Contract Management Will Become A Tax Saving Paradise For Enterprises In The Era Of Post Camp Reform.

First, case:

The same is the end of the year meeting, opening different meetings, signing different contract, will directly affect whether the enterprise can offset the value added tax.

(1) the company will have its annual meeting.

Nature shall not be deducted from value added tax;

(2) however, if a summary of the work is held, the business expenses related to the operation can be deducted from the value added tax.

Two, main points

1, when signing a contract, we should consider whether the service provider is a general taxpayer or a small taxpayer. Under the same conditions, priority should be given to the general taxpayer enterprises to obtain special invoices for deduction, so as to reduce the current value added tax.

2, when we sign a contract, we should see if the supplier's settlement notes are VAT invoices or ordinary invoices. How much is the value-added tax rate, whether it can be deducted or not, and then analyze and evaluate the reasonableness of the quoted price, thereby contributing to the reasonableness of the quoted price.

We should reduce tax burden, achieve reasonable tax control and reduce efficiency.

3, the normative requirements of both sides of the contract should be higher than the original business tax system.

4, after the camp is changed to increase, it is necessary to indicate whether the value added tax is included in the contract price, and it is best to specify the value added tax in the contract, which refers to the "sales tax" rather than the "tax payable", so as to avoid disputes arising from different understandings.

5, as far as possible, the payment terms should be clearly defined as the statement of "payment date based on the invoices issued in accordance with the statement of value added", so as to avoid issuing VAT invoices before the actual collection of funds, resulting in the occurrence of tax liability in advance and affecting the cash flow of enterprises.

6. For different businesses run together, the amount of different tax rates must be clearly defined in the contract, and detailed accounting of the items should be carried out so as to avoid tax risks.

7, the VAT invoice should be included as a contractual obligation.

For example,

(1) before Party A pays the contract price to Party B, Party B shall provide Party A with legal and effective invoice. Otherwise, Party A has the right to refuse payment and postpone the payment time. Party B shall bear the liability for compensation to Party A, because Party B's invoices are not standardized and illegal, causing tax problems, including, but not limited to, taxes, late fees, fines and related losses.

(2) before Party A pays the contract price to Party B, Party B shall issue a special VAT invoice for Party A to Party A 17%.

Otherwise, Party A has the right to refuse payment and postpone the payment time.

Party B shall reissue invoices to Party A and bear party a liability for compensation, including, but not limited to, taxes, late fees, fines and related losses, as Party B's invoices are not standardized, illegal or suspected of invoicing invoices causing tax problems.

8. In the terms of the contract, special provisions should be added to eliminate the false clauses. It is agreed that the invoices issued by the issuing party are not standard, illegal or suspected to be false. The party shall not only be liable for compensation, but must also make it clear that the legal invoice must not be exempted from it.

9, if the contract subject matter changes, it may involve the risk of mixed sale and concurrently. Party A needs to pay attention to whether the change is beneficial to Party A.

If necessary, Party A needs to distinguish the price of different items in the contract.

10. In the contract, we should make a reasonable choice of the place of performance, the time limit and the mode of operation. Many businesses may be cross border services. According to the preferential tax policy, the overseas construction services and sports industry services are temporarily exempt from value-added tax.

Three. Conclusion:

Contracts - tickets to heaven and hell.

Contract management is the top priority of business pformation.

Contract - the main task of tax planning.

After the change of the camp, the legal provisions for signing the contract are more perfect.

Signing a contract is a villain and a gentleman.

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