1. Industries taxed according to the "difference" and taxable sales methods:

1. Transfer of financial products:

Deducted according to the selling price The balance after the buying price is sales (sales = selling price - buying price).

Note:

(1) The balance between the positive and negative differences arising from the transfer of financial products shall be the sales amount after the profits and losses are offset. If there is a negative balance after offsetting, it can be carried forward to the next tax period to offset the sales volume of transferred financial products in the next period. However, if there is still a negative balance at the end of the year, it cannot be carried forward to the next fiscal year.

(2) Special value-added tax invoices are not allowed for the transfer of financial products.

2. Brokerage agency service:

The balance of the total price and extra-price fees obtained, deducting the government funds or administrative fees collected from the client and paid on its behalf ( Sales volume = total price + extra-price fees - government funds or administrative charges collected from the client and paid on its behalf)

Note: Government funds or administrative charges collected from the client and paid on its behalf No special invoices shall be issued for sexual charges.

3. Financing lease or financing sale and leaseback business:

(1) Financing lease (including principal): to obtain the full price and extra-price expenses, deducting the loan payment The balance of interest (including interest on foreign exchange borrowings and RMB borrowings), interest on issuance of debt and vehicle purchase tax (sales = full price + extra-price expenses - borrowing interest paid - interest on bond issuance - vehicle purchase tax).

(2) Financing sale and leaseback (excluding principal): to obtain the full price and extra-price expenses. The balance after deducting the interest paid on borrowings (including interest on foreign exchange borrowings and RMB borrowings) and the interest on bond issuance (sales = total price + extra-price expenses - borrowing interest paid externally - interest on bond issuance).

Note: Taxpayers that provide financing sale and leaseback services for tangible movables shall not issue special invoices for the principal price of the tangible movables collected from the lessee, but may issue ordinary invoices.

4. Air transportation companies:

(1) Provide agency services for overseas segment air tickets: to obtain the full price and extra-price fees. The balance after deducting the overseas segment ticket settlement and related fees collected from customers and paid to other units or individuals (sales = full price + extra-price fees - payment of overseas segment ticket settlement and related fees).

(2) Provide domestic air ticket agency services: to obtain the full price and extra-price fees. The balance after deducting the net settlement amount for domestic air tickets and related fees collected from customers and paid to air transportation companies or other air transportation sales agencies (sales = full price + extra-price expenses - the net settlement amount for domestic segment air tickets paid and related costs).

5. Passenger terminal service:

The balance after deducting the freight paid to the carrier from the full price and extra-price fees obtained (full price + extra-price fees - paid to Carrier's shipping charges).

Note: The VAT stated on the special VAT invoice obtained from the carrier cannot be deducted.

6. Travel services:

The total price and extra-price expenses obtained shall be deducted from the accommodation fees, catering fees, etc. collected from the purchaser of travel services and paid to other units or individuals. The balance after transportation fees, visa fees, ticket fees and travel fees paid to other tour companies (full price + extra-price fees - accommodation fees - catering fees - transportation fees - visa fees - ticket fees - tourism fees).

Note: Taxpayers who choose this method to calculate tax are not allowed to issue special value-added tax invoices for the above-mentioned fees collected and paid from buyers, but can issue ordinary invoices.

7. Use the simplified tax calculation method for providing construction services:

To obtain the balance after deducting the subcontracting fees paid from the full price and extra-price expenses (sales = full price + price External expenses - subcontracting fees).

Note: Subcontracting payment refers to the entire price and out-of-home expenses paid to the subcontractor.

8. When general taxpayers in real estate development enterprises sell real estate projects developed by them (except for old real estate projects that choose the simplified tax calculation method):

With the full price and extra-price Expenses, the balance after deducting the land price paid to the government department when the land was transferred (sales = total price + extra-price expenses - land price paid to the government department).

9. Transfer of real estate (transfer of second-hand house):

If the invoice when acquiring the real estate cannot be provided due to loss or other reasons, you can provide the tax authorities with other tax-paid documents that can prove the tax amount of the deed tax. Vouchers and other information will be used to deduct the difference.

If a taxpayer deducts the difference from the deed tax amount, the value-added tax payable shall be calculated according to the following formula:

(1) For those who paid deed tax on or before April 30, 2016 :

Tax payable = [total transaction price (including value-added tax) - deed tax tax amount (including business tax)]/(1+5%)*5%.

(2) For those who pay deed tax on May 1, 2016 and after:

Amount of tax payable = [total transaction price (including value-added tax)/(1+5%)- Deed tax calculation amount (excluding value-added tax)]*5%.