一种是收取手续费，也就是受托人根据所售商品的数量向委托人收取手续费，这是受托人的劳动收入。
另一个与买断方式相同，即委托方与受托人之间的协议，委托方按约定价格支付的托运货物的实际售价可以由当事方明确规定。协议，或由受托人决定。售价与约定价格之间的差额由受托人所有。销售仍然是寄售。委托方仅将商品交付给受托人进行托运，而不以约定的价格出售给受托人。
从双方的共同利益出发，我们应该选择第二种寄售方法，即被视为买断的寄售方法。这样，与第一类相比，在固定最终售价的情况下，双方支付的增值税总额是相同的，但是在收取手续费的方式上，受托人必须支付营业税。
尽管第二种寄售方式对双方的整体利益都有好处，但在实际应用过程中，也会受到一定的限制：首先，采用这种寄售方式的优势只能对双方都征税两侧。只有在人类前提下才能体现出来。如果一方是小规模纳税人，则不能扣减受托人的进项税，因此不宜采用这种方法。
Tax-Planning: Be smarter this time around
For those of you, who believe that it抯 too soon to start thinking about tax-planning - think again! With a little over 6 months left for the close of the financial year, we believe this is the right time to start the annual tax-planning exercise. Rushing around in the month of March to get invested in any investment avenue available on hand is pass?
Investments for the purpose of tax-planning (the ones eligible for deduction from gross total income under Section 80C) are no different from conventional investments. The same degree of effort and planning needs to be 搃nvested?while tax-planning. Likewise, it is vital that tax-saving investments be made in line with the investor抯 risk profile; also the tax-saving portfolio should be a well-diversified one.
In the present investment scenario, investors have a wide range of avenues to choose from while conducting their tax-planning exercise. Everything from market-linked instruments like tax-saving funds to small savings schemes like National Savings Certificate (NSC) and Public Provident Fund (PPF) to 5-Yr bank fixed deposits (FDs), among others vie for the investor抯 attention. A judicious mix of the above in the right proportion is what the investor must target.
We present a 4-step strategy for conducting the tax-planning exercise,
1. Review your existing investments
The tax-planning exercise can commence with a review of the existing tax-saving investments. For example, PPF accounts and insurance policies/ULIPs (unit linked insurance plans) which run over longer time frames should be put under the scanner. Investors should enlist the services of an investment advisor and review the utility of such investment avenues. If any avenue has ceased to add value to the portfolio or is a mismatch, then the same should be done away with.
For example, the only insurance instrument in a moderate risk-taking investor抯 portfolio could be a ULIP (with a nominal sum assured) which invests its entire corpus in equities. In such a scenario, the investor stands the risk of being underinsured and also being invested in an avenue which doesn抰 match his risk profile. Such an investor can be a candidate for a portfolio review.
2. Provide for the fixed commitments
The next step can be to compute what the fixed commitments are. For example, for salaried individuals, a statutory deduction like contribution towards Employees Provident Fund (EPF), which is also eligible for Section 80C benefits would qualify as a fixed commitment. Similarly, premium payments for on-going insurance policies or contributions towards existing PPF accounts would fall under the same category.
The intention is to determine, what portion of the Section 80C deduction (Rs 100,000), the investor can freely invest. Consider an assessee who is required to invest Rs 100,000 for the purpose of tax-planning; he holds an endowment policy wherein the annual premium is Rs 35,000. In such a scenario, the investible surplus for the purpose of tax-planning would be only Rs 65,000 (Rs 100,000 less Rs 35,000).
3. Get the right allocation
Drawing out a detailed investment plan for the purpose of tax-planning is the next step. The investment advisor should be actively involved at this stage. The investor抯 risk appetite will play a vital role in determining the allocation to each investment avenue. Broadly speaking, assured return avenues like NSC and FDs will dominate a moderate risk-taking investor抯 tax-planning portfolio. Conversely for risk-taking investors, tax-saving funds and ULIPs should be staple diet.
4. Execute the investment plan
Executing the investment plan would be the final step. If tax-saving funds feature in the plan, starting a systematic investment plan (SIP) which runs over the ensuing 6-Mth period could be a good idea. By investing over a longer time frame, investors can minimise the risk of mistiming the market. Conversely, investments in assured return schemes like PPF should also be made well-ahead of the due date. Apart from ensuring that the necessary paper work is completed on time, it would also help the PPF investments clock higher returns as compared to deposits made just prior to the due date.
To state that investments made for the purpose of tax-planning can have a huge impact on the overall finances would be an understatement of sorts. An example will help us better understand this. Rs 100,000 invested annually, over a 15-Yr period with a return of 10%% per annum (considering that assured return schemes offer a return of 8%% per annum, this assumption for the composite portfolio is a realistic one), would amount to approximately Rs 3,177,200 on maturity. Few would dispute the fact that there is merit in giving the tax-planning exercise due thought and effort.
Our advice for investors - commence the tax-planning planning exercise now and you will be placed to utilise the month of March for something more constructive than worrying about investments.
各种类型的公司有许多销售方法，但是不同的销售方法可能会导致不同的业务结果。某些销售方式的处理方式不同，并且税收负担也有所不同。例如，如果使用寄售方式，则采用替代销售费用的方法，或者将买卖方法视为与买卖双方的税收相同。这种销售方式已被越来越多的企业采用。
案例：一家公司是该国知名的计算机制造商。 2015年，生产品牌A的计算机全部由分布在全国30多个大中城市的代理商销售。公司采取的是利润微薄但周转快的策略。与各种代理商签订销售合同时，很明显，每品牌电脑的销售价格为5,000元，代理费为每台100元。
《增值税暂行条例实施细则》第四条规定，企业向他人出售货物，应当将货物视为视同货物，并按照规定缴纳增值税。法规。同时规定：“委托其他纳税人在同一天销售商品，并在收到销售代理的销售代理清单的当天确认收入。”因此，当A公司发行计算机时，借方货物，记入成品；在清单的时间，公司记录合同的销售价格，从银行存款（或应收账款等）中扣除，贷记主营业务收入，并贷记应纳税额-增值税（销项税）支付佣金，借记销售费并贷记银行存款。
于2015年12月底，埔里税务局的注册税务代理人Xiao Wang对该公司2015年的纳税申请了安全检查。经过检查，小王承认了企业的会计，但针对计算机操作的特定操作模式提出了自己的计划。他指出，新会计制度将代理销售收入分为两类，一类是收取费用的方式，另一类是买断方式。两种方法的业务效果是不同的。
第一种方法是收取手续费，即受托人根据所售商品的数量向委托方收取手续费。这是受托人的一种劳动收入。它的主要特征是受托人通常以客户设定的价格出售商品，而受托人无权确定商品的价格。在这种销售方式下，受托人出售货物后，委托人根据委托人提供的寄售单确认收入。货物出售后，委托人根据应收取的手续费确认收入。
目前，一家公司采用这种代理销售方式。 2015年，公司发行了12,000台A品牌计算机。到12月底，代理商的寄售单共售出10,000单位时，A公司应根据销售单确认销售收入，并计算增值税850的增值税。一万元财务处理方法为：
借款：应收帐款58500000
贷款：主营业务收入50000000
应交税金-应交增值税（销项税）8500000
当支付费用为100万元人民币时，则公司按以下方式进行会计分录：
借款：营业费用1000000
贷款：银行存款1000000
对于委托代理公司，情况为100万元的销售费用为5征收营业税5万元，并缴纳城市维护建设税和教育费5,000元。
第二种方式是相同的买断方式，即委托方和受托人签署协议，然后委托方根据合同价收取委托销售价。实际售价由受托人在委托方确定的指导价范围内确定。在内部决定的范围内，实际售价与合同价格之间的差额由受托人所有，委托方不再支付佣金。在这种情况下，委托方不会在商品交付时确认收入，并且受托人不会处理所购买的商品，而只会在听觉帐户中注册商品规格的数量。受托人出售货物后，收入按实际售价确认，并将寄售单发送给委托方。委托人根据托运单确认收入。
如果某公司采用这种代理销售方式，则在签署代理