Manager Li, a business enterprise, reflects the heavy burden of their enterprises.

He said that during the planned economy, commodities were scarce.

As a commercial wholesale and retail enterprise, the company, in order to "develop the economy and ensure the supply", will do everything possible to build up the warehouse and store goods as much as possible.

Now the commodities are greatly enriched, and the business sector is gradually developing towards zero inventory, and their warehouses are largely idle.

In recent years, part of the idle warehouse has been used for rent. However, the tax burden of the leasing process is as high as 17.5%, and the enterprise is overburdened. What can we do to save taxes?

The problem reflected by manager Li is representative.

Now our country is in the period of adjustment of industry and product structure, and social resources are continuously optimized and allocated.

How to shorten the cycle of idle social resources, make good use of this part of idle resources, enable enterprises to maintain low operating costs, and pay taxes according to law, is worth studying.

To reduce the tax burden, we must complete the conversion between house leasing and warehouse storage.

It is necessary to clarify the meaning of leasing and warehousing.

The term "house leasing" refers to a contractual form between the lessor and the lessor in the agreed time for the right to use the house to the lessee and to collect the rent. Warehousing refers to a form of contract that the warehouse owner stores and keeps the goods with the warehouse in the appointed time, and charges the warehousing fee.

Different business practices apply different tax policies and regulations, which provides a possibility for tax planning.

The second provision of "Provisional Regulations on business tax" stipulates that both the leasing industry and the warehousing industry shall pay business tax, with the same applicable tax rate of 5%.

The property tax is calculated according to the remaining value of the property 1.2%, that is, the amount of tax payable = the original value of the house (1 - 30%) x 1.2% (Note: the proportion of the original value of the property is deducted from the provinces, municipalities and autonomous regions). The real estate tax is calculated according to the 12% of the rental income, that is, the tax payable = the rental income amount * 12%.

Because of the difference of the tax calculation formula of property tax, the difference of taxable amount inevitably leads to the opportunity of tax planning.

In the case of manager Li, there are three storehouses for rent, the original value of which is 16 million yuan, and the annual rental income is 3 million yuan.

The total taxable amount of rental income is 525 thousand yuan.

Among them, the business tax shall be 300 x 5% = 15 (10000 yuan), and the property tax = 300 * 12% = 36 (10000 yuan).

The city construction tax and education fee plus = 15 x (7% + 3%) = 1.5 (10000 yuan).

The company plans to make tax plans for the above activities.

If the contract expires at the end of the year, the company will send representatives to negotiate with customers, continue to use the warehouse to store goods for customers, but change the lease contract into warehousing contract, increase service content, provide storage personnel, and provide 24 hours service for customers.

Assuming that the income from providing warehousing services is about 3 million yuan and the income is unchanged, the taxable amount is 299 thousand and 400 yuan.

Including: business tax = 300 x 5% = 15 (10000 yuan); property tax = 1600 * (1 30%) x 1.2% = 13.44 (10000 yuan); urban construction tax, education fee plus = 15 x (7% + 3%) = 3% (million yuan).

The total amount of tax payable is 299 thousand and 400 yuan.

According to the two comparisons, we can see that the warehouse storage is 225 thousand and 600 yuan per year than the house leasing. Even if the rental is changed into warehousing, it is necessary to increase the custodian staff and pay a certain fee, but deducting the salary and office expenses of the custodian can still save about one hundred thousand yuan.

Over time, the effect is better.

The tax planning activities not only meet the requirements of tax laws and regulations, but also satisfy the needs of customers. At the same time, the purpose of tax saving is achieved.

Besides, there are many advantages to do so.

First, it is in line with the warehouse management standard and is conducive to the safety of the warehouse.

Our country attaches great importance to the safety of warehouses. It requires not only adequate fire-fighting sand, fire extinguishers, fire pools, fire hydrants, flood control and waterlogging prevention equipment and materials, but also equipped with fire engines.

People in and out of warehouse are prohibited from carrying kindling.

Warehouse leasing is complicated and difficult to manage.

The presence of professionals can help prevent accidents.

Two, it is conducive to employee employment and social benefits.

Besides, we should pay attention to the fact that the pformation of income nature must be truthfulness and legality, and at the same time, it can satisfy the interests of customers.

A small piece of jade