The reform of the camp will not only bring about a simple change in tax rate, but also have a great impact on internal financial management, tax-related management, customer management, contract management and cash flow management. Enterprises should actively take advantage of the opportunity of camp reform, improve and optimize the internal management system, maximize the opportunity brought by camp reform, and reduce potential risks. Contract management is an important part of improving the internal management system of enterprises, and the specific content of contract terms will directly affect the tax burden and tax payment of enterprises. This paper mainly introduces several key issues that should be paid attention to in enterprise contract management after the reform of the camp.
When signing a contract, the tax eligibility of the other party shall be examined, and the names and relevant information of the parties shall be improved in the contract.
(1) After the "VAT reform", the original service provider may be changed from a business tax taxpayer to a general VAT taxpayer, and the service provider's VAT as an input can be deducted by the service recipient. Therefore, when signing a contract, it is necessary to consider whether the service provider is a general taxpayer or a small-scale taxpayer, whether the settlement bill provided is a special VAT invoice or an ordinary invoice, what is the VAT rate and whether it can be deducted, and then analyze and evaluate the rationality of the quotation, which is conducive to saving costs, reducing tax burden, and achieving the purpose of reasonable tax control, reducing costs and increasing efficiency.
(2) The normative requirements of the names of both parties to the contract are higher than the original business tax payment system. Under the original business tax system, although there are normative requirements for invoicing, relatively speaking, the invoicing of service providers will be stricter under the value-added tax system. In the original system, it was not necessary to provide taxpayer identification number information. Now the service receiver needs to provide the service provider with company name, taxpayer identification number, address, telephone number, bank of deposit and account number information for the service provider to issue special VAT invoices.
The contract shall specify the price, value-added tax and other out-of-price expenses.
(1) Business tax is an in-price tax, and tax is included in goods or prices, while value-added tax is an out-of-price tax, which is completely different from business tax. The tax-included price and tax-excluded price of value-added tax not only have different effects on the tax burden of enterprises, but also have great effects on the income and expenses of enterprises. Unless otherwise agreed, the business tax is generally borne by the service provider or the transferor of intangible assets. As an extra-price tax, value-added tax is generally not included in the contract price.
(2) The VAT rate is higher than the business tax rate. If the tax burden cannot be passed on to the upstream and downstream peers, the tax burden of the service provider or the transferor of intangible assets will increase greatly. Therefore, after the reform of the camp, it is necessary to indicate whether the contract price includes VAT. In view of all kinds of out-of-price expenses that will occur in the procurement process, the amount of out-of-price expenses involves the obligation of VAT tax payment and the obligation of suppliers to issue invoices, it is necessary to stipulate in the contract whether out-of-price expenses and out-of-price expenses include VAT.
The service contents of different tax rates in the contract shall be accounted for separately.
After the reform of the camp, the services provided by the same enterprise may have multiple tax rates, or even the same contract contains multiple tax rates. For different businesses that run concurrently, the project amount with different tax rates must be clearly stipulated in the contract at this time, and the specific service content must be clearly described according to the transaction behavior, and detailed accounting should be carried out item by item to avoid tax risks.
Agree on invoice terms and payment methods.
(1) Because the special VAT invoice involves the deduction link, failure to issue the special VAT invoice or the non-compliance of the VAT invoice will cause legal risks and economic losses to the payer. Therefore, it should be considered to include obtaining VAT invoices as a contractual obligation in the relevant clauses of the contract, and at the same time, it should be considered to link the obtaining and issuing of VAT invoices with the obligation of receipt and payment. General taxpayer enterprises can consider adding the payment clause of "payment only after obtaining qualified special VAT invoices" in the contract after the reform of the camp, so as to avoid the discovery that invoices cannot be authenticated and false invoices appear in advance payment.
(2) The legal consequences of falsely issuing special VAT invoices are very serious, and the maximum penalty is life imprisonment. Therefore, the false issuance clause should be specially added to the contract terms. If it is agreed that the invoice issued by the drawer is irregular, illegal or suspected of being falsely issued, the drawer shall not only bear the liability for compensation, but also make it clear that it cannot be exempted from the obligation to issue legal invoices.
(3) In addition, the VAT invoice is required to be certified within 180 days. If it is stipulated in the contract that one party shall issue a special VAT invoice to the other party, it shall be delivered to the other party in time by a special person or by registered mail or express mail after the invoice is issued. If the late delivery causes losses to the other party, the corresponding liability for breach of contract may be agreed.
(4) For the return involving quality problems, if the return involves issuing special red-ink VAT invoices, it shall be agreed that the other party needs to perform the obligation of assistance. (For details, please refer to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to the Full Implementation of the Upgrade of the VAT Invoice System (No.19, No.2015) (implemented in April of15) and other relevant regulations. )
How to avoid the risk of third-rate inconsistency?
(1) In order to prevent false issuance of VAT invoices, State Taxation Administration of The People's Republic of China issued normative documents, requiring "three rates are consistent". The so-called "three-stream consistency" means that the capital flow (receipt and payment vouchers of banks), the ticket flow (drawer and payee of invoices) and the logistics (or labor flow) are unified with each other, that is, the payee, drawer, seller of goods or provider of labor services must be the same legal entity, and the payer, buyer of goods or recipient of labor services must be the same legal entity. If the three flows are inconsistent, tax deduction cannot be made.
(2) The contract shall stipulate that the supplier shall provide the outbound vouchers of the goods issued by it and the corresponding logistics and transportation information. If the goods are delivered by a third party designated by the supplier, in order to avoid false invoicing caused by third-rate inconsistency, it is necessary to clarify with the third party the information provided by the supplier, such as the purchase contract.
(3) In the case of inconsistent receipt and payment by the third party, the risk can be reduced by signing a tripartite contract, or it can be solved by agreeing to the third party's payment, but the corresponding entrustment agreement needs to be provided to prevent the behavior of being identified as falsely issuing special VAT invoices. Of course, when actually signing the contract, it still needs to be decided according to the specific situation.
(4) For the issuance of special VAT invoices for bulk shipment contracts, in order to achieve three-way consistency and prevent false issuance of special VAT invoices, it should be stipulated in the contract that the special VAT invoices for this batch of goods should be issued in the current period of collection. (Note: When installment payment is involved, based on the risk of falsely issuing VAT invoices, the supplier is obliged to issue special VAT invoices when the buyer actually receives the goods from the supplier. If the goods are not delivered in installments, the installment payment behavior will not affect the issuance of special VAT invoices. )
Treatment of intertemporal contracts
(1) For contracts that have not been fully implemented after the reform of the camp, the taxes involved in the unimplemented part should be adjusted from business tax to value-added tax. There may be the following risks in the process of amending the contract terms: first, the tax-related matters are not clearly defined, and there may be the risk of repeated taxation; Second, the contract is unclear about the VAT invoice information, and the VAT invoice information is incorrect, which leads to VAT tax deduction and increased tax burden; Third, unfinished projects, such as involving multiple tax items of value-added tax, do not distinguish the contract prices of items with different tax rates in detail from the contract terms, which may lead to high tax rates.
(2) For the above risks, we can avoid them from the following aspects: First, we should strictly distinguish between the execution time of the contract and the occurrence time of the tax obligation. If the tax obligation is before the reform of the camp, it shall be implemented according to the original contract terms; If the tax payment obligation occurs after the reform of the camp, it shall sign a corresponding supplementary agreement with the contractor; Second, it is necessary to clarify the types of VAT invoices that suppliers should provide, as well as the bank accounts and taxpayer information of both parties to the contract to ensure the compliance in the use of VAT invoices; The third is to modify the contract terms of some suppliers, modify the total contract price, tax-free price and value-added tax amount according to the requirements of camp reform, and clearly provide invoice types, price settlement methods and billing matters.
The contract shall stipulate the issuance and handling of invoices when the subject matter of the contract changes.
(1) The change of the subject matter of the contract may involve the risk of mixed sales and concurrent operation, so you need to pay attention to whether the change is beneficial to you. When necessary, we need to distinguish the prices of different items in the contract.
(2) If the contract change involves the change of the items recorded in the special VAT invoice such as the variety and price of the purchased goods, it shall be agreed that the special VAT invoice shall be invalidated, reissued, reissued and issued in red. If the special VAT invoice obtained by the drawee is not certified and deducted, the drawer may void the original invoice and issue a new special VAT invoice; If the original special VAT invoice has been certified and deducted, the drawer will issue a special VAT invoice according to the increased amount in the contract and a special VAT invoice according to the decreased amount.
Pay attention to other details such as the time limit, place and method of performance.
After the reform of the camp, the scope of value-added tax services has greatly increased, and the business of many enterprises may be cross-border services. According to the preferential policy of changing business tax to value-added tax, the overseas construction services and cultural and sports services of domestic units are temporarily exempted from value-added tax. At this time, the place, time limit and method of performance can be reasonably selected in the contract, so that the tax authorities can accurately determine whether it meets the tax exemption policy during the review.
Business tax reform is a comprehensive and systematic work for enterprises. In the process of implementation, enterprises can't simply define it as the change of taxes, but should analyze the tax burden of production, sales and operation from multiple angles and re-examine and change the existing internal control process. When managing the contracts of enterprises, lawyers need to have a comprehensive understanding of the overall thinking of the reform of the camp and the operating conditions of enterprises, so as to better escort the development of enterprises.
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