税务策划方案.docx

税务策划方案.docx

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税务策划方案

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税务策划方案

　　篇一：

纳税筹划建议书完整模板

（1）

　　关于山西兴华煤业有限公司整合重组委托单位：

　　委托项目：

　　受托人员：

古唯美纳税筹划建议书山西合肥煤业有限公司山西历史文化有限公司重组项目纳税筹划

　　一、企业的基本情况

　　1、企业名称：

山西合肥煤业有限公司

　　2、注册资金：

3800万元、存货账面价值1200万，评估值8302万，机器设备账面净值3000万，评估值2400万；不动产账面净值10000万元，评估值7300万元

　　3、企业的财务状况与经营业绩：

拥有债权8000万元，其中6000万元为母公司关联债权；应承担债务5000万元，其中，预收账款3000万，银行贷款2000万；欠缴税款及附加1000万元

　　4、职工情况：

有职工120人，其中签署正式合同人员80人二、原企业重组方案的纳税情况

　　1、增值税

　　根据《中华人民共和国增值税暂行条例》及其实施细则的规定，增值税的征收范围为销售货物或者提供加工、修理修配劳务以及进口货物。

转让企业全部产权是整体转让企业资产、债权、债务及劳动力的行为，因此，转让企业全部产权涉及的应税货物的转让，不属于增值税的征税范围，不征收增值税。

但对其资产重组过程中涉及的应税货物转让等行为，应照章征收增值税。

　　2、营业税

　　根据《中华人民共和国营业税暂行条例》第十五条，兼并重组企业以转让产权和出售资产等方式进行兼并重组，涉及的不动产、土地使用权转让，征收营业税，自纳税义务发生之日起15日内向主管税务机关申报纳税。

　　3、企业所得税

　　根据《中华人民共和国企业所得税法》第五十三条和第五十五条规定，被兼并重组企业依法进行清算，应当以清算期间作为一个纳税年度，在办理注销登记前，就其清算所得向主管税务机关申报并依法缴纳企业所得税。

关于企业兼并重组中资产评估增值问题。

按照现行税法规定，企业兼并重组改制过程中资产评估增值部分应该缴纳企业所得税。

　　4、契税

　　根据《中华人民共和国契税暂行条例》第九条，兼并重组双方应当自纳税义务发生之日起10日内，向税务机关办理纳税申报、缴纳税款。

契税。

对购买方承受原企业土地、房屋权属征收契税。

　　对兼并重组企业承接被兼并煤矿企业土地、房屋权属按照《财政部国家税务总局关于企业改制重组若干契税政策的通知》执行。

　　在股权转让中，单位、个人承受企业股权，企业土地、房屋权属不发生转移，不征收契税。

　　企业依照有关法律、法规的规定实施注销、破产后，债权人承受注销、破产企业土地、房屋权属以抵偿债务的，免征契税；对非债权人承受注销、破产企业土地、房屋权属等同出售，买受人按照《中华人民共和国劳动法》等国家有关法律、法规、政策妥善安置原企业全部职工，其中与原企业30%以上职工签订服务年限不少于三年的劳动用工合同的，对其承受所购企业的土地、房屋权属，减半征收契税；与原企业全部职工签订服务年限不少于三年的劳动用工合同的，免征契税。

　　5、印花税

　　根据《中华人民共和国印花税暂行条例》第七条，兼并重组双方应纳税凭证应当于书立或者领受时贴花。

根据《财政部国家税务总局关于企业改制过程中有关印花税政策的通知》（财税〔20XX〕183号）有关规定，在企业资金账簿方面，对实行公司制改造的企业在改制过程中成立的新企业，其新启用的资金账簿记载的资金或因企业建立资本纽带关系而新增加的资金，凡原已贴花的部分可不再贴花，未贴花的部分和以后新增加的资金按规定贴花。

在企业各类应税合同和产权转移书据方面，对企业改制前签订但尚未履行完的各类应税合同，改制后需要变更执行主体的，对仅改变执行主体、其余条款未作变动且改制前已贴花的，不再贴花。

企业因改制签订的产权转移书据免予贴花。

　　6、城市维护建设税、教育费附加

　　根据《中华人民共和国城市维护建设税暂行条例》第三条，纳税人实际缴纳增值税、营业税时，同时向主管税务机关申报缴纳城市维护建设税。

根据《征收教育费附加的暂行规定》第三条规定，纳税人实际缴纳增值税、营业税时，同时向主管税务机关申报缴纳教育费附加。

　　7、土地增值税

　　在企业兼并中，对被兼并企业将房地产转让到兼并企业中的，暂免征收土地增值税。

　　三、企业重组纳税筹划方案

　　1、企业重组双方交易支付时间的选择

　　企业重组双方交易支付时间的选择也很重要。

一般来讲，交易支付时间的推迟为延迟纳税创造了条件。

重组企业可以根据税法所规定各税种的纳税期限，把交易支付时间选定在纳税期限的期初进行。

或者采用分期付款的支付手段，分期纳税，使税负得以递延。

　　2、所得税方面的筹划选择

　　在重组过程中，应当尽可能的使企业满足国家的所得税优惠政策条件。

根据《财政部国家税务总局关于企业重组业务企业所得税处理若干问题的通知》（财税〔20XX〕59号）文件规定，企业股东在该企业合并发生时取得的

　　股权支付金额不低于其交易支付总额的85%，以及同一控制下且不需要支付对价的企业合并，可以选择按以下规定处理：

（1）合并企业接受被合并企业资产和负债的计税基础，以被合并企

　　业的原有计税基础确定。

（2）被合并企业合并前的相关所得税事项由合并企业承继。

　　（3）可由合并企业弥补的被合并企业亏损的限额=被合并企业净资产公允价值×截至合并业务发生当年年末国家发行的最长期限的国债利率。

　　（4）被合并企业股东取得合并企业股权的计税基础，以其原持有的被合并企业股权的计税基础确定。

　　（5）重组交易各方对交易中股权支付暂不确认有关资产的转让所得或损失的，其非股权支付仍应在交易当期确认相应的资产转让所得或损失，并调整相应资产的计税基础。

　　3、主动积极的向主管税务机关申请减免税并登记备案

　　在兼并重组过程中，按规定可享受印花税、契税税收优惠政策的，企业应根据《国家税务总局关于印发〈税收减免管理办法（试行）〉的通知》（国税发[20XX]129号）第十九条，纳税人在执行备案类减免税之前，向主管税务机关提供减免税政策的执行情况和主管税务机关要求提供的有关资料，申报备案；根据该《通知》第五条规定，经税务机关登记备案后，自登记备案之日起执行。

纳税人未按规定备案的，一律不得减免税。

　　4、重组方式的比较

　　从税务管理的角度,可以重组方式可以归结为:

企业整体产权转让、企业整体资产转让、企业整体股权转让、企业整体资产出售四类形式。

　　1）企业整体产权转让（合并）。

是指企业的所有者（股东）将企业的资产、债权、债务及劳动力等进行作价转让的行为，实际上就是转让企业的全部产权，这种情况的转让价格不单纯是由资产价值决定的。

对企业整体产权转让的界定应把握六个要点：

　　①必须是煤矿企业将其资产、债权、债务及劳动力全部转让的行为，四者缺一不可；

　　②劳动力的转让应以受让人是否按《劳动法》与原企业职工签订劳务用工合同并妥善安置企业全部职工为标准；

　　③支付的对价包括股权支付或非股权支付。

　　④原企业可能解散也可能不解散，具体由双方协商决定。

　　⑤受让企业对原企业的债务承担承继义务。

　　⑥必须经过法定的转让程序。

　　营业税据国税发[2000]118号及国税函[2000]420号、国税函[20XX]165号文件精神，企业整体产权转让的主体是企业，不征收转让无形资产、销售不动产营业税。

　　企业所得税据财税[20XX]59号精神，分别按一般性税务处理和特殊性税务处理确认转让所得和损失，对特殊性税务处理中非股权支付额仍应确认相对应的转让所得或损失，征收企业所得税。

　　个人所得税据国税函[20XX]244号、国税发[20XX]115号和国税函

　　[20XX]285号文件精神，对自然人股东分别按“财产转让所得”和“股息所得”征收股权转让所得个人所得税。

　　土地增值税据土地增值税条例，转让房地产并取得收入的单位和个人为土地增值税的纳税义务人；据国税函[2000]687号文件，以转让股权名义转让房地产行为应征收土地增值税；

　　印花税据财税[20XX]183号文件，经评估增值的资金按规定贴花，企业其他会计科目记载的资金转为实收资本或资本公积的应贴花。

　　契税据国税发[20XX]89号文件，财税[20XX]175号文件

（1）若不改变原企业的投资主体，并承继原企业权利义务的行为，可免征契税。

（2）即使发生股权转让，但原当事人要进行注销，重新设立登记，对新设企业承受原企业的土地房屋权属征收契税。

（3）企业出售，被出售企业法人予以注销，并且买受人按《劳动法》安置原企业全部职工，其中与原企业30%以上职工签订服务年限不小于3年劳动合同，减半征收契税，与全部职工签订年限不少于3年劳动合同，免征契税。

　　2）企业整体资产转让（资产收购）。

也叫整体资产投资，实际是企业的一项资产投资活动，是指企业将自己的全部净资产投资换取股权或非股权的行为，企业由原来从事生产经营活动转化为从事投资活动。

对企业整体资产转让的界定应把握四个要点：

　　①原企业并不解散。

　　②必须是将资产、负债同时转让的行为。

　　③受让企业对转让企业的债务承担承继义务。

　　④支付的对价可以是股权支付也可能是非股权支付或二者的结合，但一般应以股权支付为主。

　　营业税据国税函[20XX]504号文件：

非整体转让企业资产，债权、债务及劳动力，不属于企业的整体交易行为?

..在整体资产出售过程中，其发生的销售货物行为应照章征收增值税，转让土地使用权和销售不动产的行为照章征收营业税。

　　企业所得税、个人所得税、印花税、契税。

与企业整体产权转让基本相同。

　　篇二：

最新经典税务筹划案例大全

　　税务案例目录

　　税务案例目录····································································································································································································1公司董事领取报酬可筹划···············································································································································································6新办商业企业慎选优惠年度···········································································································································································8减免期多分利可以少补税···············································································································································································8委托开会可避免会议费被认定为是价外费用·············································································································································9巧签投资合同享受节税收益·········································································································································································10合理设置机构享受最低税率··········································································································································································11合理利用资源综合利用税收优惠政策························································································································································12个人独资企业财产出租转让的筹划策略····················································································································································13醋酸制法不同节税效果迥异····································································································································································15房地产开发经营与资产管理活动税务筹划思维与方法···························································································································16废旧物资收购、加工可筹划·········································································································································································20合法避税：

纳税人“辩护律师”································································································································································20不要忽视所得税优惠政策影响····································································································································································23关联企业借款利息扣除的筹划····································································································································································24打包出售：

变资产转让为资本转让····························································································································································25薪酬激励可筹划·····························································································································································································27用转让定价法进行纳税筹划·········································································································································································28企业重组不可忽视契税筹划·········································································································································································31企业出口货物退税的筹划·············································································································································································32财产转移的营业税避税筹划·········································································································································································34利用出口企业税收优惠政策筹划································································································································································35企业经营环节纳税筹划案例分析································································································································································36一字值万金—加工方式选择的筹划····························································································································································39企业产权重组中的纳税筹划·········································································································································································40租赁变仓储税负可降低·················································································································································································42利用"混合销售"避税筹划案例····································································································································································42股票期权交易中的税收筹划·········································································································································································43企业股权投资和改组活动的节税筹划························································································································································44继承遗产也可以税收筹划·············································································································································································45订立合同有技巧—关于印花税的筹划························································································································································46多环节生产企业转让定价的筹划································································································································································47土地使用权的税收筹划·················································································································································································48

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　　个人投资创办企业的税收筹