Legal analysis of raising funds to pay taxes

"I am a small foreign-funded company, and I am going to do an" economic and trade consultation "project this year. I mainly consider doing trade consultation between international manufacturers and customers. For the sake of safety, both manufacturers and customers require us to guarantee payment. So the problem comes out: operation process and charge: before the foreign manufacturers deliver the goods, domestic customers deposit the money in our company account (customers don't want to deposit it in their personal accounts for safety). After receiving the goods, domestic customers want to remit the payment to foreign companies (they can't remit the payment to foreign companies personally, but only to foreign companies). We only charge customers 1%-3% consulting fee. Problem: There are many accounts in and out of the company account. How should I deal with this tax problem? My consulting fee can be taxed, but my manuscript fee can't be taxed! But how can these accounts be explained to the tax authorities? ) "Because I don't do fiscal and taxation work, the purpose of this article is to learn and only make an analysis from the legal level. Please ask tax experts to correct me if there is anything wrong. The following is my analysis: Article 5 of the Provisional Regulations on Business Tax stipulates that the taxpayer's turnover is the total price and extra-price expenses charged by the taxpayer for providing taxable services, transferring intangible assets or selling real estate. Article 13 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that the out-of-price expenses mentioned in Article 5 of the Regulations include handling fees, subsidies, funds, collection fees, return profits, incentive fees, liquidated damages, late fees, deferred payment interest, compensation, collection funds, prepayments, penalty interests and other out-of-price expenses of various nature. The company's income is divided into two parts: one is dunning and the other is consulting fees. According to the above regulations, consulting fees are taxable services, and collection fees are extra-price fees, which are all part of "turnover" and should be subject to business tax. Business tax levied on turnover shall be paid to the tax authorities by "small foreign-funded companies" that provide "consulting services". At this time, we encountered the second situation: this problem actually involves the deduction of turnover. Article 5 of the Provisional Regulations on Business Tax also stipulates that the corresponding turnover can be deducted when calculating the turnover only under the following five circumstances: (1) If the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover is the balance of all the prices and other expenses obtained by it after deducting the transportation expenses paid to other units or individuals; (2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other package tourism enterprises for tourists; (3) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained after deducting the subcontracting money paid to other units; (4) For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price; (five) other circumstances stipulated by the competent departments of finance and taxation of the State Council. Take a closer look, this training enterprise does not belong to any of the above. Although it charges hotel accommodation, it is not an enterprise engaged in tourism business, so the money collected cannot be deducted from the turnover. Finally, at the end of this article, I still have a question about this issue: Do enterprises that collect money from collection enterprises have to pay business tax again? As far as I know, the fees charged by the collection enterprise include two parts: labor fees and extra fees, of which the extra fees are deducted from the business tax and handed over to the collection enterprise. At this time, the money received by the receiving enterprise is actually still the labor cost, so according to the regulations, it is necessary to levy business tax again. In other words, the actual double taxation has been formed. I don't know if my understanding is correct.