出版企业受限委托印刷业务增值税涉税风险分析与控制策略——以D传媒公司为例

Research on VAT Risk Analysis and Control Strategy of Restricted Commissioned Printing Business of Publishing Enterprises——Taking D Media Company as An Example

为降低经营成本以及保证刊物异地同步、同质上市,有些出版企业会对印刷企业采购纸张的渠道进行控制,从而形成“受限委托印刷业务”关系。在受限委托印刷业务中,出版企业获取增值税发票的税目(包括子目),存在“加工劳务”和“有刊号的期刊”两种相互争议的认定方法,这就构成了出版企业在印刷环节的增值税涉税风险。文章在厘清受限委托印刷业务运作模式的基础上,依据现行税法规定和征管实际,深入分析了出版企业增值税涉税风险,提出了通过优化业务模式控制涉税风险的管理策略,同时达到了降低涉税成本的目的。

In order to reduce the operating cost and ensure the publication to be listed in different places synchronously and homogeneity, some publishing enterprises will control the paper purchasing channels of printing enterprises, thus forming the relationship of "restricted commissioned printing business".In the restricted commissioned printing business, there are two disputed identification methods of "processing labor" and "periodical with issue number" for the tax items(including sub-items) of the VAT invoice obtained by the publishing enterprise, which constitute the VAT tax-related risk of the publishing enterprise in the printing link.On the basis of clarifying the operation mode of the restricted commissioned printing business, and according to the provisions of the current tax law and the actual collection and management, this paper deeply analyzes the VAT risk of publishing enterprises, proposes the management strategy of controlling the tax risk by optimizing the business model, and at the same time reaches the purpose of reducing the tax cost.