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委托加工业务在当今社会日渐盛行,明确化的分工使得委托方只需要提供原料和主要材料,省去了产品生产的中间过程,委托方得以将更多的时间和精力投入到产品的销售环节,以获得更高的利润。而受托方在产品的原料采集、生产、销售三个环节中只需要专注于生产环节,降低了受托方企业的风险。本文以具体事例出发,对委托加工业务进行了准确地界定,同时也对国家法律法规中对委托加工业务双方的要求进行了系统阐述,最后,从委托方和受托方两个角度,分别进行了相关税务分析,为企业进行委托加工业务提供税务筹划技巧。
Entrusted processing business is increasingly prevalent in today’s society, a clear division of labor makes the commissioning party only need to provide raw materials and main materials, eliminating the need for the intermediate process of product production, the commissioner will be more time and energy into the product sales, To get higher profits. The trustee in the product of raw materials collection, production and sales of three links only need to focus on the production process, reducing the risk of the trustee business. Based on the concrete examples, this paper accurately defines the entrusted processing business, and also elaborates the requirements of both sides in the national laws and regulations on the entrusted processing business. Finally, from the perspectives of the principal and the trustee, Relevant tax analysis, tax planning for the enterprise commissioned by the processing business skills.