The gross profit margin of logistics enterprises is 4%-6%, and the net profit after tax is 1%-3%? How to save 80% tax
The taxes generally paid by logistics companies in my country generally include business tax, urban maintenance and construction tax, real estate tax, vehicle and vessel tax, land use tax, stamp duty, education surcharge, and corporate income tax. Among them, business tax and corporate income tax are the main taxes paid by logistics companies. According to the Beijing Logistics Association's preliminary statistics for logistics enterprises in the city, business tax accounts for 60-70% of the total amount of taxes payable by enterprises, and corporate income tax accounts for about 20%. The main tax items that logistics companies pay business tax mainly include transportation and service industries (agents, warehousing, loading and unloading, and leasing, etc.), with tax rates of 3% and 5% respectively. The basic tax rate for corporate income tax is now 25%.
my country's modern logistics business is still in its infancy, the profitability of enterprises is not high, and the tax burden is relatively heavy. Relevant data show that the general gross profit margin of my country's logistics enterprises is 4%-6%, and the net profit after tax is only 1%-3%. In addition, there is a problem of repeated payment of business tax in terms of taxation, such as the problem of repeated payment of business tax in the case of general contracting of logistics services, subcontracting operations, and outsourcing of warehousing services. Therefore, how to reasonably avoid tax is a practical issue that enterprises should consider.
There are many ideas and methods for tax planning, such as making full use of preferential tax policies, making full use of flexible tax provisions, etc., by choosing the best investment location, choosing the best investment industry and industry, choosing the best financing method, restructuring loss-making companies, The use of appropriate asset valuation methods and the use of related company transfer pricing to achieve the purpose of legal tax avoidance.
The main taxes currently paid by logistics companies are business tax and corporate income tax. There are relatively few tax incentives for business tax. Since the end of 2005, the taxation has carried out pilot work on the taxation of business tax differences for some logistics companies. Currently, 4 batches of 394 logistics companies have entered the scope of the pilot. Because of the transportation and warehousing business of these companies (income is taxed on the difference, the problem of double taxation of business tax is solved, and it has played a positive role in their development. Actively seeking to enter the scope of pilot enterprises is also a reasonable tax saving method. In the actual situation, tax planning for corporate income tax is the focus of our consideration.
The state has established headquarters economic parks and industrial parks in Chongqing, Hubei, Jiangxi, Jiangsu, Shanghai, Qinghai and other places, and welcomes enterprises from the service industry, construction industry, cultural media, software industry, real estate industry, commerce industry, Internet industry, etc. By enjoying a certain proportion of tax support to ease their own tax pressure.
Such parks are strongly supported by countries and localities, enjoy a variety of financial support policies, tax incentives, and policy stability. Under the premise of real business, after the enterprise settles in the park, the park will support the enterprise value-added tax based on 50%-80% of the local retained; vehicle and ship tax and corporate income tax will be supported based on the 50%-80% of the local retained, without regional restrictions . Sole proprietorship enterprises (small-scale/general taxpayers) can apply for verification and collection, and the personal production and operation income tax is 0.5%-3.1% after verification and collection. Enterprises from other provinces and cities can also enjoy preferential tax policies in the park.
How to implement it? There are 3 options for everyone to choose.
Option 1: You can directly settle in Hubei, Shanghai, Chongqing, Jiangsu, Qinghai, Jiangxi and other tax preferential parks to establish a branch or new company, and use the new company to undertake part of the business through the method of "division of rivers and water management" through business diversion, and enjoy value-added Tax and corporate income tax support policies of 50%-80% of the retained tax in the region.
Vehicle and vessel tax: 70%-80% of the total tax payment is supported! Free registration of a limited company
Limited companies enter the park for free
Case analysis:
XX Company is a logistics company with an annual profit of 80 million yuan. It issues value-added tax invoices (9% tax rate for transportation services) and pays 7.2 million yuan in value-added tax. How to solve the high corporate income tax, value-added tax and additional taxes?
Value added tax: 7.2 million
Corporate income tax: 80 million * 25% = 20 million
Total: 27.2 million
Financial incentives: 0
After entering the park, enjoy tax preferential policies. The first-level finance of the park, the value-added tax place is reserved for 50%, and the corporate income tax place is reserved for 40%. On this basis, the enterprise's value-added tax, corporate income tax and personal income tax can enjoy up to 70% of the local government Tax refund fund support.
Value added tax: 7.2 million
Corporate income tax: 80 million * 25% = 20 million
That is to say, after the enterprise enters the park, the value-added tax can enjoy up to 2.016 million yuan of support, and the corporate income tax can enjoy up to 7 million yuan of support, that is: the enterprise that settles in our park can enjoy up to 9.016 million yuan of tax support .
Option 2: The company can choose to establish one or more individual proprietorships in the park, such as a studio, a service center, a consulting center, etc., and split or reorganize a certain part of the business and pay taxes Put it in the park to enjoy the approved expropriation policy.
Option 3: Enterprises can also choose to register as a sole proprietorship enterprise in Shanghai Park to apply for an approved collection. We can register a sole proprietorship enterprise related to the sales company business in the park to XX business department, XX purchasing center, XX logistics center, etc. Corresponding to business operations, by paying taxes at the registered place of the park to enjoy the low tax rate approved and levied, the same independent enterprise needs to achieve fiscal and tax compliance, "three streams in one", and the business is real and reasonable.
The individual tax of the commerce industry is levied 0.25%~1.75% (both small-scale taxpayers & general taxpayers can be approved)
Case analysis:
The annual tax-included sales of XX logistics companies are about 10 million yuan, and the input tax is small. It needs to pay 1 million yuan in value-added tax every year. What should I do with the high value-added tax? It is recommended that the company establish two sole proprietorships and include 10 million yuan in tax Sales transfer.
Value-added tax: 1 million
Total tax payment: 1 million
After entering the park, enjoy tax preferential policies, and establish two sole proprietorship enterprises by business diversion
Value-added tax: 500/1.01*0.01=49,500
Additional tax: 4.95*5%=0.25 million
Personal income tax: 105,000
Total tax payment 15.7*2=314,000
You can withdraw cash directly after tax payment, without paying another 20% dividend tax