Core Conclusion: On the premise of compliance, give priority to fully utilizing the three major policies of differential taxation, refund of excess input tax, and cross-border preferential policies. Strictly control the three red lines of tax burden rate, consistency of three flows, and invoice standardization to achieve "legal tax reduction + risk control".

The following are the directly implementable operations and precautions for Shenzhen B2B scenarios.

Core Principles: Compliance first, full use of policies, risk control (adapted to Golden Tax Phase IV, 2026 Edition).

Supplementary Note: All the following operations strictly comply with the Interim Regulations of the People's Republic of China on Value-Added Tax, the Circular of the State Taxation Administration on Fully Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax, and the local tax collection and administration requirements of Shenzhen.

All low-tax-burden operations are based on real businesses, eliminating any illegal tax avoidance behaviors to ensure the enterprise's tax compliance and risk control.

I. Core Low-Tax-Burden Operations (Directly Implementable)

1. Differential Taxation (Priority Application)

Applicable to: B2B businesses such as agency, distribution, and supply chain agency.

Operation: Calculate tax based on the difference between income and collected/payable costs. Issue ordinary invoices for collected/payable amounts and special invoices for service fees. Keep entrustment agreements, bank statements, and collected/payable vouchers for inspection.

The differential part must be accounted for separately and shall not be mixed with service fees; otherwise, differential taxation cannot be applied.

2. Maximum Input Tax Deduction

• Prioritize selecting general taxpayer suppliers (13%/9%/6% special invoices). For 3% special invoices from small-scale taxpayers, it is necessary to calculate the price concession critical point.

Calculation Formula: Tax-inclusive price of small-scale taxpayers ≤ Tax-inclusive price of general taxpayers × (1 - General taxpayer tax rate × (1 - Small-scale taxpayer tax rate) ÷ (1 + General taxpayer tax rate)).

(Example: For general taxpayers with a 13% tax rate and small-scale taxpayers with a 3% tax rate, the tax-inclusive price of small-scale taxpayers ≤ Tax-inclusive price of general taxpayers × 0.9115).

• Check and deduct special invoices in a timely manner, and transfer out items that cannot be deducted (such as welfare, tax exemption, etc.) in a timely manner.

• Separately account for mixed sales/concurrent operations to avoid applying the highest tax rate.

3. Tax Preferential Policies (Must Apply)

Refund of Excess Input Tax: Applicable to 4 major industries (manufacturing/technology, etc.), credit rating A/B, incremental excess input tax ≥ 500,000 yuan, one-click declaration on the electronic tax bureau.

It is necessary to ensure that input invoices are compliant and free of abnormal vouchers; otherwise, the application will be rejected and a risk warning will be triggered.

Cross-border Preferences: For overseas services (completely consumed overseas), prioritize the zero tax rate (tax refund) and complete cross-border tax exemption filing on the electronic tax bureau in advance.

Keep certificates of overseas customers, certificates of service location, and contracts; otherwise, preferential policies cannot be enjoyed.

Additional Deduction: For production/living service industries (technology, consulting, etc.), deduct 10%/15% of the input tax from the tax payable.

4. Timing Planning

• Confirm income according to the payment/delivery time agreed in the contract, and avoid issuing invoices in advance (issuing invoices in advance requires immediate payment of value-added tax, and tax calculation cannot be delayed).

Failing to issue invoices on the agreed time may be deemed as delayed tax payment.

• Arrange purchases in conjunction with the sales peak season, and apply for a refund in a timely manner for accumulated excess input tax.

II. Tax Burden Rate Calculation Table (Shenzhen 2026 Industry Reference)

Note: If the fluctuation exceeds ±30%, it is necessary to keep business explanations, contracts, and bank statements for inspection, and take the initiative to explain the reasons for the fluctuation to the tax authorities to avoid being deemed as abnormal tax payment.

When the tax burden rate is abnormal, it is necessary to prepare relevant supporting materials in advance and communicate with the tax authorities in a timely manner to avoid triggering tax inspections.

III. Application Steps for Refund of Excess Input Tax (Shenzhen Electronic Tax Bureau)

Log in to the Shenzhen Electronic Tax Bureau and find the module "I Want to Handle Tax → Value-Added Tax Refund of Excess Input Tax".

Fill in the "Tax Refund (Offset) Application Form" and check the corresponding industry (manufacturing/technology, etc.).

Upload input vouchers and value-added tax return forms (for the past 6 months) to ensure the vouchers are true and valid and the return forms are filled out correctly.

Lack of information or incorrect filling will lead to audit failure and require re-submission.

Submit the application, and the refund will arrive within 7 working days (priority review for credit rating A/B).

IV. Red Lines in Invoice Management (Absolutely Not to Be Touched)

Consistency of Three Flows: Contracts, invoices, and funds/logistics must match (keep logistics orders, bank receipts, and acceptance orders for large-value transactions).

Golden Tax Phase IV will conduct in-depth inspections, and inconsistency of three flows is likely to be deemed as false invoice issuance.

Prohibited Behaviors: False invoice issuance, invoice issuance with changed names, invoice issuance beyond the scope, and general invoice issuance (without details).

Invoice Receipt Inspection: Verify the authenticity on the State Taxation Administration platform and reject abnormal vouchers (invoices from escaped enterprises, cancelled invoices, and red-issued invoices).

For abnormal vouchers that have been deducted, it is necessary to immediately transfer out the input tax and pay the overdue tax and late fees; otherwise, tax inspection will be faced.

Red-Issue Standards: Red-issue in accordance with the process for returns/discounts, and keep red-issue forms and return agreements.

Red-issuance must be completed in the same month or the next month of invoice issuance; cross-month red-issuance requires providing relevant supporting materials in accordance with the tax authorities' requirements.

It is strictly prohibited to improperly red-issue invoices to avoid tax obligations.

V. Risk Self-Inspection List (Once Every Six Months)

1. Whether the tax burden rate is within the industry early warning range and the fluctuation is reasonable.

2. Matching degree of input and output invoices (difference rate of commodity names ≤ 20%).

3. Inspection of the consistency of three flows (correspondence between contracts, invoices, and funds/logistics).

4. Investigation of abnormal invoices (red-issued, cancelled, and abnormal vouchers).

5. Adaptability of preferential policies (whether the refund of excess input tax and additional deduction are missed).

6. Data retention (one file per business, retention period ≥ 10 years).

The retained data must be complete and true, including contracts, invoices, logistics orders, bank statements, filing materials, etc., to facilitate inspection by tax authorities during tax audits.

Lack of data may lead to the invalidation of preferential policies and the imposition of fines.

VI. Shenzhen Local Adaptation Tips

• Conduct self-inspection through the "Risk Prompt Module" of the Shenzhen Electronic Tax Bureau and handle warnings in a timely manner.

Untreated warnings will affect the tax credit rating, which in turn will affect the application for preferential policies such as the refund of excess input tax.

• It is recommended to log in to the electronic tax bureau every month to check tax-related risk prompts and avoid tax inspection risks in advance.

• If the annual taxable sales exceed 5 million yuan, it is necessary to register as a general taxpayer in a timely manner (no deduction is allowed if overdue).

• Occasional sales of intangible assets and real estate are not included in the annual taxable sales, and there is no need to register as a general taxpayer for this reason.

• For single public-to-private transfers exceeding 200,000 yuan, contracts and payment instructions must be attached. It is strictly prohibited to receive payments through private accounts (receiving payments through private accounts is likely to be deemed as concealing income).

Golden Tax Phase IV can inspect the capital transactions between private accounts and enterprises; all business funds of the enterprise shall be settled through public accounts first to ensure traceable capital flow.