Client's background: Company A has an idle warehouse with the original property value of 5 million yuan. Company B plans to use the warehouse due to the lack of storage capacity. The deduction rate of the original property value is 30%.

Customer needs: to create a tailored tax planning plan

The experts of Yilong suggest: change the lease contract of the warehouse into a storage contract (provide storage personnel to change the warehouse into a warehouse, provide storage services for customers, charge storage fees, and the annual storage income is 1 million yuan.)

nalysis of the

Scheme 1: A will rent the warehouse to collect the rental fee, the annual rent of 1 million yuan

Prperty tax payable =100×12%= 120,000 yuan, VAT payable =100×9%= 90,000 yuan, excluding other taxes and fees, total expenditure of 210,000 yuan.

Plan 2: Equip storage personnel to change the warehouse into a warehouse, provide storage services for customers, charge storage fees, and the annual storage income is 1 million yuan.

Property tax payable =500×(1-30%)×1.2%= 42,000 yuan, VAT payable =100×6%= 60,000 yuan, excluding other taxes and fees, a total expenditure of 102,000 yuan.

Plan 2 saves 108,000 yuan.

Scheme based on

Ad valorem:

Taation is based on the property residual value, that is, 1.2% of the residual value after the original value of the property is deducted by 10%-30% at a time.

Charge from hire:

Taxation is based on the rental income obtained from the rental of the premises, and the tax rate is 12%.

Tax planning: the AD valorem levy to reduce the original value of the property, from the rent levy to reduce rental income as far as possible. According to the calculation and comparison of the size of the tax burden of the two ways, the use of preferential tax policies and according to the actual situation to choose the low tax burden method to achieve the purpose of tax saving.