The revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (hereinafter referred to as the Regulations) and its detailed rules for implementation have been implemented since June 5438+ 10/day, 2009. With the implementation of the new regulations, the Ministry of Finance and State Taxation Administration of The People's Republic of China have issued a series of policies related to the sale of second-hand goods, mainly including the Notice on Several Issues of China's VAT Reform (Caishui [2008] 170), the Notice on the Policy of Low VAT Rate and Simple Collection of Some Goods (Caishui [2009] No.9) and the Notice on Simple Collection of VAT. These three documents are all related to the sale of second-hand goods and the tax payment of second-hand goods by taxpayers, and have strong correlation. Now I will combine these three documents with my daily work practice to make it easier for everyone to master and understand these policies.
1. How to collect VAT on used goods sold by taxpayers?
Sales of used goods include old fixed assets and other goods except fixed assets. Relevant policies on this issue are mainly found in two documents: Caishui [2008] 170 and Caishui [2009]9.
(1) Ordinary taxpayers sell old goods.
1. General taxpayers sell waste fixed assets that cannot be deducted and the input tax is not deducted.
According to the provisions of Caishui [2009] No.9 document, ordinary taxpayers who sell their used fixed assets that are not deductible and are not deducted from the input tax according to Article 10 of the Regulations shall be subject to a simple method to levy value-added tax at a rate of 4%.
According to Article 10 of the Regulations, fixed assets that cannot be deducted include the following aspects: (1) non-VAT taxable items, tax-exempt items, fixed assets purchased by collective welfare or personal consumption; (2) Abnormal loss of purchased fixed assets; (3) purchased goods consumed by self-made fixed assets with abnormal losses.
2. The sales of other fixed assets used by ordinary taxpayers shall be carried out in accordance with the provisions of Article 4 of the Notice on Several Issues Concerning the Implementation of VAT Reform in China (Cai Shui [2008]170).
According to Caishui [2008] 170, starting from June 65438+ 10/day, 2009, general taxpayers shall collect value-added tax according to different situations when selling their used fixed assets (hereinafter referred to as used fixed assets):
After (1)` 1, 2009', the sales of self-used fixed assets are subject to VAT at the applicable tax rate.
(2) Taxpayers who were not included in the pilot project to expand the scope of VAT deduction before February 3rd, 2008+65438+February 3rd, 20081day, and sold their purchased or self-made fixed assets for their own use before February 3rd, 2008, will be subject to VAT at a reduced rate of 4%.
(3) Taxpayers who have been included in the pilot project of expanding the scope of VAT deduction before June 5438+February 3, 2008, before the pilot project of expanding the scope of VAT deduction in this area, sell their own purchased or self-made used fixed assets, and the VAT will be levied at a reduced rate of 4%; The sales of self-use fixed assets purchased or made by ourselves after the pilot project to expand the scope of VAT deduction in this region shall be subject to VAT at the applicable tax rate.
(4) According to Article 21 of the Detailed Rules for Implementation, the fixed assets mentioned in the preceding paragraph refer to machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of more than 65,438+02 months.
(5) The used fixed assets mentioned in the preceding paragraph refer to the fixed assets that have been depreciated by taxpayers according to the financial accounting system.
3. General taxpayers selling old goods other than fixed assets shall be subject to VAT at the applicable tax rate.
(2) Small-scale taxpayers and other individuals sell secondhand goods.
1. Small-scale taxpayers (including individual industrial and commercial households, excluding other individuals, the same below) sell their used fixed assets, and the value-added tax is levied at a reduced rate of 2%.
2. Small-scale taxpayers selling old goods other than their fixed assets are subject to VAT at the rate of 3%.
3. According to Article 15 of the Regulations and Article 35 of the Detailed Rules for Implementation, other individuals are exempted from VAT when selling their old articles.
In fact, for ordinary taxpayers, the main principle of selling fixed assets is to see whether the fixed assets are allowed to be deducted. If the policy allows input deduction, they will be taxed like selling other goods. If the policy does not allow input deduction, they can pay taxes in a simple way.
The input tax on fixed assets that taxpayers are allowed to deduct refers to the amount actually incurred by taxpayers after June 65438+ 10/(including June 65438+1 0/,the same below), and it was June 65438+1.
Small-scale taxpayers are easier to understand, because small-scale taxpayers must include the cost of fixed assets when purchasing fixed assets, so they can only collect VAT at a simple tax rate of 2% when selling.
It should be noted here that after the issuance of Caishui [2009] No.9 document, Caishui [2002] No.29 document has become invalid, and the previous regulation that the sales of old fixed assets should not exceed the original value will also be abolished and implemented according to the new regulations.
Second, how do taxpayers collect value-added tax when selling secondhand goods?
(A) the concept of second-hand goods
According to Caishui [2009] No.9 document, the so-called second-hand articles refer to articles with partial use value (including second-hand cars, second-hand motorcycles and second-hand yachts) that enter the secondary circulation, but do not include articles for personal use.
(B) the difference between second-hand goods and their own used items
Second-hand and second-hand goods? Second-hand goods? But the users and sellers of goods are different. In the sale of second-hand goods, the user and seller of the goods are two people. That is, one person uses goods and the other sells them. Taxpayers selling second-hand goods is a pure commercial activity, which is generally sold after purchasing second-hand goods, such as second-hand car collection business units. And if the taxpayer sells directly to the outside world, it does not belong to selling second-hand goods, but selling their own used items. When selling second-hand goods, the user and seller of the goods are the same person.
(3) Application of tax rate
According to the provisions of Caishui [2009] No.9 document, taxpayers who sell second-hand goods are subject to a simple method to collect VAT at a rate of 4%. In other words, whether it is a general taxpayer or a small-scale taxpayer, the sales of second-hand goods are halved according to the 4% levy rate.
3. How do taxpayers issue invoices when selling second-hand goods and secondhand goods?
Whether taxpayers can issue special invoices for value-added tax when selling second-hand goods and old goods has always been a problem that puzzles taxpayers. In this regard, State Taxation Administration of The People's Republic of China issued the Notice on the Management of Simple VAT Collection Policy (Guoshuihan [2009] No.90), which clarified how to issue invoices. The interpretation of Guoshuihan [2009] No.90 can be summarized as follows:
(1) Where ordinary invoices are not allowed.
1. General taxpayers who sell their used fixed assets and are subject to the policy of halving the value-added tax according to the provisions of the documents of Caishui [2008] 170 and Caishui [2009]9 shall issue ordinary invoices, and shall not issue special invoices for value-added tax. That is, only ordinary invoices can be issued under the following circumstances:
(1) 65438+Taxpayers who were not included in the pilot project of expanding the scope of VAT deduction before February 3, 20081sell their own fixed assets purchased or made by them before February 3, 2008, and the VAT will be levied at a reduced rate of 4%.
(2) Before June 5438+February 3, 20081,taxpayers who have been included in the pilot project of expanding the scope of VAT deduction will sell their own self-used fixed assets before the pilot project of expanding the scope of VAT deduction in this region, and the VAT will be levied at a reduced rate of 4%.
(3) General taxpayers selling fixed assets for their own use which are not allowed to be deducted from the input tax as stipulated in Article 10 of the Regulations shall be subject to a simple method of halving the value-added tax at a tax rate of 4%.
2. Small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and the tax authorities shall not issue special VAT invoices on their behalf.
3. Taxpayers selling secondhand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by the tax authorities.
In fact, before the issuance of Document No.90 of Guoshuihan [2009], according to Document No.29 of Caishui [2002] "Notice on Value-added Tax Policy for Used Cars", taxpayers are not allowed to issue special VAT invoices at the tax rate of 4% when selling second-hand goods. Document No.90 [2009] of Guoshuihan only further clarified this issue.
(2) The circumstances in which special VAT invoices can be issued.
1. General taxpayers who sell their outsourced or self-made waste fixed assets after 2009 1 October1will be subject to VAT at the applicable tax rate and can issue special VAT invoices.
2. General taxpayers who have been included in the pilot project of expanding the scope of VAT deduction before June 5438+February 3, 2008 can issue special VAT invoices when selling their own purchased or self-made fixed assets after the pilot project of expanding the scope of VAT deduction in this region, and collect VAT at the applicable tax rate.
3. General taxpayers who sell old goods other than their fixed assets are subject to VAT at the applicable tax rate, and can issue special VAT invoices.
Four, about the determination of sales and tax payable when applying the simple VAT collection policy.
According to the different identities of taxpayers, Document No.90 [2009] of Guoshuihan clarifies the determination of sales volume and tax payable when the simple VAT collection policy is applied:
(1) Where ordinary taxpayers sell their old and second-hand goods and apply the simple method to collect VAT by half, their sales amount and tax payable shall be calculated according to the following formula:
Sales amount = sales amount including tax /( 1+4%), tax payable = sales amount? 4%/2.
In practice, some people think that when ordinary taxpayers sell their old and second-hand goods and apply the simple method to reduce the value-added tax by half by 4%, the sales amount = sales amount including tax /( 1+2%), and the tax payable = sales amount? 2%. In fact, whether according to the previous document Caishui [2002] No.29, Caishui [2008] 170 and Caishui [2009] No.9, when ordinary taxpayers apply the simple method to collect value-added tax on their old and second-hand goods, the determination of sales volume and tax payable should be the same as that in the document Guoshuihan [2009] No.90. The results of halving the value-added tax at the rate of 4% are obviously different from those of directly levying the value-added tax at the rate of 2%. This provision in Guoshuihan No.90 [2009] further clarifies the handling of this problem.
(2) When small-scale taxpayers sell their used fixed assets and second-hand commodities, their sales amount and tax payable shall be determined according to the following formula:
Sales amount = sales amount including tax /( 1+3%), tax payable = sales amount? 2%。
Before 2009, according to Caishui [2002] No.29 document, the principle of small-scale taxpayers selling waste fixed assets was the same as that of ordinary taxpayers, and the determination of their sales volume and tax payable was also the same as that of ordinary taxpayers. However, according to Caishui [2009] No.9 document, small-scale taxpayers other than other individuals sell their used fixed assets, and the value-added tax is levied at a reduced rate of 2%. Therefore, the 2% levy rate is a new levy rate after the transformation of value-added tax, which is currently only applicable to small-scale taxpayers selling their used fixed assets and second-hand goods.
In practice, small-scale taxpayers sell their used fixed assets, and how to determine the sales amount and tax payable is controversial. Some people think that sales excluding tax should be equal to sales including tax /( 1+2%) or sales including tax /( 1+4%). Since the collection rate of small-scale taxpayers is unified at 3% after the transformation of VAT, the author believes that it should be more appropriate to convert tax-included sales into tax-free sales according to the collection rate applicable to small-scale taxpayers.
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