1. Are scrapped automobile recycling enterprises exempt from VAT?
Scrap car recycling enterprises belong to waste materials recycling business units, which can be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on VAT Policy for Waste Materials Recycling Business (Caishui [20065438+0] No.78).
Units that dispose of scrapped cars cannot apply the simple collection method of selling old fixed assets, but should pay value-added tax according to its applicable tax rate or collection rate.
Where the unit is a general taxpayer, VAT shall be paid at the applicable tax rate of 17%; If it is a small-scale taxpayer, the value-added tax will be paid at the rate of 3%.
According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Issues Concerning the National Implementation of VAT Transformation Reform (Caishui [2008] 170) and the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Simple Method of Applying Low VAT Rate to Some Goods (Caishui [2009] No.9):
Small-scale taxpayers sell second-hand fixed assets, and ordinary taxpayers sell second-hand fixed assets for their own use that are not deductible and the input tax is not deducted as stipulated in Article 10 of the Provisional Regulations. VAT can be levied in a simple way.
However, scrapped cars are not actually used fixed assets.
Because scrapped cars should be scrapped and cancelled in the vehicle registration management department before they are sold to recycling enterprises. At this time, the vehicle does not belong to the fixed assets of the unit in nature. On the other hand, according to the Management Measures for Recycling Scrap Cars, the purchase price of scrap cars is converted according to the metal content and priced with reference to the market price of scrap metals. In other words, from the perspective of scrap car recycling enterprises, the acquisition of scrap cars is the acquisition of waste materials.
Second, the calculation method of value-added tax
According to the relevant provisions of the Provisional Regulations on Value-added Tax, the calculation method of value-added tax is as follows:
Detailed rules for the implementation of the provisional regulations on value-added tax
Article 4 Except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods or providing taxable services (hereinafter referred to as selling goods or taxable services) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax
When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
Article 5 When a taxpayer sells goods or taxable services, the value-added tax calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations and collected from the buyer shall be the output tax. Output tax calculation formula:
Output tax = sales × tax rate
Article 6 Sales amount refers to the total price and extra-price expenses charged by taxpayers to the buyers for selling goods or taxable services, but does not include the output tax that has been collected.
Sales are calculated in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.
Article 7 If the price of goods or taxable services sold by taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.
Article 8 The value-added tax paid or borne by taxpayers for purchasing goods or accepting taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax.
The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice and the deduction rate of 65,438+03%. Input tax calculation formula:
Input tax = purchase price × deduction rate
(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula:
Input tax = transportation expense amount × deduction rate
The adjustment of deduction items and deduction rate shall be decided by the State Council.
Article 9 If a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, its input tax amount shall not be deducted from the output tax amount.