(1) Tax Planning of Financial Commodity Trading Business
In 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. Camp immediately
Industry = selling price-buying price. The selling price refers to the original selling price, and all kinds of expenses and taxes paid in the sales process shall not be deducted. buy
The purchase price refers to the original purchase price, excluding various fees and taxes paid in the procurement process, but the purchase price should comply with the financial accounting system.
Fixed, the purchase price of stocks and bonds MINUS the dividend income of stocks and bonds obtained during the holding period. Therefore, commercial chips
The key of the plan is to increase the purchase price and lower the selling price, thus reducing the turnover and thus reducing the tax cost.
2) Tax planning of intermediary business
Bank intermediary business refers to the business of obtaining commission income through intermediary services. Banks can reduce the fee income to
Reduce the tax basis, thus reducing the tax burden, and then seek exchange compensation through other channels.
(3) Tax planning of interest receivable.
① The accounting period of interest receivable of financial enterprises shall be implemented in accordance with the relevant provisions of the financial accounting system formulated by the Ministry of Finance of People's Republic of China (PRC) or State Taxation Administration of The People's Republic of China.
Execute. According to the Notice of the Ministry of Finance on Shortening the Accounting Period of Interest Receivable of Financial Enterprises: from 1, starting from 2002,
The accounting period of interest receivable of financial enterprises is adjusted from 180 days to 90 days. Therefore, the financial enterprise loan interest collection camp
The industry tax is adjusted as follows:
After a financial enterprise issues loans (including self-operated loans and entrusted loans, the same below), it fails to calculate the interest receivable in the specified accounting period.
During the period, the interest receivable shall be declared and paid business tax as required; Since the interest settlement date, the loan interest receivable exceeds the uncollected interest receivable.
If the interest accounting period or loan principal has not been recovered for more than 90 days, it shall be declared and paid according to the actually received interest.
Industry tax.
The financial enterprises mentioned here refer to banks (including state-owned, collective, joint-stock system, joint venture, foreign-funded banks and other ownership systems).
Bank form), urban credit cooperatives and rural credit cooperatives, trust and investment companies and finance companies.