The general VAT taxpayer has obtained the special VAT invoices, the special payment letter for customs import VAT, the unified invoice for motor vehicle sales, and the electronic ordinary VAT invoice for toll roads issued on or after17 10, and the time limit for authentication, verification and comparison, and declaration and deduction has been cancelled. Taxpayers shall confirm the use of the above-mentioned tax deduction voucher information through the comprehensive service platform for VAT invoices in this province (autonomous regions, municipalities directly under the Central Government and cities with separate plans) when handling tax returns.
On or before February 3 16, 2006, the general VAT taxpayer obtained the special VAT invoice, the special customs payment book for VAT import and the unified invoice for motor vehicle sales, which exceeded the time limit for certification, verification and deduction, but met the prescribed conditions. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Deduction of Overdue VAT Tax Deduction Vouchers (No.20150, Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.2017 No.36, No.318) and No.310, People's Republic of China (PRC), State Taxation Administration of The People's Republic of China
-Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on canceling the time limit for certification and confirmation of VAT deduction vouchers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 No.45).
Second, the policy interpretation
1. General taxpayers have obtained the special VAT invoice, the special payment letter for customs import VAT, the unified invoice for motor vehicle sales, and the electronic ordinary VAT invoice for toll roads issued on or after June 65438+ 10/2020, and the time limit for authentication, verification and comparison, and deduction declaration has been cancelled. In other words, it is not subject to the requirements of 360-day certification confirmation, audit comparison and declaration of deduction;
2.20 17+ 1 and later special invoices for value-added tax, special letters of payment for customs import value-added tax, unified invoices for motor vehicle sales, and electronic ordinary invoices for toll road tolls can be determined to deduct the input tax according to the regulations even if the time limit for certification confirmation, audit comparison and declaration of deduction is exceeded.
Specific operation: after March 2020 1 (unlimited time), it can be confirmed to be used through the comprehensive service platform of value-added tax invoices in this province (autonomous regions, municipalities directly under the central government and cities with separate plans);
Remarks: Issued on or after 20 17 65438+ 10/0, it refers to the special VAT invoice, the special customs payment letter for VAT import, the unified invoice for motor vehicle sales and the electronic ordinary VAT invoice for toll roads. 3. Obtain the special VAT invoice, the special customs payment letter for VAT import and the unified invoice for motor vehicle sales issued on or before February 365438+February 3 1 day, 2065438+2065438+2065438+2065438+.
Supplement 1: There is no time limit for issuing red-ink VAT invoices, and they can be issued if they meet the conditions for issuing red-ink invoices. The policy is based on the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Issuing Red-ink VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.47, No.2016). After issuing a special VAT invoice (hereinafter referred to as the "special invoice"), the general VAT taxpayer requests to issue a red-ink VAT invoice, but it does not meet the conditions for the invalidation of the invoice, or needs to issue a special VAT invoice due to the return of part of the sales or sales discount, etc., and it shall be handled in accordance with the relevant provisions.
Supplement 2: Article 13 of the Announcement on the Administration of the Collection of Value-added Tax on Domestic Passenger Transport Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 19 No.31) stipulates: (1) From September 20th, 2019, taxpayers shall issue 17% and/KLOC through the VAT invoice management system. (2) Taxpayers shall keep transaction contracts, red-ink invoices, receipts and other relevant materials for inspection. (3) If the taxpayer fails to issue the invoice of the original applicable tax rate as required, the competent tax authorities shall handle it according to the existing relevant regulations.
Matters needing attention in handling:
1. When handling the authority to issue invoices temporarily, you only need to submit a letter of commitment to issue invoices at the original tax rate, without providing other information;
2. Taxpayers need to keep transaction contracts, red-ink invoices, receipts and other materials for inspection.
3. The validity period of the temporary authority to issue invoices is 24 hours, and the taxpayer shall issue invoices with the original applicable tax rate within the prescribed time limit after obtaining the authority to issue invoices.
Full text of 02 document
Announcement of State Taxation Administration of The People's Republic of China on canceling the time limit for the certification and confirmation of VAT deduction vouchers and other VAT collection and management issues
Announcement No.45 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2019
The issues of VAT collection and management, such as canceling the time limit for certification and confirmation of VAT deduction vouchers, are hereby announced as follows:
First, the general taxpayer of value-added tax obtained the special VAT invoice, the special payment book for customs import VAT, the unified invoice for motor vehicle sales and the electronic ordinary invoice for toll road tolls issued after 20 17 1, and cancelled the time limit for authentication, verification and comparison, and declaration of deduction. Taxpayers shall confirm the use of the above-mentioned tax deduction voucher information through the comprehensive service platform for VAT invoices in this province (autonomous regions, municipalities directly under the Central Government and cities with separate plans) when handling tax returns.
On or before February 3 16, 2006, the general VAT taxpayer obtained the special VAT invoice, the special customs payment book for VAT import and the unified invoice for motor vehicle sales, which exceeded the time limit for certification, verification and deduction, but met the prescribed conditions. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Deduction of Overdue VAT Tax Deduction Vouchers (No.20150, Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.2017 No.36, No.318) and No.310, People's Republic of China (PRC), State Taxation Administration of The People's Republic of China
2. Taxpayers enjoy the policy of VAT refund upon collection. If there are requirements for tax credit rating, it shall be determined by the tax credit rating of the taxpayer in the current period when applying for tax refund. If the tax credit rating of the tax refund application changes during the period, it shall be determined according to the changed tax credit rating.
Taxpayers are subject to the VAT refund policy, and if there is a requirement for tax credit rating, when taxpayers apply for VAT refund to the competent tax authorities and submit an application form for tax refund (refund), the tax credit rating will be determined.
3. According to the Announcement of the Ministry of Finance _ State Taxation Administration of The People's Republic of China _ General Administration of Customs on Deepening VAT Reform (No.39 of 20 19) and the Announcement of the Ministry of Finance _ State Taxation Administration of The People's Republic of China on Defining the VAT Refund Policy at the End of Some Advanced Manufacturing Industries (No.84 of 20 19), when calculating the input composition ratio of the incremental tax credit that allows tax refund, The input tax transferred by the taxpayer during the period from April 2065438 to April 2009 before applying for tax refund is not required to be deducted from the value-added tax indicated in the deducted special invoice for value-added tax, the unified invoice for motor vehicle sales, the special payment book for customs import value-added tax and the tax payment certificate.
4. People's Republic of China (PRC) * * * and domestic (hereinafter referred to as "domestic") units and individuals, as project subcontractors, provide construction services for overseas projects with construction sites, and the subcontracting income obtained from domestic general contractors belongs to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Administrative Measures for Exempting VAT from Cross-border Taxable Behavior of Changing Business Tax to VAT (Trial) (20 16 No.29).
Five, animal diagnosis and treatment institutions to provide animal disease prevention, diagnosis, treatment and animal sterilization and other animal diagnosis and treatment services, belonging to the "business tax to VAT pilot transition policy provisions" (Cai Shui [2016] No.36, Annex 3) called "poultry, livestock and aquatic animals feeding and disease prevention".
Animal clinics that sell animal food and supplies and provide services such as animal cleaning, beauty care and agency care shall pay value-added tax in accordance with existing regulations.
Animal clinics refer to institutions that have obtained animal clinics licenses in accordance with the Measures for the Administration of Animal Clinics (issued by OrderNo. 12 in 2004). Ministry of Agriculture 19, revised by Order No.3 of 20 16 and Order No.8 of 20 17) and carry out animal diagnosis and treatment activities within the prescribed scope.
The intransitive verb modifies Article 2 of the Administrative Measures for Small-scale Taxpayers in the Freight Transport Industry to Apply for Special VAT Invoices (promulgated by No.55 of 20 17 and revised by No.31of State Taxation Administration of The People's Republic of China Announcement of 20 18) as follows:
"Article 2 These Measures are applicable to VAT taxpayers who meet the following conditions: (1) Providing road or inland waterway cargo transportation services in People's Republic of China (PRC) and China (hereinafter referred to as China) and handling tax registration (including temporary tax registration). (two) to provide road freight transport services (except for ordinary freight vehicles of 4.5 tons and below engaged in ordinary road freight transport business), and obtain the "People's Republic of China (PRC) Road Transport Business License" and "People's Republic of China (PRC) Road Transport Certificate"; To provide inland river cargo transportation services, it has obtained domestic waterway transportation business license and ship transportation business license. (3) The competent tax authorities at the place of tax registration shall be managed by small-scale VAT taxpayers. "
Seven, the taxpayer's financial subsidy income, and its sales of goods, services, intangible assets, real estate income or quantity directly linked, should be calculated and paid value-added tax in accordance with the provisions. The fiscal subsidy income obtained by taxpayers under other circumstances does not belong to the taxable income of value-added tax and is not subject to value-added tax.
Before the implementation of this announcement, the central financial subsidies obtained by taxpayers will continue to be implemented in accordance with the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Central Financial Subsidy Value-added Tax (No.2013); Those who have already declared and paid value-added tax can issue red-ink value-added tax invoices in accordance with the current regulations on the management of red-ink invoices, and deduct the central financial subsidies from the sales.
8. Article 1 of this announcement shall come into force on March 1 day, 2020, and Articles 2 to 7 shall come into force on March 1 day, 2020. Matters that have not been dealt with before shall be implemented in accordance with this announcement, and matters that have been dealt with shall not be adjusted. Article 5 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Central Financial Subsidy for Value-added Tax (No.3 of 20 13) and the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Collection and Management of Value-added Tax on Domestic Passenger Transport Services (No.3 of 20 19) shall be abolished as of June 1 2020. Article 2 of State Taxation Administration of The People's Republic of China's Notice on the Input Tax Deduction of VAT Special Invoices issued by VAT General Taxpayer's Anti-counterfeiting Tax Control System (Guo Shui Fa [2003]17) and State Taxation Administration of The People's Republic of China's Notice on Issues Related to Adjusting the Deduction Period of VAT Tax Deduction Certificates (Guo [2009] 617), Notice of State Taxation Administration of The People's Republic of China on Issues Related to the Verification of VAT Tax Deduction Certificates of General VAT Taxpayers during Earthquake Relief (Guoshuihan [20 10] 173) and Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Further Clarifying the Administration of VAT Collection (20 17 16), People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 8 No.365438 Article 10) and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 No.33 Article 4 shall be abolished as of March12020. The Measures for the Administration of Small-scale Taxpayers in the Freight Transport Industry to Apply for Special VAT Invoices (No.55 of 20 17, revised by No.3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018) shall be revised accordingly and re-released.
It is hereby announced. Annex: Measures for the Administration of Small-scale Taxpayers in the Freight Transport Industry Applying for Special VAT Invoices
People's Republic of China (PRC) State Taxation Bureau 20 19 12 3 1
Interpretation of 03 announcement
Interpretation of State Taxation Administration of The People's Republic of China's Announcement on Cancelling the Time Limit for Certification and Confirmation of VAT Tax Deduction Certificates and Other VAT Collection and Management Issues
20 19 12 3 1 Source: General Office of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Recently, I have received some feedback from various parties about VAT collection and management. In order to uniformly implement the standards and facilitate taxpayers' operation, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Cancelling the Time Limit for Certification and Confirmation of VAT Tax Deduction Certificates (hereinafter referred to as the Announcement), which clarified the relevant issues. The main contents of the announcement are as follows:
First, cancel the certification and confirmation of the VAT deduction certificate. Special VAT invoices, special customs payment letters for VAT imports, unified motor vehicle sales invoices and electronic ordinary VAT invoices for toll roads obtained by general VAT taxpayers on or after 20 17+ 1 do not need to be authenticated within 360 days. If it is overdue, it can also be distributed from March 2020 1
On or before February 3, 20 16, special VAT invoices, special customs VAT import payment letters and unified motor vehicle sales invoices issued by general VAT taxpayers, which exceed the time limit for certification and confirmation, but meet the relevant conditions, can still be in accordance with the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deducting Overdue VAT Tax Deduction Vouchers (20 1 1, para. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.36 of 20 17, No.3 of 20 18, Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Undeclared VAT Deduction Vouchers (No.78 of 201kloc-0, Announcement No.3 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC))
Two. Application of Tax Credit Rating in Tax Refund Policy (1) If a taxpayer needs to enjoy the tax refund policy as needed and needs to meet the conditions of tax credit rating, it shall be determined by the tax credit rating of the current period when the taxpayer applies for tax refund. If the tax credit rating of the tax refund application changes during the period, it shall be determined according to the changed tax credit rating.
For example, in April 2020, a taxpayer's tax credit rating was D, while the previous taxpayer's tax credit rating was A. In June, 2020, the taxpayer applied to the tax authorities for immediate tax refund, and applied for refund of the tax refund for comprehensive utilization of resources from February, 20 19 to May, 2020 (6 months). According to the regulations, if the taxpayer meets other relevant conditions, the tax authorities should handle the tax refund from February 20 19 to March 2020, and the corresponding tax will not be refunded from April to May 2020.
(2) Whether the taxpayer meets the conditions of tax credit rating A or B when applying for VAT refund is determined by the tax credit rating when the taxpayer applies for tax refund to the competent tax authorities and submits an application form for tax refund (refund).
For example, in April 2020, a taxpayer's tax credit rating was B, while the previous taxpayer's tax credit rating was M. In May, 2020, the taxpayer applied to the competent tax authorities for tax refund, and when submitting the application form for tax refund (refund), it had already met the conditions that the tax credit rating was Grade A or Grade B. Therefore, if the taxpayer meets other tax refund conditions, the tax authorities should handle the tax refund for it according to the regulations.
Three. The calculation of the "input ratio" in the "announcement of the Ministry of Finance _ State Taxation Administration of The People's Republic of China _ General Administration of Customs on deepening the reform of value-added tax" (No.39 of 20 19) and the "announcement of the Ministry of Finance _ State Taxation Administration of The People's Republic of China on defining the final VAT refund policy for some advanced manufacturing industries" (No.84 of 20 19). During the period from April 2065438 to April 2009 before applying for tax refund, the value-added tax indicated on the special VAT invoice, the unified invoice for motor vehicle sales, the special payment letter for customs import value-added tax and the tax payment certificate accounted for the proportion of all input tax deducted during the same period.
The Announcement makes it clear that when calculating the "input composition ratio" of the incremental tax allowance that is allowed to be refunded, the part of the input tax transferred by the taxpayer in accordance with the regulations from April 20 19 to the previous tax period before applying for tax refund does not need to be adjusted.
Four. The Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Application of "Regarded as Overseas Income" to the Income from Cross-border Construction Services (No.29 of 20 16, revised as No.3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018) stipulates that the construction services provided by engineering subcontractors for projects with overseas construction sites belong to the overseas construction services of the project. According to the operating characteristics of the general subcontracting mode of construction projects, it may happen that the domestic general contractor obtains overseas project funds from abroad, and then the general contractor pays the subcontractors. In view of the fact that this settlement method does not change the essence of domestic subcontractors' income sources, it is clear in the announcement that domestic units and individuals, as subcontractors, provide construction services for projects with overseas construction sites, and the subcontracting income obtained from domestic general contractors belongs to "deemed overseas income", and their cross-border services can be exempted from value-added tax according to the current regulations.
Verb (abbreviation of verb) Application of tax exemption policy for animal diagnosis and treatment services provided by animal diagnosis and treatment institutions "Provisions on the Transition Policy of Changing Business Tax to Value-added Tax" (Appendix 3 of Caishui [2065438+06] No.36) stipulates that "breeding and disease prevention of poultry, livestock and aquatic animals" belongs to the scope of exemption from value-added tax. The "Announcement" clarifies that animal diagnosis and treatment services such as animal disease prevention, diagnosis, treatment and animal sterilization provided by qualified animal diagnosis and treatment institutions belong to the above-mentioned tax exemption scope; In addition, if an animal clinic sells animal food and supplies and provides services such as animal cleaning, beauty care and agency care, it shall pay value-added tax according to regulations.
The intransitive verb amends the relevant provisions of the Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Special VAT Invoices (No.55 of 20 17, revised in People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.318, hereinafter referred to as Announcement No.55), and applies for special VAT invoices from the tax authorities for small-scale cargo transportation industry. In order to meet the needs of small-scale taxpayers in the cargo transportation industry to issue VAT invoices on their behalf more conveniently, the announcement revised the conditions for issuing VAT invoices on their behalf as stipulated in Announcement No.55, and made it clear that taxpayers who provide road or inland waterway cargo transportation services in China and register for tax (including temporary tax registration) can apply to the tax authorities for issuing special VAT invoices on their behalf, and other conditions have not changed, and re-issued the Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to apply for issuing special VAT invoices on their behalf.
Seven. Does subsidy income pay VAT? Article 6 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) clearly stipulates that "sales amount is the total price and extra-price expenses charged by taxpayers to the buyer for selling goods or taxable services". Since the central financial subsidy does not belong to the "buyer's charge", the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Central Financial Subsidy for Value-added Tax (No.2013) clearly points out that "the central financial subsidy obtained by taxpayers,
At the end of 20 17, the "Decision of the State Council on Abolishment and Modification" (the State Council Order No.691) revised the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), and changed Article 6 to "The sales amount is the total price and extra expenses charged by taxpayers for taxable sales". Therefore, if the taxpayer's financial subsidy income is directly linked to the income or quantity of goods, labor services, services, intangible assets and real estate, it shall be calculated and paid value-added tax in accordance with regulations. The fiscal subsidy income obtained by taxpayers under other circumstances does not belong to the taxable income of value-added tax and is not subject to value-added tax.