分销渠道的节税设计
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摘要
本论文所研究的是分销渠道中的节税设计，目的在于对分销渠道的不同组织形式、不同销售行为进行涉税分析，找出筹划点，作出节税设计。
基本思路：先进行分销渠道节税空间分析，再进行分销渠道的节税设计，最后分析节税设计的风险与防范。
主要内容与观点：分销渠道是使产品或服务顺利的被使用或消费而相互配合起来的一系列独立组织。分销渠道主要有批发商和零售商。
任何纳税人都有规避税负的愿望和动机，他们要求以最小的投入，获取最大的产出，是税收筹划的经济基础和客观条件。
建立分销渠道的目的在于弥补企业财力的不足、获取最大规模分销的经济性、使企业获得更丰厚的回报、提高营销效率，而企业的不同组织形式形成不同的分销渠道，不同的组织形式交纳税款的方式也不一样，这就使得分销渠道有了税收筹划的可能性。
本文通过对企业组织形式、直销行为、代购代销行为、连锁经营模式的涉税分析，作出不同形式下的节税设计。
1、企业开办初期，下属企业可能发生亏损，设立分公司，因与总公司"合并报表"冲减总公司的利润后，可以减少应税所得，少缴所得税。而设立子公司就得不到这一项好处。但如果下属企业在开设的不长时间内就可能盈利，或能很快扭亏为盈，那么设立子公司就比较适宜，可以得到作为独立法人经营便利之处，还可以享受未分配利润递延纳税的好处。除了在开办初期要对下属企业的组织形式精心选择外，在企业的经营、运作过程中，随着整个集团或下属企业的业务发展，盈亏情况的变化，总公司仍有必要通过资产的转移、兼并等方式，对下属分支机构进行调整，以获得更多的税收利益。
2、直接销售的变种是多层传销，因销售产品增值税由公司统一交纳, 只对销售人员个人交纳税款作节税设计。
3、代购行为的征管待遇与税收法理一致。代销行为的征管待遇
与税收法理不符。销货方（物权所有人或合法处分人）的委托代销与购货方（物权受让人）委托代购是同一问题的不同视角、不同表述。二者经济活动基础一致，法律关系属性相同。在购、销、代理三方主体既定，购、销需求基本确定或可准确预计或安排的情况下，代购、代销商业模式可以“转换”，将代销转为代购后能节约税款。
4、微观层面的税收法律关系具有一定的可选择性；盈利模式设计是选择适用微观税收法律关系的有效手段。为了揭示连锁经营业态主要的带有普遍性的涉税问题，有必要对连锁经营的盈利模式——其实质是对商品流转增加值的实现环节和实现方式——作系统考察。
任何筹划都会有风险，税收筹划也不例外。如果纳税人曲解税收筹划的涵义，采取欺骗手段获取税收利益，则偏离了税收筹划的本意，具有很高的涉税风险。要有效开展税收筹划，获取最大的经营利益，必须把握税收筹划的前提：筹划者应具备超前意识；筹划方案不能与税法相抵触；筹划者要具备自我保护意识。
本文的创新之处在于将营销与税收结合，作了跨学科领域的探讨，以组织形式为媒介在营销与税收间搭起桥梁。目前税收筹划很少有涉及营销管理的研究，其节税设计对广大企业在新建、扩建分销渠道时会有所帮助。
The Digestion of the Saving Tax of the Selling Channel
What is studied in the thesis is the design about saving tax in the selling channel, which aims at analysis on tax, finding out planning point and designing on saving tax on base of the different organizing forms of the selling channel and the various selling behavior.
Fundamental Thread: the space analysis on selling-channel-saving-tax will be first on and then the saving tax design of the selling channel and at last is the design on its risk and guidance.
Main Contents and Outlook:
The selling channel is the series of independent organizations which concert each other and its aim helping service and products used or consumed smoothly, it has two forms including wholesaler and retailer. Any taxpayer holds the hopes and motivation of avoiding to pay tax. They want to get the most output for the least input, which is revenue plan's economic basis and external terms.
Construct the selling channel in order to make up the inadequacy in the company's capital, seek the most profits, get more rewards and conversely to accelerate the marketing efficiency. However, different selling channel caused by the difference in forms of the company's organization and therefore different ways of paying tax is made, which make the selling channel own the possibility of the revenue plan.
The thesis will give the saving-tax design under the different forms according to the analyses on the forms of company's organization, direct sale, commissioned to buy and sell, chain management.
1. At the beginning of running company, subordinate company maybe incur a loss, so we can set constituent company and combine income statement with the general company to surplus charge of general company in order to reduce income tax. Setting up subsidiary company can't have the advantage. But if the subordinate company can make profits or make up the loss in short time. It would be better to set subsidiary company by which we can be benefited as dependent corporation and also enjoy the
benefits of undistributed profit that is deferred pay for tax. General company also need to take more measures such as the transfer of assets, merger, rectifying the subordinate branch agencies in order to get more revenue profits than during the management and run of the company with all the conglomerates' development or the development and profit or loss of other than considerate choice of subordinate company in the beginning of the management.
2.Because the version of the direct sale is multiple-level sale and its added value tax is handed in by the company all together, only consider of the private pay for tax.
3.The treatment of the management of taxation behavior of indent buying is in coincidence with the law of revenue. the treatment of the indent sale is inverse with revenue laws. The seller on commission of the producer and the buyer are the different sight and different definition of the same matter. The two have the same economic basis and the same position in the laws and the same position in laws. When the buyer, seller and agency are determined and under the terms that the demand of buying and sale can be arranged or expected precisely, the commercial models of indent buying and indent sale can be" transferred", and then will save to pay tax after the indent sale is changed into indent buying.
4.There is some scope in the revenue laws' relations. The profit model designation is to choose efficient means that micro revenue laws' relations. In order to reveal the chain management's main and universal problem about revenue, It's necessary to make systematic observation on the profit model of chain management, the essence is on the accomplishment of merchandise transfer value and the means of accomplishment.
There is always risk in any scheme, revenue scheme is no exception. If the taxpayer misunderstand the meanings of revenue scheme, and uses deceitful means to get duty profit, that would deviate the first purpose of revenue scheme, and there is highly r
基本思路：先进行分销渠道节税空间分析，再进行分销渠道的节税设计，最后分析节税设计的风险与防范。
主要内容与观点：分销渠道是使产品或服务顺利的被使用或消费而相互配合起来的一系列独立组织。分销渠道主要有批发商和零售商。
任何纳税人都有规避税负的愿望和动机，他们要求以最小的投入，获取最大的产出，是税收筹划的经济基础和客观条件。
建立分销渠道的目的在于弥补企业财力的不足、获取最大规模分销的经济性、使企业获得更丰厚的回报、提高营销效率，而企业的不同组织形式形成不同的分销渠道，不同的组织形式交纳税款的方式也不一样，这就使得分销渠道有了税收筹划的可能性。
本文通过对企业组织形式、直销行为、代购代销行为、连锁经营模式的涉税分析，作出不同形式下的节税设计。
1、企业开办初期，下属企业可能发生亏损，设立分公司，因与总公司"合并报表"冲减总公司的利润后，可以减少应税所得，少缴所得税。而设立子公司就得不到这一项好处。但如果下属企业在开设的不长时间内就可能盈利，或能很快扭亏为盈，那么设立子公司就比较适宜，可以得到作为独立法人经营便利之处，还可以享受未分配利润递延纳税的好处。除了在开办初期要对下属企业的组织形式精心选择外，在企业的经营、运作过程中，随着整个集团或下属企业的业务发展，盈亏情况的变化，总公司仍有必要通过资产的转移、兼并等方式，对下属分支机构进行调整，以获得更多的税收利益。
2、直接销售的变种是多层传销，因销售产品增值税由公司统一交纳, 只对销售人员个人交纳税款作节税设计。
3、代购行为的征管待遇与税收法理一致。代销行为的征管待遇
与税收法理不符。销货方（物权所有人或合法处分人）的委托代销与购货方（物权受让人）委托代购是同一问题的不同视角、不同表述。二者经济活动基础一致，法律关系属性相同。在购、销、代理三方主体既定，购、销需求基本确定或可准确预计或安排的情况下，代购、代销商业模式可以“转换”，将代销转为代购后能节约税款。
4、微观层面的税收法律关系具有一定的可选择性；盈利模式设计是选择适用微观税收法律关系的有效手段。为了揭示连锁经营业态主要的带有普遍性的涉税问题，有必要对连锁经营的盈利模式——其实质是对商品流转增加值的实现环节和实现方式——作系统考察。
任何筹划都会有风险，税收筹划也不例外。如果纳税人曲解税收筹划的涵义，采取欺骗手段获取税收利益，则偏离了税收筹划的本意，具有很高的涉税风险。要有效开展税收筹划，获取最大的经营利益，必须把握税收筹划的前提：筹划者应具备超前意识；筹划方案不能与税法相抵触；筹划者要具备自我保护意识。
本文的创新之处在于将营销与税收结合，作了跨学科领域的探讨，以组织形式为媒介在营销与税收间搭起桥梁。目前税收筹划很少有涉及营销管理的研究，其节税设计对广大企业在新建、扩建分销渠道时会有所帮助。
The Digestion of the Saving Tax of the Selling Channel
What is studied in the thesis is the design about saving tax in the selling channel, which aims at analysis on tax, finding out planning point and designing on saving tax on base of the different organizing forms of the selling channel and the various selling behavior.
Fundamental Thread: the space analysis on selling-channel-saving-tax will be first on and then the saving tax design of the selling channel and at last is the design on its risk and guidance.
Main Contents and Outlook:
The selling channel is the series of independent organizations which concert each other and its aim helping service and products used or consumed smoothly, it has two forms including wholesaler and retailer. Any taxpayer holds the hopes and motivation of avoiding to pay tax. They want to get the most output for the least input, which is revenue plan's economic basis and external terms.
Construct the selling channel in order to make up the inadequacy in the company's capital, seek the most profits, get more rewards and conversely to accelerate the marketing efficiency. However, different selling channel caused by the difference in forms of the company's organization and therefore different ways of paying tax is made, which make the selling channel own the possibility of the revenue plan.
The thesis will give the saving-tax design under the different forms according to the analyses on the forms of company's organization, direct sale, commissioned to buy and sell, chain management.
1. At the beginning of running company, subordinate company maybe incur a loss, so we can set constituent company and combine income statement with the general company to surplus charge of general company in order to reduce income tax. Setting up subsidiary company can't have the advantage. But if the subordinate company can make profits or make up the loss in short time. It would be better to set subsidiary company by which we can be benefited as dependent corporation and also enjoy the
benefits of undistributed profit that is deferred pay for tax. General company also need to take more measures such as the transfer of assets, merger, rectifying the subordinate branch agencies in order to get more revenue profits than during the management and run of the company with all the conglomerates' development or the development and profit or loss of other than considerate choice of subordinate company in the beginning of the management.
2.Because the version of the direct sale is multiple-level sale and its added value tax is handed in by the company all together, only consider of the private pay for tax.
3.The treatment of the management of taxation behavior of indent buying is in coincidence with the law of revenue. the treatment of the indent sale is inverse with revenue laws. The seller on commission of the producer and the buyer are the different sight and different definition of the same matter. The two have the same economic basis and the same position in the laws and the same position in laws. When the buyer, seller and agency are determined and under the terms that the demand of buying and sale can be arranged or expected precisely, the commercial models of indent buying and indent sale can be" transferred", and then will save to pay tax after the indent sale is changed into indent buying.
4.There is some scope in the revenue laws' relations. The profit model designation is to choose efficient means that micro revenue laws' relations. In order to reveal the chain management's main and universal problem about revenue, It's necessary to make systematic observation on the profit model of chain management, the essence is on the accomplishment of merchandise transfer value and the means of accomplishment.
There is always risk in any scheme, revenue scheme is no exception. If the taxpayer misunderstand the meanings of revenue scheme, and uses deceitful means to get duty profit, that would deviate the first purpose of revenue scheme, and there is highly r
引文
1.《中国税务报》 税收筹划专刊
2.中华财税网、大中华税收筹划网、税务周刊等税收网站
3.于建原主编：《营销管理》，西南财经大学出版社，1999年版
4.刘蓉编著：《金方案-税收筹划实务与案例》，黑龙江人民出版社，2002年版
５．庄粉荣编著：《实用税收筹划》，西南财经大学出版社，2001年版
６．赵连志主编：《税收筹划操作实务》，中国税务出版社，2001年版
7.周华洋主编：《流转税纳税筹划技巧》，社会科学文献出版社，2001年版
2.中华财税网、大中华税收筹划网、税务周刊等税收网站
3.于建原主编：《营销管理》，西南财经大学出版社，1999年版
4.刘蓉编著：《金方案-税收筹划实务与案例》，黑龙江人民出版社，2002年版
５．庄粉荣编著：《实用税收筹划》，西南财经大学出版社，2001年版
６．赵连志主编：《税收筹划操作实务》，中国税务出版社，2001年版
7.周华洋主编：《流转税纳税筹划技巧》，社会科学文献出版社，2001年版