In order to facilitate taxpayers to pay value-added tax and file tax returns, we need to know about the relevant knowledge of value-added tax, especially the knowledge of filing. I believe many people are still unclear.
I. How to handle the VAT prepayment declaration?
1.Application conditions
If taxpayers (excluding other individuals) provide construction services across cities (states), real estate development enterprises pre-sell self-developed real estate projects, taxpayers (excluding other individuals) rent real estate that is not located in the same county (city), etc., and it is required to pay taxes in advance at the competent tax authorities where the project is located or where the real estate is located, they shall fill in the VAT Prepaid Tax Form and other relevant materials and file tax returns with the tax authorities.
Step 2 Set the basis
Paragraph 1 of Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection
3. Handling materials
(1) 2 copies of VAT Prepaid Tax Form
(2) In any of the following circumstances, relevant materials shall also be provided.
Taxpayers who provide construction services across counties (cities, districts)
(1) copy of the construction contract signed with the employer (stamped with the official seal of the taxpayer) 1 copy;
(2) A copy of the subcontract signed with the subcontractor (stamped with the official seal of the taxpayer) 1 copy;
(3) Copies of invoices obtained from subcontractors 1 copy. (official seal of taxpayer)
4. Place of handling
It can be handled through the tax service hall (place) and electronic tax bureau. The specific location and website address can be found in the "Tax Service" column of the website of Guizhou Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China (/).
5. Handling institution
Competent tax authorities
6. Charge standard
free of charge
7. Processing time
Immediate settlement
8. Contact telephone number
The contact telephone number of the competent tax authorities can be found in the "Tax Service" column of the website of Guizhou Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China (/).
9. Handling process
2. What are the taxpayers of VAT?
The Provisional Regulations on Value-added Tax divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.
1.General taxpayer
(1) taxpayers who produce goods or provide taxable services, and taxpayers who mainly produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;
(2) Engaged in the wholesale or retail business of goods, with annual taxable sales exceeding 800,000 yuan.
2. Small scale taxpayers
(1) Taxpayers who are engaged in the production of goods or provide taxable services, and taxpayers who are mainly engaged in the production of goods or provide taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, and the annual taxable sales (hereinafter referred to as taxable sales) are below 500,000 yuan (inclusive).
(2) For taxpayers other than the above provisions, the annual taxable sales amount is less than 800,000 yuan (inclusive).
3. What are the matters that taxpayers should pay attention to?
1.Taxpayers are responsible for the authenticity and legality of the submitted materials.
2. The document form can be downloaded from the "Download Center" column of the website of Guizhou Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China (/) or collected from the tax service hall.
3. The tax authorities provide the service of "running at most once". Taxpayers only need to go to the tax authorities once at most on the premise that the information is complete and meets the statutory acceptance conditions.
4. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.
5. If the information provided by the taxpayer is a copy, it shall be marked as "consistent with the original" and signed.
6. Taxpayers should fill in the taxpayer identification number of the place of registration when using the VAT Prepaid Tax Form to handle prepayments in different places.
7. Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit will affect the results of tax credit evaluation and bear corresponding legal responsibilities in accordance with the relevant provisions of the Law of the People's Republic of China on Tax Collection and Administration.
8 taxpayers (excluding other individuals) provide construction services across counties (cities):
(1) The value-added tax paid in advance to the competent tax authorities in the place where the construction service takes place can be deducted from the value-added tax payable in the current period. If the deduction cannot be completed, it will be carried forward to the next period for further deduction. Taxpayers should use tax payment vouchers as legal and valid vouchers to offset the payable tax amount with prepaid tax.
(2) Small-scale taxpayers who are unable to issue VAT invoices by themselves may apply to the competent tax authorities in the place where the construction service takes place for issuing VAT invoices on their behalf according to the total price and extra-price expenses they have obtained.
9. Taxpayers (excluding other individuals) lease real estate that is not located in the same county (city) as the institution:
(1) The tax shall be paid in advance in the tax declaration period of the month following the rental or the tax payment period approved by the competent tax authorities where the real estate is located.
(2) If the taxpayer provides leasing services in the form of advance payment, the tax obligation shall occur on the day when the advance payment is received.
(3) Value-added tax paid in advance to the competent tax authorities where the real estate is located can be deducted from the current value-added tax payable. If it cannot be fully deducted, it will be carried forward to the next period for further deduction. Taxpayers should use tax payment vouchers as legal and valid vouchers to offset the payable tax amount with prepaid tax.
(4) Small-scale taxpayers who cannot issue VAT invoices by themselves may apply to the competent tax authorities where the real estate is located to issue VAT invoices on their behalf.
10. Real estate development enterprises pre-sell self-developed real estate projects:
(1) The taxpayer shall pay the tax in advance to the competent tax authorities during the tax declaration period of the next month when the advance payment is obtained.
(2) The value-added tax paid in advance to the tax authorities can be deducted from the value-added tax payable in the current period. If the deduction cannot be completed, it will be carried forward to the next period for further deduction. Taxpayers should use tax payment vouchers as legal and valid vouchers to offset the payable tax amount with prepaid tax.
(3) Small-scale taxpayers who cannot issue VAT invoices by themselves may apply to the competent tax authorities where the project is located to issue VAT invoices on their behalf.
11.Taxpayer obtains advance payment by providing construction services:
(1) When the advance payment is received, the value-added tax shall be paid in advance according to the prescribed withholding rate with the balance of the obtained advance payment after deducting the subcontracting payment.
(2) The pre-tax rate for items that are taxed by the general tax method is 2%, and the pre-tax rate for items that are taxed by the simple tax method is 3%.
(3) According to the current regulations, the value-added tax should be paid in advance at the place where the construction service takes place, and the taxpayer should pay the value-added tax in advance at the place where the construction service takes place when receiving the advance payment. According to the current regulations, there is no need to prepay the value-added tax in the place where the construction service takes place. When the taxpayer receives the advance payment, it prepays the value-added tax in the place where the institution is located.
12. Taxpayers (excluding other individuals) transfer their acquired real estate:
(1) The value-added tax paid in advance to the local competent tax authority of the real estate can be deducted from the current value-added tax payable, and it will continue to be deducted in the next period. Taxpayers should use tax payment vouchers as legal and valid vouchers to offset the payable tax with prepaid tax.
(2) If a small-scale taxpayer is unable to issue a VAT invoice on its own when transferring the real estate it has acquired, it may apply to the competent tax authority where the real estate is located.
13. Taxpayers who deduct the subcontracted payment from the total price and out-of-price expenses in accordance with the regulations shall obtain legal and valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, including:
(1) The business tax invoice for the construction industry obtained from the subcontractor and issued before April 30th, 20 16. The above-mentioned construction business tax invoice can be used as a deduction voucher for prepaid tax before June 30, 20 16.
(2) VAT invoices obtained from subcontractors and issued after May 20 16, with the remarks column indicating the county (city, district) and project name where the construction service took place.
(3) Other documents stipulated by State Taxation Administration of The People's Republic of China.
14. The following withholding rates are set for each withholding item in the VAT Advance Tax Table:
(1) Building installation: 2%, 3%;
(2) Sales of real estate: 3%;
(3) Rental of real estate: 3%, 5%;
(4) Individual industrial and commercial households rent out houses: at a reduced rate of1.5% according to the levy rate of 5%.
1 5. Small-scale taxpayers who should pay VAT tax in advance according to the current regulations need not pay tax in advance in the current period if their monthly sales at the prepayment place do not exceed 1 00000 yuan (if1quarter is the tax period, the quarterly sales do not exceed 300000 yuan).
16. Taxpayers who have overpaid taxes and owe taxes can apply for tax deduction.