(1) Taxpayers in the production and living services mentioned in this announcement refer to taxpayers whose sales from postal services, telecommunications services, modern services and living services (hereinafter referred to as the four services) account for more than 50% of the total sales. The specific scope of the four services shall be implemented in accordance with the Notes on Sales Services, Intangible Assets and Real Estate (issued by Caishui [2016] No.36).
For taxpayers established before March 3, 20 19, if the sales amount during the period from April 20 18 to March 20 19 (if the operating period is less than 12 months, the sales amount according to the actual operating period) meets the above requirements, it will be from 20/0.
For taxpayers established after April 20 19 1, if the sales for three months from the date of establishment meet the above specified conditions, the policy of adding and deducting shall apply from the date of registration as a general taxpayer.
After the taxpayer determines that the policy of adding and deducting is applicable, it will not be adjusted in the current year, and whether it is applicable in future years will be determined according to the sales volume of the previous year.
The amount of credit that taxpayers can accrue, but not accrued, can be accrued at the same time in the current period when the applicable credit policy is determined.
(2) Taxpayers shall make provision for the current additional deduction according to 10% of the current deductible input tax. According to the current regulations, the input tax that cannot be deducted from the output tax shall not be accrued and deducted; If the input tax for which the deduction has been accrued is transferred out according to the regulations, the deduction shall be reduced accordingly in the current period when the input tax is transferred out. The calculation formula is as follows:
Accrual and deduction in current period = deductible input tax in current period × 10%
Current deductible plus deduction = balance of added deduction at the end of last period+added deduction in current period-current deduction plus deduction.
(3) Taxpayers shall, after calculating the tax payable under the general taxation method in accordance with the current provisions (hereinafter referred to as the tax payable before deduction), add and deduct the following circumstances:
1. If the tax payable before deduction is equal to zero, all the deductible additions and deductions in the current period will be carried forward to the next period for deduction;
2. If the tax payable before deduction is greater than zero and is greater than the deductible amount of the current period, the deductible amount of the current period shall be fully deducted from the tax payable before deduction;
3. If the tax payable before deduction is greater than zero and less than or equal to the deductible amount of the current period, the tax payable shall be reduced to zero by the deductible amount of the current period. The current period that has not been fully deducted can be deducted and deducted, and it will be carried forward to the next period to continue to be deducted.
(4) Taxpayers exporting goods and services and engaging in cross-border taxable activities are not subject to the policy of adding and deducting, and the corresponding input tax shall not be added and deducted.
Taxpayers engaged in export of goods and services, cross-border taxable behavior and unable to divide the input tax, which shall not be accrued and deducted, shall be calculated according to the following formula:
Input tax that cannot be deducted = total input tax that cannot be divided in the current period × sales of goods and services exported in the current period and cross-border taxable activities ÷ total sales in the current period.
(five) the taxpayer shall separately account for the changes in the provision, deduction, reduction, balance, etc. Deceiving the application of the policy of adding and deducting or falsely increasing the amount of deducting and deducting shall be handled in accordance with the relevant provisions of the Law of the People's Republic of China on Tax Collection and Administration.
(six) after the expiration of the policy of adding and deducting, the taxpayer will no longer add and deduct, and the balance of adding and deducting will stop being deducted.
IX. This announcement shall be implemented as of April 20 19 1 day.
2. According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the Policy of Adding and Deducting Value-added Tax for Life Service Industry (Announcement No.87 of the Ministry of Finance and the State Administration of Taxation No.20 19), "1. 20 1 9/0/month/day to 20021year. Taxpayers in the life service industry are allowed to add 15% of the deductible input tax in the current period to offset the taxable amount (hereinafter referred to as the policy of adding and deducting 15%).
II. Taxpayers in the life service industry as mentioned in this announcement refer to taxpayers whose sales from providing life services account for more than 50% of the total sales. The specific scope of living services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (issued by Caishui [2016] No.36).
For taxpayers established before September 30, 20 19, if the sales amount during the period from October 20 18 to September 20 19 (if the operating period is less than 12 months, the sales amount according to the actual operating period) meets the above requirements, it will be from 20.
For taxpayers established after 20 19 10/0, if the sales for three months from the date of establishment meet the above requirements, the policy of 1 5% shall apply from the date of registration as a general taxpayer.
After the taxpayer determines that the policy of adding and deducting 15% is applicable, it will not be adjusted in the current year, and whether it is applicable in future years will be determined according to the sales of the previous year.
Iii. Taxpayers in the life service industry shall accrue the current plus deduction according to 15% of the current deductible input tax. According to the current regulations, the input tax that cannot be deducted from the output tax shall not be accrued and deducted; If the input tax has been accrued and deducted according to 15%, and the input tax is transferred out according to regulations, the input tax should be reduced and deducted accordingly in the current period when the input tax is transferred out. The calculation formula is as follows:
Accrual and deduction in current period = deductible input tax in current period × 15%
Current deductible plus deduction = balance of added deduction at the end of last period+added deduction in current period-current deduction plus deduction.
4. Other relevant matters for taxpayers to apply the policy of adding and deducting shall be implemented in accordance with the relevant provisions such as the Announcement on Deepening the Policies of VAT Reform (Announcement No.39 of the General Administration of Customs of the State Administration of Taxation of the Ministry of Finance, No.2019). "
3. According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Promoting the Development of Difficult Industries in the Service Industry (AnnouncementNo. 1 1 of the Ministry of Finance and the State Administration of Taxation in 2022), 1. The policy of adding and subtracting the value-added tax for the production and living services stipulated in Article 7 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance19) and the Announcement of the Ministry of Finance/State Administration of Taxation on Defining the Policy of Adding and Deducting the Value-added Tax for Living Services (Announcement No.87 of the Ministry of Finance/State Administration of Taxation) shall be implemented.