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consignment business action as if to charge a fee and buy-out in two ways,GHD, but in actual business activities, however some of the trustees and the Principal entered into a contract to charge a fee consignment usage, but in substantial consignment Shiyou unilateral increase sales, which resulted in companies not in accordance with the The reference to a number of practical cases to speak almost the action of the fare increase consignment accounting and tax dispose.



】 【business analysis business issues for the B company, a company commissioned by B 20 television sales, consignment contract, each television set sales price of 4 680 (not tax price of 4 000 million), a per sale, a company paid 200 per consignment B fee. B Company will each television without the sale price increased to 4,880 yuan (tax contained), will each increase the retail price of the TV 200. To 12 at the end,GHD Blue Straighteners, B 20 television sales company issued a dictate to a 2 000 yuan fee billing invoices, meantime sales of the purchase price after discounting the commissions remitted to a company 44 800. B company accounts and tax how to deal with?

under By: Trustee consignment of goods 80 000

Credit: consignment of goods shall 80 000.

12 10 end of sales of television sets:

by: bank deposit 97 600

Credit: Main business revenue 283 418.80

tax payable - VAT ( tax) 14 181.20. carry-over operating prices

:

by: Cost of 80 000

credit: Accountability consignment of goods ; 80 000.

receive a company selling television sets issued VAT invoices:

by: consignment of goods shall ; 80 000

tax payable - VAT (sales tax into the ) 13 600

Credit: Accounts Payable - Company A 93600.

carried fee deserving from Company A:

by: Accounts payable - Company A ; 4 000

credit: Other operating income - income of 4000 purchasing consignment.

consignment shall pay the remainder when a company:

by: Accounts payable - Company A ; 89 600

loans: bank deposits ; 89600.

fee income business tax provision (other surcharges and fees slightly):

by: Sales tax and added 200

Credit: Tax payable - business tax payable ; 200.

Thus, B company achieved sales of sales of goods on the TV revenue not only to full provision for output tax under tax rules (including the increase in part), and its affiliates to accomplish the 4 000 million charge income tax items must be in the service industry to pay the deputy a 5% sales tax. VAT in the return, due to be issued to the B Company A VAT invoice for the amount the company is based on both the aboriginal contract price (excluding fares) issued, so, B became part of the company's own sales of TV fare 3 418.80 yuan added value of [(20 × 200) ÷ 1.17], the B part of the company need to increase VAT 581.20 yuan (3 418.80 × 17%).

【Policy】

part of the fare increase only to pay value added tax, not subject to sales tax, is based on the emulating 3 points to consider:

First, consignment sales tax statute Goods must be regarded as sales Jijiao VAT, which increases sales of some full provision should be merged into value-added tax, no mistrust, but if some further pay increase of 5% sales tax to the same time on the same taxable two types of turnover tax levied, which violated the

Second, the qualitative behavior of the consignment should also increase from the two sides agreed in the consignment contract responsibilities and obligations of the analysis.

charge a fee if the parties entered into a consignment contract commissioned by the path, both parties shall be bound by the contract, should achieve contractual obligations and contractual obligations. B is the liability of the company strictly in accordance with the external sales price of the contract, plus will not increase the number increases, both belong to B Company unilateral (default) behavior has nothing to do with a company; a company's responsibility and duty to sell goods in the consignment After settlement of the contract price in accordance with the timely payment of affiliate fees. Therefore, company B acts unilaterally increase sales to entirely fulfil that this is something other than the consignment contract, the contract does not belong to the content. In core analysis, increase sales can only be understood as a B company sales of goods deed unilaterally, only the value additional tax should be handled. Meanwhile, the trustees consignment of goods for the realization of the benefits has been embodied into the web price of goods that the burden of the VAT value added tax, so no need to pay sales tax.

Third, the Description of the two provisions: First, the declared sales impose turnover of the relevant impose to the Company A) to receive, but the mushroom was entrusted with the side (B Company) to consumers (the other intention) received; second consignment does no belong to the implementation details of the fare account of A content. Therefore, the consignment should not be in agreement with the provisions of the fare addition for the sales agent fare proceeds Jijiao sales tax.

【Comments】

planning mode of operation of the fashionable tax planning, the need for analysis of the correlation between the relevant parties. In the

from February 2006 along, the city's large commercial enterprises and the companies signed a products in the mall to sell, sell, gather money from the mall, then the proportion of consultations by both parties to return.

Shudu Garment Co., Ltd. Chengdu, the region in 2006 with 12 colossal shopping malls signed a alike joint venture accord, according to final sales price of the goods aggregate 64.8 million yuan, 1.8 million enterprises to acquire the rebate 5 million (VAT invoices are published here.) The company's sales for the confirmation, the local able tax authorities and the enterprise is a contradiction:

180 million business is included in income by 5 the file calculated according to the VAT, and tax authorities are namely should be by 6480 million as the company's income, accordingly, enterprises should be the feud between the 13 million yuan on its 2.21 million in back tax.

can not reach a unified view of the position, companies had to reception the apply of the local competent tax authorities to pay the corresponding taxes. However, when they will be after taxes warehouse to a higher level tax authorities filed one executive reconsideration.

then, these two views of who's right? The higher tax authorities what will make this decision?

reply this question requires detailed analysis of the relevant issues. Rebate as the cooperative mutual attempt issues, as the antecedent analysis, the current establishments, retail stores, manufacturers ambition merely accesible while the verification of goods and registration number of the sales cost statistics, sales and receivables and other business activities by the manufacturers responsible for their own production corporation after the sale of goods, retail stores by a certain proportion, calculate the counter or other premises to receive the rent.

Second, the two sides of the business operation processes and the same, but in the rent charged on the retail stores the implementation of that the rental counter or other retail establishments, the first to receive a certain amount of rental, sales in the end and then calculated according to the manufacturer a certain amount of rent; or a fixed bottom to find if the end of the period multiplied by an agreed percentage of sales (point deduction) the outcome of the first identified fewer than the base, the base of vendors according to the first retail store to determine pay rent, if calculated based on the result of higher than the base point deduction, manufacturers point deduction calculation results according to pay rent.

third is supplied along the contractor to the retail counter or other location of business, retail vendors in the creation of merchandise accesible without verification and registration number of manufacturers involved in the sale of goods sent, but the sale of the mall unified treatment, commodity sales income are collected by a unified shopping centers,GHD MK4 Pure Straighteners, manufacturers of goods sold later the end (or the two sides admitted apt a accommodation time), according to a decisive percent of retail stores to reckon the counter or additional premises to receive the lease.

For the first two methods, is actually a manner of operating leases, and the third from the business process outlook,GHD Green Butterfly 2011, can be identified as the delegate (outright) on behalf of the sales practices. For entire Clothing Co., Ltd. Sichuan, its tax root in the contract amount should be based on the receipt shall be issued or the amount of it?

business from the economic analysis of the specific circumstances, apparently, Shu Clothing Co., Ltd. and shopping malls are a cooperation agreement on behalf of both parties entrusted the formation of aboveboard sale of the specific provisions, and final sales, should be Clothing Co., Ltd. Sichuan are invoiced to the mall to resolve the measure.

Thus, the local competent tax authorities on the understanding of this issue there is a deviation.

【planning A.

the consignment model, advertisement enterprises tin not pay money, business profits beneath the conditions, according to the current income tax policy makers there Consigned larger operating space, which companies tin Consigned means indefinitely lengthen the time the sale of productions, which goes behind to the taxpayer. However, in practical appearances of problems are emerging. Analyze the occasions, although in this chapter of tax policy is relatively uncomplicated, but if the business processes narrated to unfit action, it will slip into the tax cage. For example, the fare increase for the increase in chapter consignment model VAT should be calculated, or pay sales tax, or either to pay VAT, but also pay sales tax? Tax authorities by the grassroots level seems, can not be generalized, and depends on the characteristic business processes, short, depends on their participation and cooperation of the two sides is how to sign consignment contract.

However, in practical operation, in charge of the sales staff do not understand the signing of the contract associated to tax policy, tax policy and monetary officers to understand does not necessarily clutch the sales activities of the relevant wisdom, for a specific business for the cooperation of the staff in these two places may not be quite agreeable, this operating machinery to determine the taxpayer's business operations certain tax-related risks.

【link】

Policy State Administration of Taxation VAT put ahead in a number of questions necessitated to be explicit. The business of research and dispute ashore citizen value-added tax, are clarified It’s about time:

one, lease or compact of the companies, elements and individuals,GHD IV Pink Straighteners, neutral production, the right to manipulate financially independent accounting, and regularly contract to lease or rent or contract fees are paid, the taxpayer should be required to disburse VAT tax.

II on June 1, 1994 and is responsible for transport of goods after the sale of the goods sold in the transport units and individuals who encounter the standard of value-added tax general taxpayer, can be identified as general taxpayers.

a) The State Council, the provincial administration or its finances, the price division lawful documents to permit the charging standard with co-documented;

(b) Charges by the legislature, the judiciary, the Chief authorities own straight remittance.

Article XIV of the Ordinance referred to other charges, including fees charged to each other, the fund, set rates, collect payments,GHD IV Dark Straighteners, advance payments and other fees outdoor of every nature.

All other charges, regardless of how the accounting provisions of the accounting system should be included in the turnover enumeration of tax payable.

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