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特殊性税务处理的“陷阱”

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特殊性税务处理的“陷阱”

发布日期:2018-03-21 作者: 点击:

ZUIJINKANLEQIYEZHONGZUYEWUQIYESUODESHUIDEXIANGGUANGUIDING,QIYEZHONGZUZHONGDETESHUXINGSHUIWUCHULIJIUSHIYIGE“XIANJING”,ZHUANDENGQIYEZHONGZUSHIXIANGLITIAO。BIAOMIANSHANGKAN,SHIYONGTESHUXINGZHONGZUDANGQISHUIFUJIANQINGLE,DANJIYOUKENENGDESHI,HOUQIDESHUIFUZENGJIABUSHAO。


XIANCHENGSHANGTIAOWEN。《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUQIYEZHONGZUYEWUQIYESUODESHUICHULIRUOGANWENTIDETONGZHI》(CAISHUI〔2009〕59HAO)DISANTIAOGUIDING,“QIYEZHONGZUDESHUIWUCHULIQUFENBUTONGTIAOJIANFENBIESHIYONGYIBANXINGSHUIWUCHULIGUIDINGHETESHUXINGSHUIWUCHULIGUIDING。”YIBANXINGSHUIWUCHULI,DAGAIYISIJIUSHIANGONGYUNJIAZHIQUERENJISHUIJICHUHEYINGNASHUISUODE;TESHUXINGSHUIWUCHULI,YAOTONGSHIMANZUWUGETONGYONGTIAOJIANYIJIQITATESHUXINGYAOQIU,QIZHONGDILIUTIAODIERXIANGGUIDING:


“GUQUANSHOUGOU,SHOUGOUQIYEGOUMAIDEGUQUANBUDIYUBEISHOUGOUQIYEQUANBUGUQUANDE50%(YUANLAISHI75%,CAISHUI〔2014〕109HAOXIUDINGWEI50%),QIESHOUGOUQIYEZAIGAIGUQUANSHOUGOUFASHENGSHIDEGUQUANZHIFUJINEBUDIYUQIJIAOYIZHIFUZONGEDE85%,KEYIXUANZEANYIXIAGUIDINGCHULI:


OPE电竞1.BEISHOUGOUQIYEDEGUDONGQUDESHOUGOUQIYEGUQUANDEJISHUIJICHU,YIBEISHOUGOUGUQUANDEYUANYOUJISHUIJICHUQUEDING。


2.SHOUGOUQIYEQUDEBEISHOUGOUQIYEGUQUANDEJISHUIJICHU,YIBEISHOUGOUGUQUANDEYUANYOUJISHUIJICHUQUEDING。


OPE电竞3.SHOUGOUQIYE、BEISHOUGOUQIYEDEYUANYOUGEXIANGZICHANHEFUZHAIDEJISHUIJICHUHEQITAXIANGGUANSUODESHUISHIXIANGBAOCHIBUBIAN。”


DILIUTIAODISANXIANGGUIDING:


OPE电竞“ZICHANSHOUGOU,SHOURANGQIYESHOUGOUDEZICHANBUDIYUZHUANRANGQIYEQUANBUZICHANDE50%(YUANLAISHI75%,CAISHUI〔2014〕109HAOXIUDINGWEI50%),QIESHOURANGQIYEZAIGAIZICHANSHOUGOUFASHENGSHIDEGUQUANZHIFUJINEBUDIYUQIJIAOYIZHIFUZONGEDE85%,KEYIXUANZEANYIXIAGUIDINGCHULI:


OPE电竞1.ZHUANRANGQIYEQUDESHOURANGQIYEGUQUANDEJISHUIJICHU,YIBEIZHUANRANGZICHANDEYUANYOUJISHUIJICHUQUEDING。


2.SHOURANGQIYEQUDEZHUANRANGQIYEZICHANDEJISHUIJICHU,YIBEIZHUANRANGZICHANDEYUANYOUJISHUIJICHUQUEDING。”


XIANJUGEGUQUANSHOUGOUDELIZI,JIAGONGSICHIYOUAGONGSI100%GUQUAN,GAIXIANGTOUZIDEJISHUIJICHUSHI5000WANYUAN,GONGYUNJIAZHI1YIYUAN。2*17NIAN10YUE,JIAGONGSIYUYIGONGSIDACHENGGUQUANSHOUGOUXIEYI,YIGONGSISHOUGOUAGONGSI100%DEGUQUAN,TONGSHIZENGFA2000WANGUGUFENZHIFUJIJIAGONGSI,JIAZHI1YIYUAN。JIASHEYISHANGJIAOYIFUHE59HAOWENJIANGUIDINGDE“TESHUXINGSHUIWUCHULI”TIAOJIAN。2*19NIAN10YUE,JIAGONGSIJIANGYIGONGSI2000WANGUFENZHUANRANGJIBINGGONGSI,ZHUANRANGJIAGE10500WANYUAN。TONGQI,YIGONGSIJIANGAGONGSI100%DEGUQUANZHUANRANGJIDINGGONGSI,ZHUANRANGJIAGE10800WANYUAN。

税务咨询

OPE电竞RUGUOXUANZEYIBANXINGSHUIWUCHULI,SHANGSHUJIAOYIZHONG,JIA、YISHUANGFANGYINGJIAONADESHUIKUANJINERUXIA:


2*17NIAN10YUE,JIAGONGSIYINGJIAONAQIYESUODESHUI1250WANYUAN[(10000-5000)×25%],JIAGONGSIQUDEDEYIGONGSIDE2000WANGUFENDEJISHUIJICHUSHI10000WANYUAN,YIGONGSIQUDEDEAGONGSI100%GUQUANDEJISHUIJICHUSHI10000WANYUAN。2*19NIAN10YUE,JIAGONGSIYINGJIAONAQIYESUODESHUIWEI125WANYUAN[(10500-10000)×25%];YIGONGSIYINGJIAONADEQIYESUODESHUIWEI200WANYUAN[(10800-10000)×25%],ZHENGGEGUOCHENGJIAJIAONAQIYESUODESHUI1375WANYUAN,YIJIAONAQIYESUODESHUI200WANYUAN。


RUGUOXUANZETESHUXINGSHUIWUCHULI,SHANGSHUJIAOYIZHONG,JIA、YISHUANGFANGYINGJIAONADESHUIKUANJINERUXIA:


2*17NIAN10YUE,JIAGONGSIZANSHIBUJIAONAQIYESUODESHUI,JIAGONGSIQUDEDEYIGONGSIDE2000WANGUFENDEJISHUIJICHUSHI5000WANYUAN(BEISHOUGOUQIYE“A”DEGUDONG“JIA”QUDESHOUGOUQIYEGUQUANDEJISHUIJICHU,YIBEISHOUGOUGUQUANDEYUANYOUJISHUIJICHUQUEDING),YIGONGSIQUDEDEAGONGSI100%GUQUANDEJISHUIJICHUYESHI5000WANYUAN(SHOUGOUQIYE“YI”QUDEBEISHOUGOUQIYE“A”GUQUANDEJISHUIJICHU,YIBEISHOUGOUGUQUANDEYUANYOUJISHUIJICHUQUEDING)。2*19NIAN10YUE,JIAGONGSIYINGJIAONAQIYESUODESHUIWEI1375WANYUAN[(10500-5000)×25%];YIGONGSIYINGJIAONADEQIYESUODESHUIWEI1450WANYUAN[(10800-5000)×25%],ZHENGGEGUOCHENGJIAJIAONAQIYESUODESHUIRENGRANSHI1375WANYUAN,DANYIJIAONAQIYESUODESHUI1450WANYUAN,BIYIBANXINGSHUIWUCHULIDUOJIAONASHUIKUAN1250WANYUAN。


ZAIJUGEZICHANSHOUGOUDELIZI,CHAORENGONGSI2*17NIAN1YUEJIANGYITIAOSHENGCHANXIAN(GONGYUNJIAZHI5500WANYUAN,JISHUIJICHUSHI4500WANYUAN,JIASHEGAISHENGCHANXIANHAINENGZAIYONG3NIAN)ZHUANRANGJIHUADONGGONGSI。HUADONGGONGSIYICHIYOUDEHGONGSIGUQUAN(GONGYUNJIAZHI5500WANYUAN,JISHUIJICHUSHI5000WANYUAN)ZHIFUJICHAORENGONGSI。2*20NIAN2YUE,CHAORENGONGSIBAHGONGSIGUQUANYI6000WANYUANZHUANRANGJIAIRENGONGSI,DANGYUE,HUADONGGONGSIDEGAITIAOSHENGCHANXIANANSHUIFAGUIDINGJITILEZUIHOUYIQIDEZHEJIU。


RUGUOXUANZEYIBANXINGSHUIWUCHULI,SHANGSHUJIAOYIZHONG,CHAOREN、HUADONGSHUANGFANGYINGJIAONADESHUIKUANJINERUXIA:


2*17NIAN1YUE,CHAORENGONGSIYINGJIAONAQIYESUODESHUI250WANYUAN[(5500-4500)×25%],CHAORENGONGSIQUDEDEHGONGSIGUQUANDEJISHUIJICHUSHI5500WANYUAN,HUADONGGONGSIYINGJIAONAQIYESUODESHUI125WANYUAN[(5500-5000)×25%],QUDEDESHENGCHANXIANDEJISHUIJICHUSHI5500WANYUAN。2*20NIAN2YUE,CHAORENGONGSIYINGJIAONAQIYESUODESHUIWEI125WANYUAN[(6000-5500)×25%];HUADONGGONGSIHOUQISHENGCHANXIANAN5500WANYUANJITIZHEJIU,3NIANKEYIDIQIYESUODESHUI1375WANYUAN[5500×25%]。ZHENGGEGUOCHENGCHAORENJIAONAQIYESUODESHUI375WANYUAN,HUADONGJIAONAQIYESUODESHUI125WANYUAN,TONGSHIDIQIYESUODESHUI1375WANYUAN。


RUGUOXUANZETESHUXINGSHUIWUCHULI,SHANGSHUJIAOYIZHONG,CHAOREN、HUADONGSHUANGFANGYINGJIAONADESHUIKUANJINERUXIA:


2*17NIAN1YUE,CHAORENGONGSIZANSHIBUJIAONAQIYESUODESHUI,CHAORENGONGSIQUDEDEHGONGSIGUQUANDEJISHUIJICHUSHI4500WANYUAN(ZHUANRANGQIYE“CHAOREN”QUDESHOURANGQIYEGUQUANDEJISHUIJICHU,YIBEIZHUANRANGZICHANDEYUANYOUJISHUIJICHUQUEDING),HUADONGGONGSIQUDEDESHENGCHANXIANDEJISHUIJICHUYESHI4500WANYUAN(SHOURANGQIYE“HUADONG”QUDEZHUANRANGQIYEZICHANDEJISHUIJICHU,YIBEIZHUANRANGZICHANDEYUANYOUJISHUIJICHUQUEDING)。2*20NIAN2YUE,CHAORENGONGSIYINGJIAONAQIYESUODESHUIWEI375WANYUAN[(6000-4500)×25%];HUADONGGONGSIHOUQISHENGCHANXIANAN4500WANYUANJITIZHEJIU,3NIANKEYIDIQIYESUODESHUI1125WANYUAN[4500×25%]。ZHENGGEGUOCHENGCHAORENJIAONAQIYESUODESHUIRENGRANSHI375WANYUAN,DANHUADONGZHIDIQIYESUODESHUI1125WANYUAN,XIANGDANGYUBIYIBANXINGSHUIWUCHULIDUOJIAONASHUIKUAN125WANYUAN[1375-125-1125]。


OPE电竞YISHANGLIANGGELIZIKEYIKANDAO,TESHUXINGSHUIWUCHULIBUDANMEIYOUJIQIYEZHONGZUDAILAIYOUHUI,FANERZENGJIALEQIYEZHONGZUHOUDESHUISHOUFUDAN,ZHONGZUYIFANG(RUGUQUANSHOUGOUZHONGBEISHOUGOUQIYEDEGUDONG“JIA”、ZICHANSHOUGOUZHONGZHUANRANGQIYE“CHAORENGONGSI”)ZAIZHONGZUSHISHAOJIAODESHUIKUANDIYANDAOHOUQIJIAONA,QIYEXIANGSHOUDAODIYANNASHUIDESUOWEIYOUHUI,ERZHONGZULINGYIFANG(RUGUQUANSHOUGOUZHONGSHOUGOUQIYE“YI”、ZICHANSHOUGOUZHONGSHOURANGQIYE“HUADONGGONGSI”)ZAIZHONGZUSHIBENBUGAIJIAOSHUI(JISHIZAIYIBANXINGSHUIWUCHULIDEQINGKUANGXIA),HOUQIQUECHENGDANGENGGAODESHUIFU,DAODIGONGPINGBUGONGPING?ZHENGTILAIKANDAODIHESUANBUHESUAN?BUGONGPINGJIUZAIJISHUIJICHUDEQUEDINGSHANG!SUOYIQIYEZHONGZU,ZAIXUANZEYIBANXINGSHUIWUCHULIHETESHUXINGSHUIWUCHULISHI,YIDINGYAOSHENZHIYOUSHEN。


OPE电竞NEIMENENGBUNENGZHONGZUYIFANGXUANZETESHUXINGSHUIWUCHULIZHONGZU,LINGYIFANGXUANZEYIBANXINGSHUIWUCHULINI?DAYUEFOUYE,GENJU《GUOJIASHUIWUZONGJUGUANYUFABU〈QIYEZHONGZUYEWUQIYESUODESHUIGUANLIBANFA〉DEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2010NIANDI4HAO)DISITIAODEGUIDING,“TONGYIZHONGZUYEWUDEDANGSHIGEFANGYINGCAIQUYIZHISHUIWUCHULIYUANZE,JITONGYIANYIBANXINGHUOTESHUXINGSHUIWUCHULI。”


OPE电竞ZUIHOUWEILEYOUHUAQIYEJIANBINGZHONGZUSHICHANGHUANJING,ZHICHIQIYEZHONGZU,HAISHIYAOJICAIZHENGBU、GUOJIASHUIWUZONGJUTIGEXIUGAIJIANYI,ZANMENHAISHISHANYIDIRENWEISHANGMIANCHUWENJIANSHIKAOLVDIBUZHOU,BUSHIZAIWAKENG。CAISHUI〔2009〕59HAODILIUTIAODIERXIANGDI2MUJIANYIGAIWEI“SHOUGOUQIYEQUDEBEISHOUGOUQIYEGUQUANDEJISHUIJICHU,YISHOUGOUQIYEYUANCHIYOUGUQUANDEYUANYOUJISHUIJICHUQUEDING”,DISANXIANGDI2MUJIANYIGAIWEI“SHOURANGQIYEQUDEZHUANRANGQIYEZICHANDEJISHUIJICHU,YISHOURANGQIYEYUANCHIYOUGUQUANDEYUANYOUJISHUIJICHUQUEDING”。AIYA,HAOXIANGYEBUHAOLIJIE,QUESHIBUHAOCUOCI,NANGUAICAISHUI〔2009〕59HAOWENJIANHUICHUXIAN“XIANJING”。

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