济南代理记账公司：印花税的两种实用筹划方法

今天济南代理记账公司编制了“印花税的两种实用筹划方法”，希望对您带来一些帮助，祝您阅读愉快！
Jinan today bookkeeping agency company created two kinds of practical planning approach to "stamp duty", hope to bring you some help, I wish you a happy reading!
一、压缩金额筹（Amount of compression to raise）
印花税的计税依据是合同上所载的金额，因而出于共同利益，双方或多方当事人可以经过合理筹划，使各项费用及原材料等的金额通过非违法的途径从合同所载金额中得以减除，从而压缩合同的表面金额，达到少缴税款的目的。
Stamp duty tax basis is specified on the contract amount, and therefore out of common interests, the parties may both or all parties through reasonable planning, make the fees and the amount of raw materials, such as through illegal ways to deduction from the amount contained in the contract, compressing the surface of the contract amount, achieve the goal of less tax.
如企业甲和企业乙欲签订一加工承揽合同，数额较大。由于加工承揽合同的计税依据是加工或承揽收入，而且这里的加工或承揽收入额是指合同中规定的受托方的加工费收入和提供的辅助材料金额之和，因此，如果双方当事人能想办法将辅助材料金额压缩，问题便解决了。具体的做法就是由委托方自己提供辅助材料，如果委托方自己无法提供或是无法完全自己提供，也可以由受托方提供，当然这时的筹划就要分两步进行：第一步，双方签订一份购销合同，由于购销合同适用的税率为0.3‰，比加工承揽合同适用的税率0.5‰要低。只要双方将部分或全部辅助材料先行转移所有权，加工承揽合同和购销合同要缴纳的印花税之和便会下降。第二步便是双方签订加工承揽合同，其合同金额仅包括加工承揽收入，而不包括辅助材料金额。
Such as enterprise a and b to sign a processing contract, relatively large.Due to tax on the contract was based on machining or by revenue, and the processing or the entrusted party of contracting income refers to that stipulated in the contract of the amount of the sum of the processing fee income and provide auxiliary material, therefore, if the parties can figure out a way to increase the amount of the auxiliary material compression, problem solved.The specific practice of auxiliary material is provided by the client himself, if she could not provide the client or cannot provide their own, can also be provided by the entrusted party, of course, when planning is divided into two steps: first step, the two sides signed a purchase and sale contract, due to the purchase and sale contract applicable tax rate was 0.3 ‰, processing contracts applicable tax rate 0.5 ‰.As long as the two sides will be part of the transfer of ownership or all of the auxiliary materials, processing contracts and procurement contracts to the sum of the payment of stamp duty will decline.Processing the second step is the two sides signed the contract, the contract amount includes only the processing contract revenue, but not the amount of auxiliary materials.
压缩金额筹划法在印花税的筹划中可以广泛的应用，比如互相以物易物的交易合同中，双方当事人尽量互相提供优惠价格，使得合同金额下降到合理的程度。当然这要注意一下限度，以免被税务机关调整价格，最终税负更重，以致得不偿失。
Amount of compression planning method can be widely used in the planning of the stamp duty, such as barter trade with each other in the contract, the parties to each other to provide preferential price as far as possible, making the contract amount down to a reasonable level.This should pay attention to the limits, of course, to avoid the tax authorities to adjust the price, eventually heavier tax burden, so that do more harm than good.
二、利用模糊金额法（Using the method of fuzzy value）
在现实经济生活中，各种经济合同的当事人在签订合同时，有时会遇到计税金额无法最终确定的情况发生。而我国印花税的计税依据大多数都是根据合同所记载的金额和具体适用的税率确定，计税依据无法最终确定时，纳税人的应纳印花税税额也就相应的无法确定。
In the real economic life, various kinds of economic contract of the parties in when signing a contract, sometimes meet the tax amount could not be determined finally.And stamp duty tax basis in our country have mostly been recorded according to the contract amount and the specific applicable tax rate, tax calculation basis cannot be finalized, the taxpayer's stamp duty is payable tax amount is uncertain.
为保证国家税款及时足额入库，税法采取了一些变通的方法。税法规定，有些合同在签订时无法确定计税金额，如技术转让合同中的转让收入，是按销售收入的一定比例收取或按其实现利润多少进行分成的;财产租赁合同，只是规定了月(天)租金标准而却无租赁期限的。对这类合同，可在签订时先按定额5元贴花，以后结算时再按照实际的金额计税，补贴印花。这便给纳税人进行避税筹划创造了条件。
In order to ensure the national tax Treasury timely and adequately, tax law adopted some alternative methods.Tax law, there are some contracts signed in can't determine the amount of tax, such as the technology transfer contract transfer income, pay a certain percentage of sales revenue is collected or according to how much their profits into;Property lease contract, only a month's rent (days) standards and no lease term.For this kind of contract, when signed according to the quota first 5 yuan decals, settlement after again according to the actual tax amount, subsidies for printing.This will create conditions for the taxpayer to tax planning.
模糊金额筹划法具体来说是指，经济当事人在签订数额较大的合同时，有意地使合同上所载金额，在能够明确的条件下，不最终确定，以达到少缴纳印花税税款目的的一种行为。
Fuzzy method specifically refers to the amount of planning, economic in when signing a large amount of the contract, the parties provided by deliberately make the contract amount, under the condition of can clear, not finalized, less pay stamp duty tax in order to achieve the purpose of an action.
济南代理记账公司举例说明：假定某设备租赁公司欲和某生产企业签订一租赁合同，由于租赁设备较多，而且设备本身比较昂贵，因而租金每年200万元。这是如果在签订合同时明确规定租金200万元，则两企业均应交纳印花税，其计算如下：
Jinan bookkeeping agency company for example: assume a certain equipment leasing company and signed a lease contract manufacturing enterprises, as the lease equipment is more, and the device itself is expensive, so the rent 2 million yuan a year.If this is in when signing a contract stipulates clearly the rent 2 million yuan, both companies should pay stamp duty, the calculation is as follows:
各自应纳税额=2 000 000×1‰=2 000(元)
Their tax payable = 000 000 x 1 ‰ = 2 000 (RMB)
这时，如果两企业在签订合同仅规定每天的租金数，而不具体确定租赁合同的执行时限，则根据上述规定，两企业只须各自缴纳5元的印花税，余下部分等到结算时才缴纳，从而达到了节省税款的目的。当然这笔钱在以后是要缴上去的，但现在不用缴便获得了货币时间价值，对企业来说是有利无弊的，而且筹划极其简单。
At this time, if the two companies in contract provisions only rent for a day, and not specific to determine the execution time of the leasing contract, in accordance with the above provisions, the two companies only their pay stamp duty 5 yuan, the rest until settlement to pay, so as to achieve the goal of saving tax.Of course is to pay up the money in the future, but now I don't have to pay to win the time value of money, is advantageous to enterprise has nothing to lose, and planning is very simple.
以上是济南代理记账公司所分享
济南代理记账公司：http://www.jnqqjz.com