For small business enterprises, the competent tax authorities shall, according to interviews and on-the-spot verification, sell special invoices in limited quantities, and the maximum billing limit of the VAT anti-counterfeiting tax-controlled billing system shall not exceed 10000 yuan. The purchase and receipt of special invoices shall be controlled within a limited time, and the competent tax authorities may determine the supply quantity of special invoices each time according to the actual annual sales and operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.
For commercial retail enterprises and large and medium-sized commercial enterprises, the competent tax authorities should also sell special invoices according to the actual business conditions of the enterprises, and the maximum invoicing limit of the VAT anti-counterfeiting fiscal invoicing system shall be examined and approved by the relevant tax authorities in accordance with the existing regulations. The purchase and receipt of special invoices should also be controlled according to the time limit. The competent tax authorities can determine the supply quantity of each time according to the actual operation of the enterprise, but the number of special invoices sold each time shall not exceed 25. If the quantity purchased by an enterprise cannot meet the business demand of the current month, it can be re-purchased. However, before each purchase, the value-added tax must be paid in advance to the competent tax authorities at the rate of 4% of the sales of the special invoices issued last time. The competent tax authorities shall not sell special invoices to enterprises that have not paid VAT in advance. If the special invoices purchased for the first time every month are not used at the end of the month, the competent tax authorities should correspondingly reduce the supply quantity of special invoices in the next month according to the quantity of unused special invoices in the last month when selling special invoices in the next month.
If the special invoices purchased at the last time of each month have not been used at the end of the month, the competent tax authorities shall sell the difference between the number of unused special invoices last month and the number of approved invoices when they sell the special invoices for the first time in the following month.
During the counseling period, the special invoice deduction coupon obtained by commercial enterprises, the special payment book for customs import value-added tax, the ordinary invoice of waste materials and the transport invoice of goods can be deducted only after cross-checking and comparison are correct.
When making tax returns in the next month, the enterprise shall calculate and declare the value-added tax according to the calculation method of the tax payable by ordinary taxpayers. If the value-added tax paid in advance exceeds the tax payable, it shall be approved by the competent tax authorities, and the overpaid tax can be deducted from the next tax payable.
Two, about the approval and management of general taxpayers.
After the tax counseling period reaches 6 months, the competent tax authorities should conduct a comprehensive audit of commercial enterprises. The conclusion of tax assessment is normal, the results of interviews and on-the-spot inspections are normal, the tax declaration and payment of enterprises are normal, and enterprises can accurately calculate the input tax and output tax and correctly obtain and issue legal input tax deduction vouchers such as special invoices, which can be recognized as regular general taxpayers. For commercial enterprises that do not meet one of the above conditions, the competent tax authorities may extend their tax counseling period or cancel their qualifications as general taxpayers.
In principle, the maximum value-added tax anti-counterfeiting and tax-controlled invoicing system shall not exceed 1 10,000 yuan after the business-run enterprise becomes a formal general taxpayer after the counseling period ends. If the actual sales amount is more than 3 million yuan and the tax is paid in full during the counseling period, a special invoice with the amount below100000 yuan can be issued after examination. For small business enterprises that only issue special invoices below 1 10,000 yuan, if there are bulk goods transactions, they can issue special invoices below110,000 yuan with the approval of the competent tax authorities on the basis of the goods transaction contract notarized by the national notary department to meet the transaction needs. After the counseling period of large and medium-sized commercial enterprises ends and they become formal general taxpayers, the maximum amount of the VAT anti-counterfeiting and tax-controlled invoicing system shall be approved by the relevant tax authorities according to the actual business conditions of the enterprises and the existing regulations.
Third, attach another document.
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the management issues related to the implementation of "comparative tax deduction" by general taxpayers during the counseling period
Guo Shui Power Generation [2004] No.51Release Date: September 30, 2004
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
The Emergency Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection of Newly-established Commercial Enterprises (Guo Shui Fa [2004] No.37) has been issued to all localities. The specific operation measures for the general taxpayer to implement "tax deduction after comparison first" during the counseling period are as follows:
1. During the counseling period, the general taxpayer should add a detailed account of "input tax to be deducted" under the subject of "tax payable" to account for the certified special invoice deduction, customs import value-added tax payment, ordinary invoices for waste materials and transport invoice mixed tax on goods obtained by the general taxpayer during the counseling period. When the general taxpayer obtains the above tax deduction certificate during the counseling period, he should debit "tax payable?" Input tax to be deducted "detailed account, credited to the relevant account; After the cross-examination comparison is correct, the "tax payable" should be debited? Value-added tax payable (input tax) "column, credited" tax payable? Input tax to be deducted "subject. Upon verification, the non-deductible input tax is debited in red. Input tax to be deducted ",the red letter credited to the relevant subjects.
Second, during the counseling period, the special invoice deduction form obtained by the general taxpayer and the special payment form for value-added tax imported by the customs, the ordinary invoice of waste materials and the transport invoice of goods should be certified by the tax authorities in time in the month of ticket collection and recorded in the list (disk) and submitted to the competent tax authorities. The above data should be filled in the relevant column of "Input tax to be deducted" in the information attached to the VAT tax return (Table 2).
3. After receiving all the invoice comparison results every month, the tax authorities at the district and county levels will use the audit result export tool provided by the General Administration before the end of the month to export the detailed invoice voucher and the total invoice voucher to the taxpayer and the declaration window respectively. Please download the software and its instructions on the technical support website of State Taxation Administration of The People's Republic of China (130.9. 1.248).
(1) Export process of special invoice deduction associated comparison
Step 1: After the 22nd of each month, the comparison results of detailed invoices of all general taxpayers in this district and county are derived from the district and county audit system for the next month (the current month). The specific operation is as follows:
1. Select the function of "Query Invoice Comparison Result Information" in the "Invoice Audit" menu of the county audit system, select "Comparison Date", and enter the comparison date and time period (usually from the first day to the last day of the month) as the first query condition; Select "Match Invoice" as the second query criteria; Select "Deduction Link" as the third query criteria; Click the "Query" button to start the query.
2. Click "Print" and select "Print to File" on the "Properties" page after finding out all eligible general taxpayers' deductible invoices in the current month; Select all fields in the Fields page to print.
3. Click the "Print" button and enter a text file name (matching invoice details. TXT)。
Step 2: Use the audit result export tool to select the above documents and export them to EXCEL files for taxpayers' use.
(2) The export process of the comparison results of the special payment book for customs import VAT, the goods transport invoice and the special VAT invoice issued by the tax authorities.
The audit results of the special payment book for customs import value-added tax, goods transport invoice and special invoices for value-added tax issued by the tax authorities will be distributed to all districts and counties in the form of documents after the 25th of each month. The tax authorities at the district and county levels will use the audit result export tool to export invoice detailed vouchers and total vouchers for taxpayers and reporting windows.
Four, the "VAT tax return attached information (Schedule 2)" related column names are adjusted as follows:
(1) Column 28 is adjusted as: "Among them: customs duty payment certificate";
(two) the twenty-ninth column is adjusted to: "agricultural products purchase vouchers and ordinary invoices";
(3) The 30th column is adjusted as "Ordinary Invoice of Waste Materials";
(4) Column 31is adjusted to "transport invoice of Goods".
Verb (verb's abbreviation) During the counseling period, the general taxpayer should fill in the attached information of the VAT tax return (Table 2) according to the following requirements in the month of receiving the results of the examination and comparison by the competent tax authorities, and declare the deduction before the tax return period of the next month;
(1) In the third column, fill in the notice of audit comparison results notified by the tax authorities and the number of copies, amount and tax amount of special invoices allowed to be deducted from the audit comparison results.
(2) In the fifth column, fill in the notice of audit comparison results notified by the tax authorities, and the number of copies, amount, tax amount and customs tax payment certificates that meet the audit requirements, as well as the customs tax payment certificates that are allowed to be deducted from the investigation results.
(3) In the seventh column, fill in the notice of the audit comparison result informed by the tax authorities, and the joint number, amount and tax amount of the ordinary invoices of waste materials after the audit comparison, and the ordinary invoices of waste materials that are allowed to be deducted from the investigation results.
(4) In the eighth column, fill in the notice of the audit comparison result informed by the tax authorities, and the transport invoice joint number, amount, tax amount and transport invoice allowed to be deducted from the investigation result.
(5) In column 9 and column 10, respectively, fill in the notice of audit comparison results notified by the tax authorities and its detailed list, and indicate the number, amount and tax amount of the 6 th and 4 th special VAT invoices issued by the tax authorities that meet the audit, as well as the 6 th and 4 th special VAT invoices that are allowed to be deducted from the investigation results.
(6) At the beginning of the month when the certification was filled in column 23 but the audit comparison result of the anti-counterfeiting tax-controlled VAT invoice was not received.
(7) In column 24, fill in the data of the special invoice for anti-counterfeiting tax-controlled value-added tax that has been certified in accordance with the regulations this month but has not received the audit comparison result.
(eight) twenty-fifth column to fill in the final balance that has been certified but has not received the audit results of anti-counterfeiting tax-controlled VAT invoices.
(9) Fill in the data of customs tax payment vouchers that have not received the audit comparison results this month in column 28.
(10) Fill in the general invoice data of waste materials that have not received the audit comparison results this month in the 30th column.
(eleven) column 3 1 fill in the transport invoice data of the goods that have not received the audit comparison results this month.
(12) Fill in the data of six special VAT invoices issued on behalf of companies that received the audit comparison results this month in column 32.
(12) Fill in the data of four special VAT invoices issued on behalf of the four companies that did not receive the audit comparison results this month in column 33.
Six, the competent tax authorities in accepting the general taxpayer tax declaration counseling period, in accordance with the following requirements for "one window" ticket table comparison:
(1) Check whether the number of copies, amount and tax amount in column 3 of Schedule II of the VAT tax return are equal to or less than the special invoice deduction data matched by the current audit system.
(2) Examining whether the number of copies, the amount and the tax amount in column 5 of Schedule 2 of the VAT tax return are equal to or less than the sum of tax payment vouchers that are consistent with the current auditing system.
(3) Examining whether the number of copies and the amount in column 7 of Schedule II of the VAT tax return are equal to or less than the sum of invoices for waste materials that are matched by the current auditing system and allowed to be deducted after investigation.
(4) Examining whether the number of copies and the amount in column 8 of Schedule 2 of the VAT tax return are equal to or less than the sum of the amount of freight invoices allowed to be deducted after investigation matched by the current auditing system.
(5) Check whether the sum of the number of copies, the amount and the tax amount in column 9 and column 10 of Schedule 2 of the VAT tax return is equal to or less than the sum of the invoice data allowed to be deducted after the special invoice is issued by the tax authorities that are expected to verify and match.