Car sales in the increasingly fierce market competition, prices continue to lower case, repair and maintenance, decorative beauty business has become the domestic automobile 4S stores in the business the main vehicle sales business, and become an important source of profit of automobile 4S shop. According to the survey, in the automobile 4S shop sales, although the repair and maintenance service income accounted for only 20% of total revenue, but provides automobile 4S shop 60% profit in this 20% income. Because the automobile 4S shop facing the consumer groups, 8 into above is the private car users, in the spare parts sales and after sale services business as long as consumers do not take the initiative to ask for a formal invoice, automobile 4S stores generally do not take the initiative to issue a formal invoice. Therefore, repair and maintenance, decorative beauty business has become the automobile 4S shop tax problems in high incidence area.
Risk analysis
In accordance with the "Provisional Regulations on value added tax regulations", the sale of goods or the units and individuals to provide processing, repairs and replacement services, and imported goods, as VAT taxpayers, it shall pay the value-added tax. Therefore, automobile repair and maintenance services of automobile 4S stores to provide customers with value-added tax, belonging to the taxable services, shall pay the value-added tax labor income.
In accordance with the relevant provisions of the implementation of "Provisional Regulations on value added tax rules", a sale involving both goods and non VAT taxable services, for the hybrid sales behavior. Engaged in the production of goods, wholesale or retail enterprises, enterprise units and individual industrial and commercial households hybrid sales behavior, is regarded as a sale of goods, and shall pay vat. Therefore, prior to the completion of automobile 4S stores in the sales to provide customers with decorative beauty services, shall pay value added tax revenues. If the automobile 4S shop provides the decorative beauty services occurs after the completion of car sales, as engaged in non VAT taxable services, in accordance with the "Provisional Regulations on the implementation of business tax rules" relevant provisions, for taxpayers engaged in taxable activities and goods and non taxable services, shall be accounted for separately taxable turnover and goods and non taxable service sales, the turnover of taxable activities pay business tax. Therefore, automobile 4S shop need to pay business tax has provided auto decoration and beauty service revenues.
Planning ideas
For auto repair and maintenance services and parts sales, car 4S stores can be considered by the new set up a small-scale VAT taxpayer enterprise of vehicle maintenance and repair, the scope of business to run auto parts sales, the new company to undertake part of the automobile repair service and parts sales way, realize tax benefit of tax planning. Because in accordance with the provisions of the Provisional Regulations on value added tax "implementation rules", for small scale taxpayers of value added tax 3% tax rate, the general taxpayer of value-added tax rate of 17% will be much lower. But when the business model, auto 4S shop should give full consideration to the mode of operation for the distribution of automobile brand and automobile manufacturers of restrictions distribution business, must not be penny wise and pound foolish.
For car decoration beauty business, because the same amount of income may be because the service time can lead to different tax items and tax rate applicable to the different, which will lead to different tax burden. This provides a feasible tax planning ideas for automobile 4S shop. According to estimates, assuming that automobile 4S stores provide auto decoration and beauty service revenue for the A, the consumption of material purchase cost is B, then the equilibrium point to provide services of different tax expenditure in selling car and car of A=1.52B, when A > 1.52B, provide service to sell car decorative beauty income should pay value-added tax automobile 4S stores, more than for the service in the car after the income should pay business tax, and vice versa. Therefore, automobile 4S shop to provide decorative beauty service to the customer, can choose the right Business Hours by calculating service income and consumption of raw material ratio, so as to obtain the tax benefit.
In the actual planning process, auto 4S shops can also be taken into consideration by auto decoration and beauty service enterprise newly established independent, carries on the tax planning to undertake part of car decoration beauty business mode. Because the decorative beauty services provide auto decoration and beauty service enterprises in accordance with the 5% tax rate to pay business tax, so through this mode of operation, auto 4S shop under certain conditions can also get good income tax savings.
Agency mortgage, income is to assume obligations to pay taxes
An automobile 4S shop in 2008 sold various types of car nearly 100 vehicles, including 10% cars were sold to customers through the automobile mortgage mode. In the process to provide mortgage services to clients in the 4S store to customers, collect the fee, guarantee fees, agent fees and other expenses, involving an amount of 140000 yuan.
At present, a considerable part of the domestic automobile 4S shop in cooperation with the bank, insurance company or Guarantee Corporation, automobile mortgage services and other service business customers to purchase a car, people can obtain loans, insurance, licensing and "one-stop" services in the 4S shop purchase a car. Of course, purchase a car to pay a hefty fee to the automobile 4S shop. According to the regulations, 4S stores should be the service income tax, but in fact a lot of automobile 4S shop for service income take no invoice, no credit, tax evasion.
Risk analysis. According to the Ministry of finance, the State Administration of Taxation "some policy issues relating to business tax notice" (tax [2003]16) of the relevant provisions, provided with auto sales car mortgage services and agency services business tax, individual mortgage, agency services business, not selling cars, should impose business tax. Because the majority of automobile 4S stores are offering loans, car sales in insurance, licensing and other "one-stop" service, so the automobile 4S shop to pay value-added tax as car sales to provide car mortgage services and agency services business income.
Planning ideas. Because the agency services business income of the input tax deduction items basically does not exist, so the VAT tax burden is heavy. And in accordance with the provisions of tax [2003]16 files, provide individual mortgage, agency services, not selling cars, should impose business tax. Therefore, the automobile 4S shop can consider the establishment of professional Service Corporation, is engaged in the automobile mortgage services and agent services. It is understood, in Hangzhou, Guangzhou City, a number of specialized automobile mortgage Service Corporation has appeared. Since these companies do not engage in auto sales, provide individual services above, therefore only relevant income and pay the business tax, the tax burden is relatively light.

For the various business "unspoken rule" may contain tax risk, tax experts said, 4S shop car interior must strengthen financial management, according to the law of tax treatment, at the same time, standard management, rational planning, and ultimately to pay taxes according to law, to ensure sustained and healthy development of the industry.