Can buy luxury cars in the name of an enterprise can reasonably avoid taxes?Expert: Don't believe it, this is flicker!

Buy luxury cars for shareholders in the name of an enterprise for personal use

Can this method avoid taxes reasonably?

Don't be fooled!

Recently, the tax departments of various localities have investigated and dealt with multiple fraudulent tax refund cases to prevent the "red envelopes" of preferential policies from falling into the criminal "pocket". One of the cases that use high -priced motor vehicles to increase the amount of tax in the industry have attracted the attention of the industry. Professionals remind enterprises that the so -called "magic enlightenment" of the assets of personal consumption accounts for tax avoidance is likely to be suspected of tax evasion.

real case scenario

According to the decision to disclose the tax administrative penalty decision, A Real Estate Consulting Co., Ltd. mainly operates real estate consulting, housing leasing and real estate intermediary services. On April 29 this year, the enterprise applied to the tax authority to refund the incremental tax and retain tax and obtain a tax refund of more than 240,000 yuan. After inspection by the tax department, it was found that more than 140,000 yuan was the amount of input tax that was not deducted by the cargo (service) that the company was actually used for personal consumption purchased by personal consumption, involving 44 special VAT invoices and 1 1 VAT invoice. The sales of motor vehicle sales are uniformly issued. In addition, the company purchased a second -hand luxury car in August 2020 at a price of 990,000 yuan, which has nothing to do with the unit's business and income.

After investigation, Company A included these motor vehicles and second -hand cars that were not related to production and operation, all of which were included in fixed assets and depreciated, and the "management expenses" subjects in 2020 and 2021 were listed. At the same time, enterprises will also deduct insurance taxes for motor vehicles, vehicle taxes paid for motor vehicles and used cars, etc., and will be deducted before the corporate income tax of 2020 and 2021.

After investigation and evidence, the tax authority made a penalty decision on June 30 to determine that the enterprise had falsely increased taxes and false declarations, and applied to tax authorities based on false data and obtained tax refund. The behavior of paying corporate income tax constitutes tax evasion and imposed a fine. In addition, the tax authorities shall be fined together on the issue of fabricating false tax calculations and listing expenses.

The key issue

The purchased motor vehicle and used cars have nothing to do with production and operation, which is one of the main reasons for Company A.

Wang Weishun, a public lawyer of the Third Inspection Bureau of the State Administration of Taxation Jinan City Taxation Bureau, said that in the practice, similar to Company A, it is not uncommon to record the company's accounts with personal consumer goods that have nothing to do with business business and income. Some business investors or shareholders will reimburse their family expenses such as shopping, eating, and other families. There are also some car used by personal use in the company's name, counting into the company's fixed assets, and listed relevant taxes, fuel costs, maintenance and maintenance costs, etc. in "management expenses". Since August 1, 2013, the amount of motorcycles, cars, and yachts that apply for consumption taxes for their own use of consumption tax will be deducted from the amount of output tax. Some enterprise investors cannot stand the so -called "fiscal and tax experts" flicker, regarding this provision as a "legal basis" for evading taxes on taxes, and purchasing luxury cars in the name of the company to achieve the purpose of deducting the value of value -added tax sales of the enterprise.

Kong Lingwen, a researcher at the Tax Research Institute of China University of Finance and Economics and the technical director of Zhonghui Shengsheng (Beijing) Tax Firm, analyzed that for goods or services for personal consumption, enterprises should pay attention to the production and operation of enterprises when dealing with taxation. distinguish. According to the corporate income tax law and related regulations, the expenditure that does not matter the income of enterprises shall not be deducted before the corporate income tax; in accordance with the temporary regulations and relevant regulations of the value -added tax, the enterprise purchases the goods or services used for personal consumption, and the corresponding VAT that the corresponding VAT will be purchased. The amount of input tax shall not be deducted; if it has been deducted, the input tax is required to be transferred out.

"The tax treatment is not compliant, and the legal consequences are serious." Kong Lingwen reminded the enterprise that after the implementation of the tax refund policy, if the enterprise does not accurately distinguish between the company's expenditure and the individual consumption of shareholders and executives, it will even increase the amount of tax, false declaration or other other input taxes, false declarations or others Deception means, fraud to retain tax refund, not only the risk of pursuing tax refund by the tax authority, but also may face administrative penalties or even criminal punishment.

risk warning

The reporter noticed that on some network platforms, there are often some so -called "fiscal and tax experts" teaching companies owners to avoid taxes by buying luxury cars. These "fiscal and tax experts" said that the boss can first purchase millions of luxury cars in the name of the company, and all costs take the company's account. In this way, not only can you pay more costs, but also the depreciation costs can also be taxed in corporate income tax taxes. Deduction. For two years, it can be sold to other companies for monetization. As long as it is lower than the original price, there is no need to pay VAT and personal income tax.

The analysis of Kong Lingwen, these methods are essentially the purpose of delaying or evading taxes through formal business deformation, which is obviously contrary to the principle of tax law. In the current severe crackdown on fraudulent tax refund, the company's "buried thunder" behavior in the previous year is more likely to be "detonated". Kong Lingwen suggested that enterprises should pay attention to tax -related issues in the purchase, use and transfer of related assets, and do a good job of compliant treatment. Do not listen to the flicker of the so -called "fiscal and tax experts".

Zhou Bin, a partner of the Rongcheng Tax Firm (Xiamen) Co., Ltd., analyzed that when purchasing assets, the company should be purchased in conjunction with the company's scale and profitability. Do not excessively pursue assets that exceed the actual business needs of high -end luxury cars. In daily operations, compliance management of assets should also be strengthened. For example, after the enterprise purchases a vehicle, it is necessary to establish a sound vehicle use system, and standardize the application, vehicle, mileage registration registration, etc. of the vehicle use, to avoid unable to divide individuals and production and operations, and cause tax -related disputes. Zhou Bin also reminded that individual investors who have wholly -owned enterprises and partnerships with corporate funds are based on corporate funds as their own, family members, and their relevant personnel to pay the consumer expenditure that is not related to the production and operation of the enterprise. The profit distribution of individual investors must be incorporated into the personal production and operation of investors, and the personal income tax is levied in accordance with the "production and operation of production and operation" projects of individual industrial and commercial households; With corporate funds as their own, family members and their relevant personnel paying for consumer expenditures that are not related to the production and operation of the enterprise, and the purchase of property expenditures such as cars and housing, it is deemed to be a dividend distribution of individual investors. "Dividend income" project is levied for personal income tax.

Wang Weishun suggested that enterprises should pay taxes in accordance with the law in the asset transfer link. According to the relevant provisions of the value -added tax, the general taxpayer's assets are paid for the transfer of assets. If the amount of input tax has been deducted at the time of purchase, the value -added tax shall be paid at the applicable tax rate. If it is transferred to other units or individuals at a low price, according to Article 35 of the tax collection management law, if the tax calculation basis is obviously low and there is no proper reasons, taxation shall be declared in accordance with the fair price of the market. It should be noted that if the enterprise is transferred to the internal personnel such as shareholders, employees and other enterprises if the enterprise is transferred to shareholders, employees, etc., for the part with the transfer amount lower than the fair value, it should be deducted from the shareholders dividend or salary and salary, and the withdrawal and payment in accordance with the law shall be deducted and paid in accordance with the law. Personal Income Tax.

Note: In summary, there is a risk point for avoidance of luxury cars:

(1) Enterprise income tax:

1. Use link: High -end luxury cars, such as assets that exceed the actual needs of the enterprise, cannot be divided by individual self -use and production and operation.

2. Disposal link: The transfer of low prices confuses the difference in net value and fair value of the car of the car. The tax calculation basis is obviously low and there is no proper reasons. The income is confirmed at fair value to increase the risk of taxable income.

(2) VAT

1. Use link: High -end luxury cars, such as the actual business needs of the enterprise, have the risk of being identified as personal consumption, and the corresponding value -added tax input tax must not be deducted.

2. Disposal link: The transfer of low prices confuses the difference between the net tax and fair value of the car. The tax calculation basis shall be obviously low and there is no proper reasons.

Two situations: simple taxation and general tax calculation:

1. Simple tax calculation:

(1) Small-scale taxpayers sell cars they have used by themselves to enjoy a value-added tax 3%levy rate at 2%; 2020.3.1-2021.3.31, minus 1%collection; 2022.4.1-2022.12.31, free Expedition to value -added tax.

(2) For general taxpayers selling the car they have used, which belongs to the following four situations, it can be levied VAT based on a minimalist method at 3%and 2%:

① The taxpayer is a small -scale taxpayer when purchasing a fixed asset, and is determined to sell fixed assets after general taxpayers.

② General taxpayers sell fixed assets that they have used their own or not deducting input tax, and the value -added tax is levied at a 3%levy rate at a simple method according to the simple method.

③ The fixed assets obtained by the general taxpayer sold by the general taxpayer who have used and incorporated into the pilot of the camp will be implemented.

④ General taxpayers who have not been included in the pilot pilot expansion of VAT deduction before December 31, 2008, selling fixed assets purchased before December 31, 2008, which has been used.

2. General tax calculation:

Since August 1, 2013, the amount of motorcycles, cars, and yachts applied for consumption taxes that general taxpayers have applied for consumption tax will be deducted from the output tax. Therefore, the general taxpayer sales of the consumption tax from August 1, 2013, and if the over -entry tax has been deducted according to regulations, the value -added tax is levied at a applicable tax rate of 13%.

(3) Personal income tax

1. Use link: Personal investors in the wholly -owned enterprises and partnerships, with corporate funds as their own, family members, and their relevant personnel to pay the consumer expenditure that is not related to the production and operation of the enterprise, and the property expenditure of buying a car and housing is deemed to be deemed to be deemed to be the property expenditure. The profit distribution of individual investors in individual investors must be incorporated into the personal production and operation income of investors. According to the "production and operation income" project of individual industrial and commercial households, it shall levy personal income tax; Those who use corporate funds as their own, family members, and their relevant personnel to pay the consumer expenditure that has nothing to do with the production and operation of the enterprise and purchase the property expenditure of automobiles and housing. It is deemed to be a dividend distribution of individual investors. In accordance with the "interest, dividend dividends, dividend dividends "Dividend income" project shall levy personal income tax.

2. Transfer link: If the company transferred the low prices of assets such as vehicles to the internal personnel of shareholders, employees and other enterprises, for the part of the transfer amount lower than the fair value, it should be deducted from the shareholders dividend or salary and salary, and the payment is deducted in accordance with the law. Personal Income Tax. Enterprise purchase luxury cars

Whether it is used for personal consumption or production and operation

How to judge?

Buy luxury cars for personal use in the name of an enterprise -this method can reasonably avoid taxes, causing extensive reposting and readers' attention. The focus of the reader's heated discussion is whether the luxury cars purchased are personal consumption or business operations. What is the specific judgment standard in practice? With this issue, the reporter interviewed relevant experts and some grass -roots tax authorities.

Judgment method 1: Analysis of the nature and root of expenditure

According to the relevant provisions of corporate income tax and value -added tax, enterprises shall calculate and deal with personal consumption and expenditure related to production and operation. For corporate income tax, pre -tax deduction must meet the basic requirements of correlation and rationality. Liu Yingfu, a third -level director of the State Administration of Taxation's Guangzhou Municipal Taxation Bureau, told reporters that according to the provisions of the corporate income tax law, the actual and reasonable expenditure of income from the company's income is allowed to deduct the taxable income amount; Other expenditures that have nothing to do with income, shall not be deducted when calculating the taxable income; fixed assets that are not related to business activities shall not calculate depreciation deductions.

Liu Yingfu analyzed that related expenditures refer to expenditures directly related to revenue. The judgment is directly correlated or not, analyzes from the root causes and nature of expenditure, rather than the result of expense expenditure. For example, after corporate executives have a legal lawsuit due to personal reasons, getting rid of legal disputes is conducive to the management and management of the enterprise. As a result, it may indeed be good for enterprise operations. The personal expenditure of the executive is not allowed to deduct the expenditure as an enterprise before tax. For another example, some netizens believe that the owner of the company has a good mood to buy a luxury car, and the mood is good for improving the company's performance. Obviously, this is not within the meaning of "related" tax law.

Judgment Method 2: Complete analysis from general operations

Reasonable expenditure refers to the routine of production and operation activities, and it should be included in the current profit and loss or the necessary and normal expenditure of the cost of the assets. The rationality of judging expenditure is mainly to see if the calculation and distribution methods conform to the general business routine. For example, the salary level of an enterprise is too large with whether the level of wages of the society or the same industry is too large, and the business entertainment fee incurred is consistent with the level of business amount or business of the business.

For example, Li Gengju, the head of the Income Tax Section of the Taxation Bureau of the State Administration of Taxation, said that if a real estate agency consulting enterprise, the annual sales of only millions of yuan, it costs millions of yuan to buy a luxury car for pre -tax deduction, from Looking at the business activities of the real estate intermediary industry, the business personnel take guests to see the house and other business activities. Generally, they will not use luxury cars to pick up and drop off. It is difficult to say that buying luxury cars is used for business activities.

Judgment method three: take out effective evidence

In practice, whether an enterprise's expenditure constitutes a "personal consumption", in practice, it will make a comprehensive judgment based on the integrity and tax regulations of both parties to the party.

Taking luxury cars as an example, the first is to see the actual use of luxury cars and whether the user meets the principles of correlation. Kong Lingwen, a researcher at the Tax Research Institute of the large enterprise of China, said that private enterprises A company A purchased luxury cars in its own name, publicly paid publicly, and obtained a special VAT invoice. During the tax treatment, the enterprise accelerated depreciation at a one -time deduction policy within 5 million yuan, and deducted the value of the value -added tax entry tax. However, tax personnel inspections found that the car was used by the direct relatives of the company's main person in charge all year round and was not put into use in the company, and the relatives of the company's main person in charge were not corporate employees. In this case, it can basically be judged that the luxury car is used for personal consumption.

Suggesting enterprise: Improving vehicle purchase and management system

Hang Jianwei, a partner of Zhonghui (Zhejiang) Tax Firm, suggested that enterprises. In practice, the evidence chain provided by the tax authorities is usually complete and rigorous. Based on this, taxpayers should establish corresponding management mechanisms for the purchase, use and disposal of assets, and improve the evidence collection chain so that when related disputes occur, there is no "subjective intentional" situation. For example, the company should establish a relevant system for official vehicles internally, and clarify the amount of car purchase standards, the scope of model, and the regulations of the use of the car, especially the system must standardize the application of the vehicle's application, car delivery, mileage registration registration and other systems in order to prove the vehicle Use correlation with enterprise production and operation.

At the same time, buying vehicles should pay attention to the matching of its business business, considering the scale and profitability of the company, what grade and type of vehicle to buy for business reception is appropriate and reasonable. After the vehicle is disposed of, pay attention to compliance. If the company is finally controlled by the boss and the subsequent company sells the vehicle to the boss at a low price, it may be identified as a tax avoidance motivation. The company should avoid such behaviors that may be considered "subjective and intentional".

Source: China Tax News

- END -