Zhu Lingling chuckled: "Xiaobai, have you ever thought that this might be a double act scam? As long as you sign this kind of contract, whether you buy it or not, you will fall into the trap."
"Oh? How could this happen?" Niu Xiaobai still didn't understand.
"When you use 100% of the payment to buy the goods back from the supplier, the purchaser may say that their customer's plan has changed, so the goods are no longer required, and the 30% advance payment is no longer required... When you take it seriously
When I studied these goods, I realized that they were nothing but useless rubbish! It felt like I was spending abalone money but eating cabbage instead!"
"Then, since we know it's a trap, we just won't do this business."
"If you don't want to purchase goods from the supplier, the purchaser will use your violation of the purchase contract as an excuse to demand the return of double the advance payment. There is no escape!"
"Oh my God! Is there such a trap? The difference between humans and pigs is that pigs are always pigs, but sometimes humans are not humans!" Niu Xiaobai was startled, "The subject of this scam should be
A very special product, right? If it were just some ordinary products, wouldn't they be fooled? Think about it, if they don't want it anymore, you can still sell it to others."
Zhu Lingling smiled slightly: "In fact, not necessarily. Even if it is an ordinary subject matter, if you are not careful, you will be fooled. For example, a purchaser uses seemingly normal trading methods to negotiate a purchase contract with you.
, the subject matter is of huge value, and the profit is also very considerable. Everything seems to be fine, but there is one thing. Before signing the contract, a key person asks you for a kickback. And, he will use various reasons to ask you to pay in advance.
Give him a kickback."
"Haha, this act of taking kickbacks is common in any trade transactions. This is understandable." Niu Xiaobai smiled.
"You're right. However, the kickbacks are really required after the deal is concluded. Before the business is completed, the supplier has to pay the kickback first. Does it make sense? According to some people, you don't even have the punctuation marks.
I can’t believe it! If you really gave it in advance, then the money might be lost.”
"It seems that we still think about things too simply! Alas!" Niu Xiaobai said with emotion, "When Xiaoya signed the contract with them, she always thought that they had already paid 30% of the advance payment.
It’s a lot of money, so it won’t lead to a breach of contract, right? But I didn’t expect that such a thing would happen!”
"Hehe! As the saying goes, every time you learn something, you gain wisdom. The more things she has experienced in the future, she will have experience in this area. I guess, when I see this kind of contract again in the future, except for 'A'
In addition to the clause that the advance payment will not be refunded if the party breaches the contract, she will definitely add another clause of 'penalty after breach of contract' to protect the legitimate rights and interests of your company... Don't be anxious, take your time." Zhu Lingling consoled her.
"Alas! This is all we can do now. It's like a mountain apart!"
Zhu Lingling nodded in agreement: "That's true. There are specializations in the art industry! Every industry and every position has some of their own skills and know-how. It is difficult for outsiders to understand them at the moment.
For example, in terms of financial management, our chairman needed a large sum of cash to purchase a large item a few days ago. He ran to our accountant and said: 'I want 1 million in cash. This afternoon, you can buy something big.
Transfer money from the company account to my personal account.’ The accountant asked: ‘If you transfer money directly, you will have to pay shareholder dividend tax of 200,000 yuan. Are you sure you want to do this?’”
Generally speaking, if funds are transferred from a company's account to an individual's bank card, and the amount is not large or can be justified from the tax perspective, individual income tax will not be paid. However, if the transfer is to a related person of the company, such as the legal representative
, shareholders, supervisors and their families, etc., or in the form of reserve funds for a long time, and the current accounts are not cleared for a long time, will be recognized as dividends by tax, and will pay shareholder dividends tax at a tax rate of 20%. So in the end
It is best not to transfer public funds directly to personal bank cards.
Similarly, purchasing vehicles, real estate, etc. for individuals with public funds will also be regarded as dividends. However, if vehicles, large items, etc. are purchased in the name of a company, book profits and corporate income tax can be reduced, but these vehicle properties belong to the company.
Property is not personal.
"Haha! 200,000 yuan? 200,000 yuan is not a small amount! Is your chairman willing to do this?"
"Of course our chairman was unwilling and asked the accountant aunt what she could do. The accountant aunt thought for a while and said: 'There is a way to transfer your old car downstairs to the company's name, and I will transfer the money to you immediately;
The original purchase price of your car was 1.4 million yuan, and the current depreciation price was 1 million yuan and sold to the company. Then I transferred 1 million yuan to you from the public account. At this time, you only need to pay stamp duty of 1,000 yuan... Not only that, in the future, this car will be calculated
The fixed assets invested in the company, the depreciation of the car can also be deducted from tax, and the maintenance fees, gas fees, tolls, etc. incurred by the vehicle can also be deducted before tax... Do you think this method is acceptable? 'Our chairman heard this method at the time,
I'm so happy that I almost kissed the accountant aunt!"
"Wow! High! It's really too high! These two methods seem to be similar, but the difference in effect is really huge!" Niu Xiaobai exclaimed.
"In terms of finance, have you encountered any examples that you can't understand?" Seeing Niu Xiaobai's high interest, Zhu Lingling asked again.
"Yes, yes! For example, our general manager spent more than one million yuan to buy a set of high-end mahogany office furniture some time ago. More than one million yuan! It's really a luxury. Don't you
You know, she tells us every day that the company's cash flow is tight, yet she spends such a huge price to buy such a luxurious set of office furniture. This really makes me unable to understand!"
"Haha... If I guess correctly, first of all, buying this set of furniture has a billing period, and it is not purchased with cash as you said; secondly, the purchase cost of office furniture can be offset against the company's profit, so the company
Pay less corporate income tax; also, office furniture can be depreciated every year. After five years, the purchase cost has basically been depreciated, and its residual value is equal to zero. However, mahogany furniture retains its value as it is kept.
After selling it, you will get a considerable amount of non-operating income. If you think about it, this is equivalent to using the supplier's accounting period and corporate income tax to buy a large item, paying less tax through depreciation and apportionment, and finally
The money turned into a considerable amount of cash. This is a brilliant financial management trick! How can you not understand it? "
"Wow! It's so interesting. It turns out that through proper financial management methods, the company can not only save taxes, but also make money! This financial skill is really useful! It seems that in the future I will play less mobile games and spend more time online.
Go to school and learn these useful things.”
But Lingling Zhu shook her head: "Those who write about self-media on the Internet are mixed, and what they say may not be true. Once, I saw an article on a news app written by someone who claimed to be a 'financial and tax planning expert'
, the title is quite attractive, saying that as long as you are willing to spend 20,000 yuan for your employees, you can pay more than 400,000 yuan less in corporate income tax.”
"Oh? There is such a good thing?" Niu Xiaobai's curiosity was suddenly aroused.
"I quickly clicked on it and saw that the case said this: A certain company was a small-scale enterprise and made a profit of 3.01 million yuan last year. According to regulations, if the company's profit exceeds 3 million yuan, the corporate income tax rate is 25%.
Without optimization, a corporate income tax of 752,500 yuan would have to be paid. This expert suggested that the company boss should take out 20,000 yuan of it to buy New Year and holiday gifts for employees. After such an operation, the company's profit is still left
With a lower tax rate of 2.99 million, the applicable 10% tax rate is met, and the corporate income tax paid is 299,000 yuan. By doing this, not only the employees were happy to receive the gifts, but the company also paid 453,500 yuan less in taxes. Everyone is happy! Positives and negatives
Offsetting this, it saved the company 433,500 yuan, which is the credit of this expert."
"The company's profit has only changed by 20,000 yuan, but how come the tax difference is more than 400,000 yuan? Isn't this incredible? I always feel that something is wrong!" Niu Xiaobai expressed his thoughts.
Zhu Lingling smiled: "I thought so too. At that time, I went to discuss it with our accountant. She only took one look at it, then smiled and cursed: What kind of bullshit 'fiscal and tax planning expert'? Even the word 'progressive'
I didn’t even understand the concept, but I still had the nerve to write about it in self-media and fool people? After she explained it, I understood the secret.”
For small-scale enterprises, the corporate income tax is stipulated as follows: the basic tax rate is 25%, and is divided into three levels according to the profit status of the enterprise. If the profit is less than 1 million yuan, the tax rate is 5%;
For the amount exceeding RMB 3 million, the tax rate is 10%; for the amount exceeding RMB 3 million, the tax rate is 25%.
Returning to the above example, the corporate income tax for a profit of 3.01 million yuan should be: 5% for the first 1 million yuan, 50,000 yuan; 10% for 1 million yuan to 3 million yuan, 20
10,000 yuan; the 10,000 yuan exceeding 3 million is 25%, which is 2,500 yuan. Adding these three parts together, the tax payable is 252,500 yuan.
According to the "fiscal and tax planning expert"'s seemingly "fierce" operation, the actual tax payable is 249,000 yuan, which includes 5% of the first 1 million yuan, which is 50,000 yuan; and
The other 10% of the 1.99 million yuan is 199,000 yuan.
The difference between the two plans is only 3,500 yuan. According to the 2019 version of the new policy, there are varying degrees of reductions and exemptions for corporate income tax for small and micro enterprises, so the difference is even less.
Lingling Zhu finally said with a smile: "Actually, I don't object to bosses giving benefits to employees, haha... But those so-called 'experts' shouldn't deceive people like this, right? How can they pay more than 400,000 less?"
Where's the buck'?"
"So there is such a big gimmick? Are these 'experts' too deceptive?"