Announcement on clarifying some issues of value-added tax collection and management such as Sino-foreign cooperation in running schools
State Taxation Administration of The People's Republic of China Bulletin No.42 of 20 18
The issues of value-added tax collection and management of Chinese-foreign cooperation in running schools are hereby announced as follows:
First, overseas educational institutions and domestic schools engaged in academic education carry out Sino-foreign cooperation in running schools, and the income from providing academic education services is exempt from value-added tax. Chinese-foreign cooperation in running schools refers to the educational and teaching activities organized by Chinese and foreign educational institutions in accordance with the relevant provisions of the Regulations of the People's Republic of China on Chinese-foreign Cooperation in Running Schools (Order No.372 of the State Council), with China citizens as the main enrollment targets. The scope of the above-mentioned "academic education", "schools engaged in academic education" and "income from providing academic education services" shall be implemented in accordance with the relevant provisions of Item (8) of Article 1 of the Provisions on the Pilot Transition Policy of Changing Business Tax to VAT (Annex 3 of Document No.36 of Caishui [2016]).
Second, the air transport sales agency enterprises provide domestic air ticket agency services, and the balance of the total price and extra-price expenses obtained, after deducting the net settlement of domestic air tickets collected from customers and paid to air transport enterprises or other air transport sales agencies, is sales. Among them, the payment to the air transport enterprise is based on the statement of the billing and settlement plan (BSP) of the International Air Transport Association (IATA) or the receipt of the air transport enterprise. The payment to other air transport sales agents shall be based on the receipt documents between the agents. The air transport sales agency shall issue a travel itinerary to the buyer or an ordinary VAT invoice for all the price and extra-price expenses obtained.
Three, taxpayers through the trading platform set up by the provincial land administrative departments to transfer supplementary cultivated land indicators, according to the sale of intangible assets to pay VAT, the tax rate is 6%. The supplementary cultivated land index mentioned in this announcement refers to the index used for the balance of cultivated land occupation and compensation according to the relevant requirements of the Law of the People's Republic of China on the Administration of Land and Land and the Measures for the Assessment of the Balance of Cultivated Land Occupation and Compensation by the land administrative departments at the provincial level.
4. Where the restricted shares formed by the implementation of major asset restructuring of listed companies, as well as the stock transfer and conversion from the above-mentioned shares during the first day of stock resumption to the lifting of the ban, are suspended due to major asset restructuring, the purchase price shall be determined in accordance with the provisions of Item (3) of Article 5 of the Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Administration of the Pilot Reform of the Camp (State Taxation Administration of The People's Republic of China Announcement No.2016); If the listing has been suspended before the major asset restructuring, the opening price of the listed company on the first day after the asset restructuring is completed shall be the buying price.
Five, the auction house commissioned by the auction fee or commission income, in accordance with the "brokerage services" to pay value-added tax. The notice of State Taxation Administration of The People's Republic of China on issues related to the collection of value-added tax and business tax on auction income obtained by auction houses (Guo Shui Fa [1999] No.40) was stopped.
Six, the general taxpayer sales of self-produced machinery and equipment at the same time to provide installation services, should be accounted for separately the sales of machinery and equipment and installation services, installation services can be selected according to the project provided by Party A for the application of simple tax calculation method.
General taxpayers provide installation services while selling outsourced machinery and equipment. If the sales of machinery and equipment and installation services have been accounted for separately in accordance with the relevant provisions of part-time operation, the installation services can be taxed according to the simple tax calculation method for the project provided by Party A..
Taxpayers shall pay value-added tax in accordance with "other modern services" for the maintenance services provided by machinery and equipment after installation and operation.
7. Taxpayers may issue ordinary VAT invoices for business tax-related businesses that occurred before May, 20 16, including businesses that have declared to pay business tax or pay back business tax, and need to make up invoices. Taxpayers should keep relevant information intact for future reference.
This announcement shall come into force as of the date of promulgation. Article 2 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Degenerate VAT Collection Rate (No.36 of State Taxation Administration of The People's Republic of China Announcement No.2014) and Article 4 of the Announcement of State Taxation Administration of The People's Republic of China on Further Clarifying Issues Related to the Collection and Management of VAT (No.2017 of State Taxation Administration of The People's Republic of China Announcement No.01) are at the same time. Matters that have not been dealt with before shall be implemented in accordance with the provisions of this announcement. 20 1 May 61A few days ago, taxpayers who have paid the business tax in accordance with the provisions of Article 4 of this announcement will not be adjusted. If they have not paid the business tax, they will pay the business tax according to the provisions of this announcement.
It is hereby announced.
State Administration of Taxation (SAT)
201July 25th, 8
Interpretation of "Announcement of State Taxation Administration of The People's Republic of China on Defining Some Issues of Value-added Tax Collection and Management in Sino-foreign Cooperation in Running Schools"
Recently, our bureau has received some operational problems of value-added tax collection and management reflected by all parties. In order to unify the policy and facilitate taxpayers' implementation, the State Administration of Taxation issued the Announcement of State Taxation Administration of The People's Republic of China on Defining Some Issues of Value-added Tax Collection and Management in Sino-foreign Cooperation in Running Schools (hereinafter referred to as the "Announcement"), which clarified relevant issues. The main contents of the Announcement are as follows:
I. The policy of exempting the income from value-added tax from Chinese-foreign cooperation in running schools and providing educational services.
At present, the policy of increasing the value of the camp stipulates that the educational services provided by schools engaged in academic education are exempt from value-added tax. Some schools nearby reflect that the current regulations are not clear whether the income earned by overseas educational institutions from domestic schools can enjoy the VAT exemption policy during the process of Sino-foreign cooperation between overseas educational institutions and domestic schools. It is clear in this Announcement that the income from providing academic education services during the process of Sino-foreign cooperation between overseas educational institutions and domestic schools engaged in academic education can also enjoy the VAT exemption policy.
Two, on the air transport sales agency enterprises to provide domestic air ticket agency services balance tax policy.
(1) Sales of domestic air ticket agency services
Air transport sales agency enterprises provide domestic air ticket agency services, and the balance after deducting the net settlement of domestic air tickets and related expenses collected from customers and paid to air transport enterprises or other air transport sales agencies is sales.
(2) Legal and valid deduction vouchers
According to different types of enterprises, there are two kinds of deduction vouchers.
1. For the money paid to air transport enterprises, the deduction voucher includes one of the following two items:
(1) Statement of billing and settlement plan (BSP) of IATA;
(2) The receipt documents of air transport enterprises.
2. Payment to other air transport sales agents shall be based on the receipt documents between the agents.
(3) the type and amount of the invoice
The air transport sales agency shall issue a travel itinerary to the buyer or an ordinary VAT invoice for all the price and extra-price expenses obtained.
Three, on the taxpayer through the trading platform set up by the provincial land administrative departments to transfer supplementary cultivated land index value-added tax policy.
At present, China implements the compensation system for the occupation of cultivated land, that is, how much cultivated land is occupied by non-agricultural construction, how much cultivated land with the same quantity and quality should be supplemented. According to the requirements of the Land Management Law, the Measures for Assessment of the Balance of Occupation and Compensation of Cultivated Land and other laws and regulations, all provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as "provinces") should ensure that the total amount of cultivated land within their respective administrative areas does not decrease. Due to the difference of economic development level and uneven distribution of land resources, different cities and counties have different demands for cultivated land occupation. In order to ensure that the total amount of cultivated land is not reduced and optimize the allocation of land resources, various provinces have successively introduced management measures to realize the transfer of supplementary cultivated land indicators across cities and counties. Supplementary cultivated land index is essentially a right to occupy cultivated land for construction and development. Taxpayers who transfer supplementary cultivated land index should pay value-added tax according to the sales of intangible assets. In order to unify the expression, the Announcement adopts the name "supplementary cultivated land index", and other names adopted in the management measures promulgated by provinces can be applied to this policy as long as they are essentially the same as the "supplementary cultivated land index".
Four, about the determination of the purchase price of restricted shares formed by major asset restructuring.
In Announcement No.53 of the State Administration of Taxation in 20 16, the principles for determining the purchase price of restricted shares were clarified according to the reasons for the formation of restricted shares. Among them, the sales of restricted shares formed due to major asset restructuring shall be calculated with the closing price of the trading day before the suspension of the shares of the listed company due to major asset restructuring as the purchase price. Nearby places reflect that there are some special circumstances, that is, listed companies have been in an abnormal listing state before major asset restructuring, such as being suspended by the exchange for reasons such as substandard performance, so there is no suspension due to major asset restructuring.
In view of the above situation, it is clear in this Announcement that if the restricted shares formed by a listed company due to major asset restructuring are suspended due to major asset restructuring, the closing price of the listed company on the previous trading day shall be the purchase price in accordance with the provisions of Item (3) of Article 5 of Announcement No.53 of 20 16. If the listing has been suspended before the major asset restructuring, the opening price of the listed company on the first day after the asset restructuring is completed shall be the buying price.
Five, about the value-added tax policy applicable to auction houses.
1999 The State Administration of Taxation issued the Notice on Issues Concerning the Collection of Value-added Tax and Business Tax on Auction Income Obtained by Auction Houses (Guo Shui Fa [1 999] No.40), and the total price and extra expenses charged to the buyer for the auction of VAT taxable goods entrusted by auction houses shall be 4%(20 14 July/kl. Business tax shall be levied on the handling fees charged by the auction house to the entrusting party.
In 20 16, after the full implementation of the reform of the camp, the fee income of the auction house has been changed from paying business tax to paying value-added tax. In combination with the changes in policy adjustment, it is clear in this Announcement that the implementation of Document No.40 of the State Administration of Taxation [1999] will be stopped, and value-added tax will be paid for the handling fee or commission income obtained from the auction entrusted by the auction house according to the "brokerage agency service".
Six, on the taxpayer to sell machinery and equipment at the same time to provide installation services, installation services tax method and the applicable tax rate of subsequent machinery and equipment maintenance services.
Taxpayers sell machinery and equipment and provide installation services at the same time, including the following two situations:
(1) taxpayers provide installation services while selling self-produced machinery and equipment.
According to the current regulations, in this case, taxpayers should separately account for the sales of machinery and equipment and installation services. After the machinery and equipment are sold to Party A, they are handed over to the machinery and equipment sales enterprise for installation. This machinery and equipment can be regarded as "machinery and equipment supplied by Party A", and the installation service provided by the machinery and equipment sales enterprise can also be regarded as the installation service provided for the project supplied by Party A, and you can choose to apply the simple tax calculation method.
(2) Taxpayers provide installation services while selling outsourced machinery and equipment.
This situation is divided into two situations. First, taxpayers have not separately accounted for the sales of machinery and equipment and installation services, so the applicable tax items and tax rates should be determined in accordance with the relevant provisions on mixed sales. Second, the taxpayer has separately accounted for the sales of machinery and equipment and installation services in accordance with the relevant provisions of part-time operation. Similarly, the machinery and equipment can be regarded as "machinery and equipment provided by Party A" and the installation services provided by the taxpayer can be regarded as installation services provided for the project provided by Party A, so the simple tax calculation method can be applied.
In addition, it is also clear in this Announcement that taxpayers shall pay value-added tax according to "other modern services" for the maintenance services provided by machinery and equipment after installation and operation.
Seven, on the business tax business before the pilot issue of VAT invoices.
In order to ensure the smooth implementation of the pilot project of camp reform, in April 20 17, the General Administration of Taxation issued the Announcement on Further Defining the Issues Concerning the Collection and Management of Camp Reform (State Taxation Administration of The People's Republic of China Announcement No.20 1 No.7 1 1), which stipulated that "Taxpayers should pay 201May 6/KLOC. If a supplementary invoice is needed, a general VAT invoice can be issued before 20 171February 3 1 (unless otherwise stipulated by the State Administration of Taxation) ".
After the expiration of the policy, the grass-roots tax authorities and some taxpayers reported that they still need to reissue invoices due to long sales cycle and changes in actual business. In order to form a long-term mechanism to help taxpayers solve problems, it is clear in this Announcement that for the business tax-related businesses of taxpayers that occurred before 20 1 May 6/KLOC-0, including businesses that have already declared to pay business tax or pay back business tax, and need to make up invoices, ordinary VAT invoices can be issued, and the time limit for taxpayers to issue ordinary VAT invoices is no longer stipulated. At the same time, it is stipulated that taxpayers should keep relevant information intact for future reference.
Disclaimer:
1, part of the text and pictures in the article come from the network, please contact us in time if you have any questions.
2. Due to the need of editing, there is no necessary connection between words and pictures, which is for reference only. All articles, pictures, audio and video files and other materials involved in reprinting are copyrighted by the copyright owner.
3. If the content of this article unintentionally infringes the intellectual property rights of the media or individuals, please contact us to delete it immediately.