced conforms to the regulations, it can be used as a pre-tax deduction voucher. In the process of reissuing or replacing invoices, if an enterprise is unable to reissue or replace invoices due to special reasons such as the other party's cancellation, revocation, revocation of business license according to law, and being recognized as an abnormal account by the tax authorities, the following information can be used to prove the authenticity of the expenditure, and the expenditure is allowed to be deducted before tax:
(1) the supporting materials for the reasons for the failure to reissue or replace invoices and other external vouchers (including the supporting materials for the cancellation of industrial and commercial registration, the cancellation of institutions, the listing of abnormal business operators, and the announcement of bankruptcy);
& nbsp; (2) the contracts or agreements for relevant business activities;
(3) Payment voucher for non-cash payment;
(4) Evidence of goods transportation;
(5) Internal vouchers for goods warehousing and delivery;
(6) Enterprise accounting records and other materials.
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