Summary of practice: deduction and requirement for 25 VAT invoices
2017/7/31
2. When purchasing agricultural products, if a small-scale taxpayer who pays value-added tax according to a simple method of taxation according to a 3% levy rate obtains a special invoice for value-added tax, the input tax shall be calculated according to the amount indicated on the special invoice for value-added tax and the deduction rate of 11%.
3. Value-added tax invoices are composed of basic or additional copies, which are divided into three-part and six-part editions. The basic couplet is triple: the first couplet is the bookkeeping couplet, is the seller's accounting voucher; the second couplet is the deduction couplet, is the purchaser's tax deduction voucher; the third couplet is the invoice couplet, is the purchaser's accounting voucher. Other joint uses shall be determined by taxpayers themselves. If the taxpayer needs to use the invoice for handling the transfer of property rights, he may use the sixth copy of the special invoice for VAT.
4. Units and individuals engaged in the retail business of motor vehicles shall issue uniform invoices for the sale of motor vehicles (excluding the sale of used motor vehicles) when collecting money. The unified invoice for motor vehicle sales is a computer six-part invoice: the first is an invoice couplet, which is the payment voucher of the purchasing unit; the second is a deduction couplet, which is the tax deduction voucher of the purchasing unit; the third is a tax declaration couplet, which is retained by the purchasing unit; the fourth is a registration couplet, which is retained by the vehicle registration unit; the fifth is an accounting couplet. Sales unit accounting voucher; sixth is a stub Union, and the sales unit is retained.
5. The special VAT invoice and the unified VAT sales invoice issued after July 1, 2017 shall be certified or registered on the VAT invoice selection confirmation platform within 360 days from the date of issue for confirmation, and shall declare the deduction of the input tax to the competent state tax authorities within the stipulated tax declaration period.
6. The VAT special invoice and unified motor vehicle sales invoice obtained before July 1, 2017 shall be certified or registered on the VAT invoice selection confirmation platform within 180 days from the date of issue for confirmation, and shall declare to the competent state tax authorities for deduction of the input tax within the stipulated tax filing period.
7. Calculate the deduction in the certification month, and within the next month's declaration period, declare the deduction of the input tax, which may not be deducted after the expiration of the period.
8. General taxpayers may issue special VAT invoices by aggregating and issuing VAT invoices for selling goods, providing processing, repairing and repairing services and taxable acts. If special VAT invoices are aggregated and issued, the new system shall be used to issue the List of Sales Goods or Provision of Dutiable Services, and the special invoice seal shall be affixed.
9. The VAT taxpayer shall affix the special invoice seal of the unit on the remark column of the special invoice for VAT (except in special cases for other individuals). The special stamp of the tax authority shall be affixed to the remark column of the special invoice for VAT issued on behalf of other individuals.
10. To obtain construction services, the government may issue VAT invoices on its own or the tax authorities may issue VAT invoices on its behalf. The name of the county (city or district) where the construction services occurred and the name of the project shall be indicated in the note column of the invoices.
11. Obtain self-issued sales of real estate or tax authorities to issue VAT invoices on behalf of the invoice, "goods or taxable services, service name" column filled in the name of real estate and housing property certificate number (without housing property certificate can not be filled in), "unit" column filled in the area of units, notes column marked real estate address .
12. To obtain the lease of real estate by itself or to issue VAT invoices on behalf of the tax authorities, the note column of the invoice should indicate the detailed address of the real estate.
13. To obtain VAT invoices for goods transportation services, the notes of the invoices should include the contents of the place of departure, the place of arrival, the number of vehicles and the information of the goods transported. If the contents are more, a list can be attached.
14. If a small-scale VAT taxpayer sells the real estate acquired by him or other personal leased real estate and the purchaser or lessee does not belong to any other individual, the taxpayer may apply to the local tax authorities for a special invoice for VAT after paying the VAT.
15. Small-scale taxpayers who are unable to issue ordinary VAT invoices on their own may apply to the local tax authorities for issuing ordinary VAT invoices in lieu of selling the real estate they have acquired and leasing the real estate by other individuals.
16. Individual rental housing shall be levied at a reduced rate of 1.5% according to preferential policies. When taxpayers issue VAT invoices on their own or the tax authorities issue VAT invoices on their behalf, the invoicing function shall be levied at a reduced rate of 1.5% through the new system, and the tax-bearing sales amount shall be recorded. The tax amount and the tax-free amount shall be calculated automatically by the system. The Invoicing shall not be mixed with other taxable acts.
The tax rate for invoices is "* *".
17. In accordance with the current policy provisions, VAT shall be paid by applying the method of differential taxation, and VAT invoices shall not be issued in full (except as otherwise stipulated by the Ministry of Finance and the General Administration of Taxation), when the taxpayer issues VAT invoices on his own or the tax authorities issue VAT invoices on behalf of him, the VAT sales amount shall be recorded through the function of differential taxation invoices in the new system. The system automatically calculates the amount of tax and the amount of deduction, and the remark column automatically prints the word "differential taxation" and the invoice should not be mixed with other taxable acts.
The tax rate for invoices is "* *".
18. Uniform invoice for motor vehicle sales stipulates that the "Taxpayer Identification Number" column should be printed with the buyer's taxpayer identification number. If the buyer needs to deduct VAT, the column must be filled in.
19. If a taxpayer loses a unified invoice for the sale of motor vehicles, if he loses it before going through the formalities of vehicle registration and paying vehicle purchase tax, he shall first go through the procedures of making up the unified invoice for the sale of motor vehicles in accordance with the following procedures, and then issue a red-letter invoice according to the information of the lost invoice stub.
Shanghai Concern Business Consulting Co., Ltd All Rights Reserved Disclaimer ICP：14037721