第十八章 稅務(wù)咨詢和稅務(wù)籌劃與2008年舊教材相比，本章為新增章節(jié)。知識點1：稅務(wù)咨詢第一節(jié) 稅務(wù)咨詢一、稅務(wù)咨詢的概念（一）稅務(wù)咨詢的概念稅務(wù)咨詢是稅務(wù)代理業(yè)務(wù)中最普遍性的服務(wù)內(nèi)容。（二）稅務(wù)咨詢的形式（三）稅務(wù)咨詢的內(nèi)容結(jié)合咨詢內(nèi)容和現(xiàn)實業(yè)務(wù)范圍，稅務(wù)咨詢的內(nèi)容主要包括以下幾個方面：1、稅收法律法規(guī)和政策規(guī)定方面的咨詢2、稅收法律法規(guī)和政策運用方面的咨詢3、納稅操作規(guī)程方面的咨詢4、涉稅會計處理的咨詢二、稅務(wù)咨詢的業(yè)務(wù)流程（一）稅務(wù)咨詢業(yè)務(wù)流程規(guī)則（二）稅務(wù)咨詢的業(yè)務(wù)流程三、稅務(wù)咨詢的技術(shù)要點和操作規(guī)范（一）稅務(wù)咨詢?nèi)藛T的素質(zhì)要求（二）稅務(wù)咨詢的技術(shù)規(guī)則稅務(wù)咨詢的技術(shù)規(guī)則是咨詢?nèi)藛T進行稅務(wù)咨詢所應(yīng)遵守的專業(yè)活動技術(shù)準則?？梢愿爬?2字原則，即：科學(xué)、合理、實用、效率、整體、超前。知識點2：稅務(wù)籌劃第二節(jié) 稅務(wù)籌劃一、稅務(wù)籌劃的概念（一）稅務(wù)籌劃的概念稅務(wù)籌劃指的是在稅法規(guī)定的范圍內(nèi)，通過對經(jīng)營、投資、理財?shù)然顒拥氖孪然I劃和安排，盡可能地獲得“節(jié)稅”的稅收利益。它是稅務(wù)代理機構(gòu)可從事的不具有鑒證性能的業(yè)務(wù)內(nèi)容之（三）稅務(wù)籌劃相關(guān)概念1、節(jié)稅（tax saving）。顧名思義，就是節(jié)減稅收。

是納稅人利用稅法的政策導(dǎo)向性，采取合法手段減少應(yīng)納稅款的行為，一般是指在多種營利的經(jīng)濟活動方式中選擇稅負最輕或稅收優(yōu)惠最多的而為之，以達到減少稅收的目的。節(jié)稅具有合法性、政策導(dǎo)向性、策劃性、倡導(dǎo)性的特征。2、避稅（tax avoidance）。避稅是納稅人利用稅法的漏洞、特例或者其他不足之處，采取非違法的手段減少應(yīng)納稅款的行為。避稅具有非違法性、策劃性、權(quán)利性、規(guī)范性和非倡導(dǎo)性的特點。3、逃稅與偷稅。逃稅（tax evasion）是納稅人故意違反稅收法律法規(guī)，采取欺騙、隱瞞等方式，逃避納稅的行為。偷稅(tax fraud)二、稅務(wù)籌劃基本方法基本方法具體方法（一）稅務(wù)籌劃的切入點五大切入點：1.選擇稅務(wù)籌劃空間大的稅種為切入點2.以稅收優(yōu)惠政策為切入點3.以納稅人構(gòu)成為切入點4.以影響應(yīng)納稅額的幾個基本因素為切入點5.以不同的財務(wù)管理環(huán)節(jié)和階段為切入點（二）利用優(yōu)惠政策籌劃法從總體角度來看，利用優(yōu)惠政策籌劃的方法主要包括：1.直接利用籌劃法。2.地點流動籌劃法。3.創(chuàng)造條件籌劃法。從稅制構(gòu)成要素的角度探討，1.利用免稅2.利用減稅3.利用稅率差異4.利用分劈技術(shù)5.利用稅收扣除6.利用稅收抵免7.利用延期納稅8.利用退稅（三）利用轉(zhuǎn)讓定價籌劃法企業(yè)之間轉(zhuǎn)移收入或利潤時定價的主要方式有：1.以內(nèi)部成本為基礎(chǔ)進行價格轉(zhuǎn)讓。

2.以市場價格為基礎(chǔ)進行價格轉(zhuǎn)讓關(guān)聯(lián)企業(yè)之間進行轉(zhuǎn)讓定價的方式有很多，一般來說主要有：1.利用商品交易進行籌劃。2.利用原材料及零部件購銷進行籌劃。3.利用關(guān)聯(lián)企業(yè)之間相互提供勞務(wù)進行籌劃。4.利用無形資產(chǎn)價值評定困難進行籌劃。（四）利用稅法漏洞籌劃法1.利用稅法中的矛盾進行籌劃。2.利用稅務(wù)機構(gòu)設(shè)置不科學(xué)進行籌劃。3.利用稅收管轄權(quán)進行籌劃。（五）利用會計處理方法籌劃法1.存貨計價方法的選擇2.固定資產(chǎn)折舊的稅務(wù)籌劃：包括固定資產(chǎn)計價、折舊年限、折舊方法、計價和折舊的稅務(wù)籌劃方法的綜合運用【例題·多選題】從總體角度來看，利用優(yōu)惠政策籌劃的方法主要包括（）。A.直接利用籌劃法B.分劈技術(shù)籌劃法C.創(chuàng)造條件籌劃法D.利用退稅籌劃法【答案】AC【解析】從總體角度來看，利用優(yōu)惠政策籌劃的方法主要包括：直接利用籌劃法、地點流動籌劃法、創(chuàng)造條件籌劃法。【例題·計算題——《夢想成真－經(jīng)典題解》跨章節(jié)練習(xí) 第12題】 本題涉及土地增值稅法、營業(yè)稅法、城建稅法（教育費附加）、稅收籌劃。某房地產(chǎn)開發(fā)公司專門從事普通住宅商品房開發(fā)。2008年3月2日，該公司出售普通住宅一幢，總面積91000平方米。該房屋支付土地出讓金2000萬元，房地產(chǎn)開發(fā)成本8800萬元，利息支出為1000萬元，其中40萬元為銀行罰息（不能按收入項目準確分攤）。

假設(shè)城建稅稅率為7%咨詢公司稅務(wù)籌劃，印花稅稅率為0.05%、教育費附加征收率為3%。當?shù)厥〖壢嗣裾?guī)定允許扣除的其他房地產(chǎn)開發(fā)費用的扣除比例為10%。企業(yè)營銷部門在制定售房方案時，擬定了兩個方案，方案一：銷售價格為平均售價2000元/平方米；方案二：銷售價格為平均售價1978元/平方米。要求：根據(jù)上述資料，按下列序號計算回答問題，每問需計算出合計數(shù)：（1）分別計算各方案該公司應(yīng)納土地增值稅；（2）比較分析哪個方案對房地產(chǎn)公司更為有利，并計算兩個方案實現(xiàn)的所得稅前利潤差額?！敬鸢浮浚?）各方案該公司應(yīng)納土地增值稅方案一：計算扣除項目：①取得土地使用權(quán)所支付的金額：2000萬元②房地產(chǎn)開發(fā)成本：8800萬元③房地產(chǎn)開發(fā)費用＝（2000＋8800）×10%＝1080（萬元）④稅金：銷售收入＝91000×2000÷10000＝18200（萬元）營業(yè)稅＝18200×5%＝910（萬元）城建稅及教育費附加＝910×（7%＋3%）＝91（萬元）印花稅＝18200×0.05%＝9.1（萬元）土地增值稅中可以扣除的稅金＝910＋91＝1001（萬元）⑤加計扣除＝（2000＋8800）×20%＝2160（萬元）扣除項目金額合計＝2000＋8800＋1080＋1001＋2160＝15041（萬元）增值額＝18200－15041＝3159（萬元）增值率＝3159÷15041＝21%＜50%，適用稅率30%。

土地增值稅稅額＝3159×30%＝947.7（萬元）方案二：計算扣除項目： ①取得土地使用權(quán)所支付的金額：2000萬元②房地產(chǎn)開發(fā)成本：8800萬元③房地產(chǎn)開發(fā)費用＝（2000＋8800）×10%＝1080（萬元）④與轉(zhuǎn)讓房地產(chǎn)有關(guān)的稅金：銷售收入＝91000×1978÷10000＝17999.8（萬元）營業(yè)稅＝17999.8×5%＝899.99（萬元）城建稅及教育費附加＝899.99×（7%＋3%）＝90（萬元）印花稅＝17999.8×0.05%＝9（萬元）土地增值稅中可以扣除的稅金＝899.99＋90＝989.99（萬元）⑤加計扣除＝（2000＋8800）×20%＝2160（萬元）扣除項目金額合計＝2000＋8800＋1080＋989.99＋2160＝15029.99（萬元）增值額＝17999.8－15029.99＝2969.81（萬元）增值率＝2969.81÷15029.99＝19.76%根據(jù)土地增值稅稅收優(yōu)惠規(guī)定：建造普通標準住宅出售，增值額未超過扣除項目金額20%的，免征土地增值稅，所以，第二種方案不交土地增值稅。（2）比較分析對房地產(chǎn)公司更為有利的方案，并計算兩個方案實現(xiàn)的所得稅前利潤差額。

①方案一所得稅前利潤＝18200－（2000＋8800＋1000＋1001＋9.1＋947.7）＝4442.2（萬元）方案二所得稅前利潤＝17999.8－（2000＋8800＋1000＋989.99＋9）＝5200.81（萬元）方案二雖然降低了售價，但是由于不需要繳納土地增值稅，使得稅前利潤較方案一高，所以咨詢公司稅務(wù)籌劃，對房地產(chǎn)公司更為有利的是方案二。②兩種方案在所得稅前利潤差額＝5200.81－4442.2＝758.61（萬元）第三節(jié)稅務(wù)咨詢和稅務(wù)籌劃的風(fēng)險控制稅務(wù)咨詢和稅務(wù)籌劃的執(zhí)業(yè)風(fēng)險指稅務(wù)代理人員因未能完成代理事項和履行代理職責(zé)所要承擔(dān)的法律責(zé)任。其產(chǎn)生風(fēng)險的原因主要源自委托人即納稅人、扣繳義務(wù)人和代理人員及其機構(gòu)自身。風(fēng)險產(chǎn)生因素內(nèi)容（一）從委托人方面產(chǎn)生的風(fēng)險因素1.委托人的納稅意識。2.委托人的委托意向與合作態(tài)度。3.委托人的財務(wù)核算基礎(chǔ)。（二）執(zhí)業(yè)人員及其機構(gòu)方面產(chǎn)生的風(fēng)險因素1.執(zhí)業(yè)人員的職業(yè)道德水平。2.執(zhí)業(yè)人員的專業(yè)勝任能力。3.受托代理機構(gòu)執(zhí)業(yè)質(zhì)量控制程度。manufacturers of technical documents on the quality requirements applicable to this project. Construction quality inspection and evaluation standards issued by the national power company of the electric power construction standard for quality inspection and assessment of the 11 articles assessment inspection standards as well as other relevant regulations issued by the Ministry of electric power, the State power company executive. Does not verify in the specification within the evaluation criteria, implementation design, manufacturer or ... Or issue a new national standards and regulations, bidders shall comply with new norms and standards. If there are conflicts or is inconsistent, whichever is the higher standards. 3.3 3.3.1 project of responsibility, authority and communication organization and project managers, at all levels of responsibility and authority see section II of chapter III of the present tender site management organization and part of workforce planning. 3.3.2 according ISO 9001, GB/T 50430 and company quality distribution of the quality manual, combining the departments of projects, project quality function distribution allocation table on the following page of the project's quality functions shown below. 3.3.3 project with each Department interface, interface between the internal departments of the project by project managers at all levels and the quality regulations of the responsibilities and authorities of the Department. Customer requirements and hope: project management; Quality planning, management program: the project's quality control Department; Site design: Project Engineering Department; Contract: the contract budgetmanufacturers of technical documents on the quality requirements applicable to this project. Construction quality inspection and evaluation standards issued by the national power company of the electric power construction standard for quality inspection and assessment of the 11 articles assessment inspection standards as well as other relevant regulations issued by the Ministry of electric power, the State power company executive. Does not verify in the specification within the evaluation criteria, implementation design, manufacturer or ... Or issue a new national standards and regulations, bidders shall comply with new norms and standards. If there are conflicts or is inconsistent, whichever is the higher standards. 3.3 3.3.1 project of responsibility, authority and communication organization and project managers, at all levels of responsibility and authority see section II of chapter III of the present tender site management organization and part of workforce planning. 3.3.2 according ISO 9001, GB/T 50430 and company quality distribution of the quality manual, combining the departments of projects, project quality function distribution allocation table on the following page of the project's quality functions shown below. 3.3.3 project with each Department interface, interface between the internal departments of the project by project managers at all levels and the quality regulations of the responsibilities and authorities of the Department. Customer requirements and hope: project management; Quality planning, management program: the project's quality control Department; Site design: Project Engineering Department; Contract: the contract budgetmanufacturers of technical documents on the quality requirements applicable to this project. Construction quality inspection and evaluation standards issued by the national power company of the electric power construction standard for quality inspection and assessment of the 11 articles assessment inspection standards as well as other relevant regulations issued by the Ministry of electric power, the State power company executive. Does not verify in the specification within the evaluation criteria, implementation design, manufacturer or ... Or issue a new national standards and regulations, bidders shall comply with new norms and standards. If there are conflicts or is inconsistent, whichever is the higher standards. 3.3 3.3.1 project of responsibility, authority and communication organization and project managers, at all levels of responsibility and authority see section II of chapter III of the present tender site management organization and part of workforce planning. 3.3.2 according ISO 9001, GB/T 50430 and company quality distribution of the quality manual, combining the departments of projects, project quality function distribution allocation table on the following page of the project's quality functions shown below. 3.3.3 project with each Department interface, interface between the internal departments of the project by project managers at all levels and the quality regulations of the responsibilities and authorities of the Department. Customer requirements and hope: project management; Quality planning, management program: the project's quality control Department; Site design: Project Engineering Department; Contract: the contract budget

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