However, there are opportunities for tax avoidance under the following circumstances:
First, taxpayers produce taxable consumer goods for their own use, and determine the sales amount according to the sales price of similar consumer goods. When determining, the consumption tax can be saved by determining at a lower price. In the absence of similar sales prices of consumer goods, sales should be determined according to the composition of taxable value.
Taxable value composition: Taxable value composition = (cost+profit) +( 1- consumption tax rate).
From the perspective of tax avoidance, it is beneficial to reduce costs and profits to save taxes.
Second, when processing taxable consumer goods, the sales volume shall be determined according to the price of similar consumer goods by the trustee. At this time, the entrusting party can cooperate with the entrusted party to get the opportunity of tax avoidance when determining the price, and take the price determination as a means of tax avoidance. If there is no similar sales price of consumer goods, it shall be determined according to the taxable value composition. The taxable value of composition is: taxable value of composition = (material cost+processing fee) ÷( 1- consumption tax rate).
Among the above taxable values, there are tax avoidance opportunities for materials and processing fees, and the entrusting party can get the assistance of the entrusted party to reduce the materials and processing fees, thus saving consumption tax.
Iii. Imported taxable consumer goods are determined according to the taxable value composition, which is: taxable value composition = (customs duty paid price+tariff) ÷( 1- consumption tax rate).
In the above formula, there is no tax avoidance opportunity for tariff and consumption tax rates, but the duty-paid price of tariff is very flexible, so there is tax avoidance opportunity. Generally speaking, the smaller the duty-paid price, the more favorable it is for tax avoidance. Therefore, tax evaders are required to minimize the offset price and other factors that constitute the duty-paid price, and obtain customs approval.
Fourthly, if the VAT tax is not deducted from the taxpayer's sales or the price is collected together with the VAT tax because the special VAT invoice cannot be issued, the sales without VAT tax should be converted, and the conversion formula is: sales = sales with VAT /( 1+ VAT rate).
In the above formula, there are two points worthy of tax evasion: first, the sales with value-added tax should be regarded as the tax basis of consumption tax; Second, compressible sales with value-added tax are directly converted by formula, and there is no tax avoidance plan. These two situations are not conducive to enterprises to save consumption tax.