Chapter I Taxpayers and Withholding Agents
Article 1 Units and individuals that sell services, intangible assets or real estate (hereinafter referred to as taxable acts) within the People's Republic of China (hereinafter referred to as the territory) are VAT taxpayers, and shall pay VAT in accordance with these Measures without paying business tax.
Units refer to enterprises, administrative units, institutions, military units, social organizations and other units.
Individuals refer to individual industrial and commercial households and other individuals.
interpret
This article is the basic provisions on taxpayers and the scope of collection.
According to the provisions of this article, taxpayers are units and individuals that sell services, intangible assets or real estate within the People's Republic of China. On may 20 16 1 later, the above taxpayers will pay value-added tax in accordance with the relevant provisions of the pilot implementation measures for changing business tax to value-added tax (hereinafter referred to as the pilot implementation measures).
Sales of services, intangible assets or real estate, specifically including: sales of transportation services, postal services, telecommunications services, construction services, financial services, modern services, life services, intangible assets or real estate.
"Units" include enterprises, administrative units, public institutions, military units, social organizations and other units.
"Individuals" include: individual industrial and commercial households and other individuals. Other individuals refer to natural persons except individual industrial and commercial households.
Understanding and mastering the concept of "domestic" shall be carried out in accordance with the relevant provisions of Article 12 of the Pilot Implementation Measures.
Article 2 Where a unit operates by contracting, leasing or linking, and the contractor, lessee and linking person (hereinafter referred to as the contractor) operate in the name of the employer, lessor and linked person (hereinafter referred to as the employer) and the employer bears relevant legal responsibilities, the employer shall be the taxpayer. Otherwise, the contractor shall be the taxpayer.
interpret
This article is about the definition of taxpayers under the mode of contracting, leasing and affiliated operation. It can be divided into the following two situations: 1. If the following two conditions are met at the same time, the employer shall be the taxpayer; 2. Operating in the name of the employer.
(2) The Employer shall bear relevant legal responsibilities.
Two, do not meet the above two conditions at the same time, the contractor as a taxpayer.
Article 3 Taxpayers are divided into general taxpayers and small-scale taxpayers.
Taxpayers whose annual taxable value-added tax sales (hereinafter referred to as taxable sales) exceed the standards set by the Ministry of Finance and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers.
Other individuals whose annual taxable sales exceed the prescribed standards are not ordinary taxpayers. Units and individual industrial and commercial households whose annual taxable sales exceed the prescribed standards but do not frequently engage in taxable activities may choose to pay taxes according to small-scale taxpayers.
interpret
This article is about the provisions on the classification and division standards of pilot taxpayers.
Understanding the provisions of this article should be grasped from the following three aspects:
I. Taxpayer Classification
According to the current management mode of value-added tax in China, the classified management of value-added tax taxpayers is still used in this value-added tax reform, and taxpayers are divided into general taxpayers and small-scale taxpayers. The division between small-scale taxpayers and ordinary taxpayers is based on the annual taxable sales of taxable acts. Its tax calculation method and voucher management are different and need to be treated differently.
II. Provisions on the Application of Small-scale Taxpayer Standards to Taxpayers
The Provisions on Relevant Matters in the Pilot Project clearly states that the annual taxable sales standard for taxpayers with taxable behavior is 5 million yuan (inclusive). Taxpayers with annual taxable sales exceeding 5 million yuan are general taxpayers; Taxpayers whose annual taxable sales do not exceed 5 million yuan are small-scale taxpayers. The Ministry of Finance and State Taxation Administration of The People's Republic of China can adjust the annual taxable sales standard according to the pilot situation.
The annual taxable sales refers to the taxpayers' accumulated VAT sales during the continuous operation period of no more than 12 months, including sales with tax reduction or exemption, sales with overseas taxable activities and the part that has been deducted from the sales difference according to regulations. If the sales amount includes tax, it shall be converted into sales amount excluding tax according to the applicable tax rate or collection rate.
Three, two special provisions
(1) Other individuals whose annual taxable sales exceed the prescribed standards are not ordinary taxpayers.
(two) units and individual industrial and commercial households that do not often have taxable behavior can choose to pay taxes according to small-scale taxpayers. In addition, units and individual industrial and commercial households that sell goods, provide processing, repair and replacement services and have taxable activities, and do not often have taxable activities, can also choose to pay taxes according to small-scale taxpayers.
Article 4 A taxpayer whose annual taxable sales do not exceed the prescribed standards, who has sound accounting and can provide accurate tax information, may register with the competent tax authorities as a general taxpayer and become a general taxpayer.
Sound accounting refers to being able to set up account books in accordance with the provisions of the unified national accounting system and accounting according to legal and valid vouchers.
interpret
This article is about the provisions that small-scale taxpayers can take the initiative to apply for the registration of general taxpayers.
First, in practice, many small-scale taxpayers have established and improved the financial accounting system, which can provide accurate tax information and meet the management needs of indicating tax deduction with invoices. At this time, if a small-scale taxpayer applies to the competent tax authorities, it can be registered as a general taxpayer.
Two, sound accounting, refers to the ability to set up account books in accordance with the provisions of the unified national accounting system, accounting according to legal and valid documents. For example, a professional financial accountant can set up a general ledger and related subsidiary ledgers for accounting in accordance with the provisions of the financial accounting system; Be able to accurately calculate the value-added tax sales, output tax, input tax and tax payable; Be able to prepare accounting statements according to regulations, and truly reflect the production and operation status of enterprises.
Being able to provide tax information accurately means being able to truthfully fill in the VAT tax return and other tax information in accordance with the VAT regulations, and declare and pay taxes on schedule. Whether it is "sound accounting" and "able to provide accurate tax information" is determined by the competent tax authorities of small-scale taxpayers.
According to the Announcement of State Taxation Administration of The People's Republic of China on Adjusting the Management of General VAT Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.20 15 18), from April 20 15/0/day, general VAT taxpayers will be registered, and taxpayers only need to fill in the Registration Form of General VAT Taxpayers' Qualification. Our bureau has opened the function of online registration of general taxpayer qualification. Taxpayers only need to log in to the online tax service hall of Shanghai State Taxation Bureau and fill in the Registration Form of VAT General Taxpayer Qualification, so they can become general taxpayers without going to the front desk of tax service.
Article 5 Taxpayers who meet the requirements of general taxpayers shall register their qualifications with the competent tax authorities. Specific measures for registration shall be formulated by State Taxation Administration of The People's Republic of China.
Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once registered as a general taxpayer, it shall not be converted into a small-scale taxpayer.
interpret
This article is about the provisions of the pilot VAT general taxpayer qualification registration.
First, the term "meeting the conditions of general taxpayers" as mentioned in this article refers to the taxpayer's taxable activities with annual sales exceeding 5 million yuan, and does not belong to the situation of not being registered as a general taxpayer as stipulated in Article 3 of the Pilot Implementation Measures;
Taxpayers who meet the requirements of general taxpayers shall apply to the competent tax authorities for qualification registration. If they fail to apply for registration of general taxpayers' qualifications, the tax payable shall be calculated according to the sales amount at the VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices (including uniform invoices for tax-controlled motor vehicle sales) be used.
Two, unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once registered as a general taxpayer, shall not be converted to small-scale taxpayers. This provision is consistent with the current management mode of general VAT taxpayers.
Three, the original value-added tax general taxpayer has taxable behavior, in accordance with the provisions should apply for registration of general taxpayer qualification, there is no need to re-register the general taxpayer qualification. The competent tax authorities shall prepare and serve the Notice of Tax Matters to inform taxpayers.
Article 6 Where the people's Republic of China and overseas (hereinafter referred to as overseas) units or individuals engage in taxable activities in China, and there is no operating institution in China, the buyer shall be the VAT withholding agent. Unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
interpret
This article is about the provisions on VAT withholding agents.
Different from the current collection principle of value-added tax, taxable behavior occurs in China, which means that the seller or buyer of taxable behavior is in China. Moreover, due to the limitation of the current customs management object, that is, only the import and export goods are managed, all kinds of labor services have not been included in the scope of customs management, and the behavior involving cross-border provision of labor services will still be managed by the tax authorities.
Understanding the provisions of this article should be grasped from the following two aspects:
1. If an overseas entity or individual conducts taxable activities in China and does not have an operating institution in China, the buyer shall be the VAT withholding agent.
The biggest difference between this article and the original policy is the abolition of the provision of withholding value-added tax by agents.
Two, when understanding the withholding agent stipulated in this article, it should be noted that the premise is that overseas units or individuals have not set up business institutions in China. If they have set up business institutions, they should take their business institutions as VAT taxpayers, so there is no problem of withholding agents.
Seventh two or more taxpayers, with the approval of the Ministry of Finance and State Taxation Administration of The People's Republic of China, can be regarded as one taxpayer for consolidated tax payment. The specific measures shall be formulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
interpret
This article is a provision that two or more taxpayers can be regarded as one taxpayer for consolidated tax payment. The approval subjects of consolidated tax payment are the Ministry of Finance and State Taxation Administration of The People's Republic of China, and the specific measures are formulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
Article 8 Taxpayers shall conduct value-added tax accounting in accordance with the unified national accounting system.
interpret
After the reform of the camp, all business taxes will be changed to VAT. In the accounting treatment of value-added tax, the pilot taxpayers can implement it in accordance with the Provisions on Accounting Treatment of Enterprises in the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2012]13).
Chapter II Scope of Taxation
Article 9 The specific scope of taxable activities shall be implemented in accordance with the Notes on Selling Services, Intangible Assets and Real Estate attached to these Measures.
interpret
This article is about the specific scope of taxable behavior.
Specifically, it includes selling transportation services, postal services, telecommunications services, construction services, financial services, modern services, life services, transferring intangible assets or selling real estate.
Article 10 The sale of services, intangible assets or real estate refers to the paid provision of services and the paid transfer of intangible assets or real estate, except for the following non-business activities:
(1) Government funds or administrative fees collected by administrative units that meet the following conditions.
1. Government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or the provincial people's government and its financial and price departments;
2. At the time of collection, the financial bills issued by the financial department at or above the provincial level (including the provincial level) shall be supervised (printed);
3. The money received shall be turned over to the finance in full.
(two) employees employed by units or individual industrial and commercial households provide services for their own units or employers to obtain wages.
(three) units or individual industrial and commercial households to provide services for employees.
(4) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
interpret
This article is the provisions on taxable behavior and non-business activities.
I. Taxable behavior
Taxable behavior refers to paid sales of services, intangible assets or real estate. Compensation refers to obtaining money, goods or other economic benefits.
Second, non-operating activities
Sales of services, intangible assets or real estate in non-business activities are not taxable activities, and value-added tax is not levied.
Non-operating activities include the following situations:
(a) government funds or administrative fees collected by administrative units that meet the conditions at the same time.
For example, the activities of administrative fees charged by state organs in accordance with the provisions of laws and administrative regulations to perform state administrative functions.
Different from the original provisions, the applicable subject of this article has changed from "non-enterprise unit" to "administrative unit". Since the administrative unit itself has the function of performing state administration, the expression of "performing state administration" has been deleted compared with the original document of Caishui No.2013106.
(two) employees employed by units or individual industrial and commercial households provide services for their own units or employers to obtain wages.
For example, the driver hired by the unit drives the shuttle bus for the employees of the unit.
(three) units or individual industrial and commercial households to provide services for employees.
For example, the company provides shuttle buses to transport its employees to and from work.
(4) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
Eleventh paid, refers to the acquisition of money, goods or other economic benefits.
interpret
This article is a concrete explanation of paid service, paid transfer of intangible assets or paid real estate, including the sale of real estate and the transfer of intangible assets in the form of investment shares.
Article 12 The sale of services, intangible assets or real estate in China refers to: (1) The seller or buyer of services (excluding leased real estate) or intangible assets (excluding the right to use natural resources) is in China;
(2) The real estate sold or leased is in China;
(3) The natural resources for which the right to use natural resources is sold are within the territory;
(4) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
interpret
This article is a specific provision on the sale of services, intangible assets or real estate in China, which can be grasped from the following two aspects:
(1) The seller or buyer of services (excluding leased real estate) or intangible assets (excluding the right to use natural resources) is in China. That is, domestic units or individuals who act as sellers are taxable in China, and overseas units or individuals who act as buyers are taxable in China.
For example, consulting services purchased by domestic units from overseas units belong to domestic sales services.
(two) the real estate sold or leased is in China, and the natural resources with the right to use natural resources sold are in China. It is emphasized that the subject matter corresponding to taxable behavior is in China, that is, whether it is a domestic unit or individual or an overseas unit or individual, as long as the subject matter of the above taxable behavior is in China, it belongs to taxable behavior in China.
Thirteenth the following circumstances do not belong to the sale of services or intangible assets in China:
(a) overseas units or individuals to domestic units or individuals to sell services that occur completely outside the country.
(two) overseas units or individuals to domestic units or individuals to sell intangible assets that are completely used abroad.
(3) An overseas entity or individual leases tangible movable property that is completely used abroad to a domestic entity or individual.
(4) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
interpret
This article is a specific provision for services or intangible assets that are not sold in China, and adopts the exclusion method to clarify three situations that are not taxable services provided in China, as follows:
(a) overseas units or individuals to domestic units or individuals to sell services that occur completely outside the country.
For example, overseas units provide domestic units with exhibition services that completely take place overseas.
(two) overseas units or individuals to domestic units or individuals to sell intangible assets that are completely used abroad.
For example, overseas units sell patented and non-patented technologies that are completely used overseas to domestic units.
(3) An overseas entity or individual leases tangible movable property that is completely used abroad to a domestic entity or individual.
For example, an overseas unit rents a car that is completely used overseas to a domestic unit or individual.
There are three main points to understand the above three provisions: first, the seller of taxable behavior is an overseas unit or individual; Second, domestic units or individuals purchase overseas; Third, the taxable behavior purchased must be used or consumed completely abroad.
Article 14 The following situations shall be regarded as sales of services, intangible assets or real estate:
(a) units or individual industrial and commercial households provide services to other units or individuals free of charge, except for public welfare undertakings or for the public.
(2) A unit or individual transfers intangible assets or immovable property to other units or individuals free of charge, unless it is used for public welfare undertakings or for the public.
(3) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
interpret
To understand this article, we need to grasp the following contents:
In order to reflect the integrity of the tax system design and plug the loopholes in tax collection and management, the provision of services free of charge, the transfer of intangible assets or real estate and the paid provision of services, the transfer of intangible assets or real estate are all included in the scope of taxable services, which reflects the fairness of the tax system. At the same time, excluding the case of taking public welfare activities as the purpose or the public as the object is also conducive to promoting the development of social public welfare undertakings.
It is necessary to pay attention to the differences between providing services, transferring intangible assets or real estate and treating them as providing services, transferring intangible assets or real estate and non-business activities, and accurately grasp the principle of taxation and non-taxation.
According to the instructions of the state, air transport services and railway transport services provided free of charge belong to services aimed at public welfare activities as stipulated in Article 14 of the Pilot Implementation Measures, and value-added tax is not levied.
It is worth noting that the applicable subjects of the first paragraph are units and individual industrial and commercial households, and the applicable subjects of the second paragraph also include other individuals.
In this paper, the mileage points exchange service provided by air transport enterprises is deleted, and the relevant provisions that telecommunication services donated by units and individuals providing telecommunication services in the form of points exchange are not subject to value-added tax are deleted.
Chapter III Tax Rates and Collection Rates
Article 15 VAT rate:
(1) Taxpayers who engage in taxable activities shall be taxed at a rate of 6%, except as provided in Items (2), (3) and (4) of this Article.
(2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
interpret
This article is the specific provisions on the value-added tax rate.
Article 16 The rate of VAT collection is 3%, unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
interpret
This article provides for the rate of collection of value-added tax.
Except for some real estate sales and leasing activities, the collection rate of value-added tax is 5%, and the taxable activities of small-scale taxpayers and specific taxable activities of ordinary taxpayers are 3%.
Chapter IV Calculation of Taxable Amount
Section 1 General Provisions
Article 17 The taxation methods of value-added tax include general taxation methods and simple taxation methods.
interpret
This article is the provision on the tax calculation method of value-added tax.
The general tax calculation method is to calculate the tax payable according to the difference between the output tax and the input tax.
The simple tax calculation method is to calculate the tax payable according to the product of sales volume and collection rate.
Article 18 Taxable acts of general taxpayers shall be taxed by the general taxation method.
General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months.
interpret
This article is a provision on the application of tax calculation methods to taxable acts of general taxpayers.
1. Under normal circumstances, if a general taxpayer has taxable activities and both sells goods and provides processing, repair and replacement services, if it is not stipulated that he can choose to calculate and pay value-added tax according to the simple taxation method, all his sales should be calculated and paid value-added tax according to the general taxation method.
Two, the general taxpayer has a specific taxable behavior stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, you can choose to apply the simple tax calculation method, you can also choose to apply the general tax calculation method. However, for a specific taxable behavior, once the general taxpayer chooses to apply the simple tax calculation method, the tax calculation method shall not be changed within 36 months after the selection.
The scope of specific taxable acts shall be implemented in accordance with the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax.
Nineteenth small-scale taxpayers taxable behavior applicable to the simple tax method.
interpret
This article makes it clear that small-scale taxpayers are subject to the simple taxation method when they have taxable activities. The collection rate of small-scale taxpayers is 3%, and the Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to Value-added Tax clearly stipulates that matters related to the sale and lease of real estate by small-scale taxpayers shall be taxed at the collection rate of 5%.
Article 20 Where an overseas entity or individual has taxable activities in China and has no business organization in China, the withholding agent shall calculate the tax amount to be withheld according to the following formula:
Tax amount to be withheld = price paid by the buyer ÷( 1+ tax rate) × tax rate.
interpret
This article provides for the withholding of tax for taxable activities of overseas units and individuals in China.
1. This article is applicable to the case that an overseas unit or individual sells services, intangible assets or real estate in China and has not established a business organization in China.
Second, the scope is limited to sales services, intangible assets or real estate, that is, the scope of taxable behavior stipulated in the Pilot Implementation Measures. For the provision of processing, repair and replacement services, the withholding obligation shall be fulfilled in accordance with the Provisional Regulations on Value-added Tax.
3. When calculating the tax amount to be withheld, the tax-included price paid by the buyer of taxable behavior should be converted into the tax-free price, and then multiplied by the applicable VAT rate of taxable behavior (note that it is not the VAT collection rate) to calculate the tax amount to be withheld.
For example, if an overseas company provides consulting services to a taxpayer, and the contract price is1060,000 yuan, and the overseas company has no business organization in China, the service purchaser should be the VAT withholding agent, then the tax amount that the purchaser should withhold is calculated as follows:
Withholding value-added tax =1060,000 ÷ (1+6%) × 6% = 60,000 yuan.
Section 2 General taxation methods
Article 21 The taxable amount of the general taxation method refers to the balance after the current output tax is deducted from the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax.
When the current output tax amount is less than the current input tax amount, the insufficient part can be carried forward to the next period for further deduction.
interpret
This article provides the calculation method of the payable value-added tax.
At present, China's value-added tax is subject to the purchase tax deduction law. Taxpayers collect taxes according to sales (constituting output tax), pay or bear taxes when purchasing goods, processing, repair and replacement services, services, intangible assets and real estate (constituting input tax), and are allowed to deduct input tax from output tax, which is equivalent to taxing only the value-added part. When the output tax is less than the input tax, the current practice is to carry forward the difference to the next period and continue to deduct it.
Article 22 The output tax refers to the value-added tax calculated and collected by the taxpayer according to the sales and value-added tax rates. Output tax calculation formula:
Output tax = sales × tax rate
interpret
This article provides the concept of output tax and its calculation method.
1. As can be seen from the calculation formula of the above output tax, the output tax is the product of the sales amount of taxable activities and the value-added tax rate, and it is the overall value-added tax provided for taxable activities in this link. After deducting the current input tax, it forms the current value-added tax payable.
Two, the general taxpayer should set up the "VAT payable" detailed account under the "tax payable" account. In the "VAT payable" ledger, columns such as "output tax" should be set up.
The column of "Output Tax" records the value-added tax that ordinary taxpayers should charge for selling services, intangible assets or real estate. The output tax payable by general taxpayers for selling services, intangible assets or real estate shall be registered in blue; The refund, suspension or discount of the output tax that should be offset shall be registered in red.
Article 23 The sales amount of the general tax method does not include the output tax. If the taxpayer adopts the combined pricing method of sales amount and output tax, the sales amount shall be calculated according to the following formula:
Sales = sales including tax ÷( 1+ tax rate)
interpret
When determining the sales amount of services, intangible assets or real estate sold by ordinary taxpayers, it may happen that ordinary taxpayers combine the sales amount and output tax due to different sales objects and different types of invoices. In this regard, this article stipulates that if the general taxpayer adopts the combined pricing method of sales volume and output tax, the sales volume excluding tax shall be calculated according to the formula of sales volume = sales volume including tax ÷( 1+ tax rate).
Before the business tax was changed to value-added tax, because the business tax was an in-price tax, the taxpayer confirmed the turnover according to the actually obtained price and confirmed the business tax payable according to the product of the turnover and the business tax rate. After the business tax is changed to value-added tax, because value-added tax belongs to extra-price tax, the tax-included sales obtained by ordinary taxpayers are first converted into tax-free sales, and then the output tax is confirmed according to the product of tax-free sales and value-added tax rate.
Article 24 The input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or real estate.
interpret
This article defines the concept of input tax.
First, the concept of input tax should be understood from the following three aspects:
(a) must be a general taxpayer of value-added tax, which involves the deduction of input tax;
(2) The act of generating input tax is that taxpayers purchase goods, services, intangible assets, real estate or accept processing, repair and replacement services;
(3) Value-added tax paid or borne by the buyer.
Two, the general taxpayer should set up the "VAT payable" detailed account under the "tax payable" account. In the "VAT payable" ledger, columns such as "input tax" should be set up.
"Input tax" column records the value-added tax paid by ordinary taxpayers for purchasing goods, services, intangible assets, real estate or accepting processing, repair and replacement services, which is allowed to be deducted from the output tax. The input tax paid by general taxpayers for purchasing goods, services, intangible assets, real estate or accepting processing, repair and replacement services shall be registered in blue; The refund of the input tax that should be written off due to suspension or discount shall be registered in red letters.
Twenty-fifth the following input tax is allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller (including the unified invoice for tax-controlled motor vehicle sales, the same below).
(2) Value-added tax indicated in the special payment form for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special payment letters for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 13% indicated on the purchase invoices or sales invoices of agricultural products. The calculation formula is:
Input tax = purchase price × deduction rate
The purchase price refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with the regulations.
The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except.
(4) Value-added tax indicated on the tax payment certificate of tax payment obtained from the tax authorities or withholding agents for purchasing services, intangible assets or real estate from overseas units or individuals.
interpret
This article lists the circumstances in which taxpayers can deduct the input value-added tax.
I. VAT amount indicated on the special VAT invoice
Special VAT invoices specifically include the following two types:
(1) Special VAT Invoice.
(2) Tax-controlled Uniform Invoice for Motor Vehicle Sales.
2. VAT amount indicated in the special payment book for customs import VAT.
At present, the customs is responsible for collecting the value-added tax in the import of goods. When the pilot taxpayers go through the customs declaration and import formalities for imported goods, they need to declare and pay the import value-added tax to the customs and obtain the tax payment certificate from the customs, and the value-added tax indicated in the special payment book for customs import value-added tax is allowed to be deducted. The pilot taxpayers obtained the special payment book for customs import value-added tax, and implemented the policy of "comparing first and then deducting" according to the Notice of the General Administration of Customs of State Taxation Administration of The People's Republic of China on Relevant Issues concerning the implementation of the management measures of "comparing first and then deducting" the special payment book for customs import value-added tax (Announcement No.313 of the General Administration of Customs of State Taxation Administration of The People's Republic of China).
Three, agricultural products input tax deduction
There are five situations in which general taxpayers purchase agricultural products to deduct input tax:
(a) the purchase of agricultural products from general taxpayers shall be based on the VAT indicated on the special VAT invoice.
(2) For imported agricultural products, the value-added tax amount indicated in the special payment book for customs import value-added tax shall be paid.
(3) the purchase of self-produced agricultural products from agricultural producers and agricultural products from small-scale taxpayers (excluding fresh meat and eggs products and vegetables that enjoy the tax-free policy in wholesale and retail) shall be subject to the value-added tax on the sales of agricultural products.