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一般纳税人A企业接受小规模纳税人B企业的委托,为B企业加工铸钢件500个,A企业既可以采取经销加工方式。也可以采取来料加工方式。如果采取经销加工,B企业收回每个铸钢件的不含税价格为210元,有关费用由A企业负担,加工时提供熟铁50吨,每吨不含税价1250元。由于B企业是增值税小规模纳税人,因此,只能提供由税务所按3%代开的专用发票,如果采取来料加工方式,每个铸钢件的不含税加工费收入为82元,加工费共计41000元。两种方式下,加工时电费,燃科等可抵扣的进项税额均为1600元。作为A企业应当如税务筹划,选择较为合理的加工方式?并分析B企业是否能接受A企业的加工方式?
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