Where can I find the national tax law 1995 288?

State Administration of Taxation (SAT)

Notice on printing and distributing the answers to the questions on value-added tax (I)

1June 2, 995 Guo shui Han Fa [1995] No.288

I. Q: Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the issue of allowing the deduction of input tax for transportation expenses and waste materials.

((94) Caishuizi No. 0 12) stipulates the transportation fee paid by the general VAT taxpayer for outsourcing goods (except fixed assets).

With, according to the freight amount listed in the freight settlement document (ordinary invoice), the input tax is calculated at the deduction rate of 10%, and the deduction is allowed, but with.

Loading and unloading fees, insurance fees and other miscellaneous fees paid with the freight shall not be deducted from the input tax, and the specific amount of freight allowed to be deducted.

How to grasp the scope?

Answer: (1) The transportation expenses paid by general VAT taxpayers for goods purchased (except fixed assets) are allowed to be deducted.

Expense settlement documents (ordinary invoices) refer to freight tickets issued by state-owned railways, civil aviation, highways and water transport units, as well as from

A bill of lading issued by a non-state-owned transport unit engaged in the transport of goods, with a national unified invoice producer seal overprinted.

(two) the amount of freight allowed to be deducted refers to the freight and construction fund indicated on the invoice issued by the transport unit, excluding.

Including handling fees, insurance fees and other incidental expenses paid with freight.

2. Q: Can the mailing expenses paid by general VAT taxpayers for selling and buying goods by mail be compared with "finance"?

Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Some Tax Policies of Value-added Tax, (94) Caishuizi No.060) On Taxable Sales.

According to the provisions on transportation expenses paid by goods, the input tax deduction shall be calculated at the deduction rate of 10%.

Answer: The mailing expenses paid by general VAT taxpayers for selling and purchasing goods by mail are not allowed to calculate the input tax deduction.

Three. Q: Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Some Tax Policies of Value-added Tax ((94) CaishuiziNo.11).

No.060) stipulates that all goods or taxable services provided by units affiliated to the railway industry to other units within the railway administration,

1VAT will be temporarily exempted before the end of 995; Goods or taxable services sold outside the local railway bureau shall be subject to value-added tax according to regulations.

How to grasp the specific scope of the railway industry in the implementation? The railway administration and its internal subordinate units sell goods or taxable services,

How to determine the location of VAT payment? The railway bureau and its internal subordinate units sell goods or taxable services and calculate the added value.

How to determine the input tax amount when taxable?

A: (1) Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Some Tax Policies of Value-added Tax (94) Caishuizi No.060)

The railway industry mentioned in this article refers to the industrial and non-industrial production and business units that directly serve the railway transportation production, mainly including

The specific scope of temporary exemption from VAT for industrial production, processing, repair, material supply and daily life supply is as follows:

1. Goods provided by industrial enterprises affiliated to the Railway Bureau for other units in the Railway Bureau.

2 units engaged in processing, repair and repair under the Railway Bureau provide taxable services for other units within the Railway Bureau.

3. The goods supplied by the material supply unit under the Railway Bureau are the goods provided by other units within the Railway Bureau.

4 railway bureau life supply station for other units in the railway bureau to provide goods.

A variety of business operations set up by subordinate units of the Railway Bureau, as well as joint operation, joint venture and cooperation between the Railway Bureau and its subordinate units and other units.

Business, as well as collective enterprises affiliated to the railway bureau, sell goods and taxable services, and collect value-added tax according to regulations.

(2) Where the Railway Bureau and its subordinate units sell goods or taxable services and pay VAT, they shall be taxed at the VAT rate.

The relevant provisions of the tax payment place shall be implemented.

(3) When the Railway Bureau and its subordinate units sell goods or taxable services, the input tax shall be calculated.

The scope and deduction voucher shall be implemented in accordance with the unified provisions on the deduction of input VAT. Subordinate units within the Railway Bureau issue mutual transfers.

Settlement documents, general invoices, etc. Input tax deduction is not allowed for deduction vouchers that are not stipulated in the VAT tax law.

3. Q: How should the agent import goods be taxed?

A: Acting as an agent to import goods belongs to the purchase of goods mentioned in the VAT regulations, and should be taxed according to the VAT purchase of goods.

Implementation of the regulations. However, in view of the particularity that some customs duty payment certificates for imported goods are issued to the entrusting party and some to the entrusted party,

For imported goods, the taxpayer on the tax payment certificate issued by the customs is the VAT taxpayer. That is, declare the imported goods, all by sea.

If the customs duty payment certificate is issued to the entrusting party, the value-added tax will not be levied on the agent; If the customs duty payment certificate is issued to the agent, it shall be issued to the agent.

The management should increase the value-added tax according to the regulations.

Q: How should the philatelic products sold by philatelic companies be taxed?

A: According to the provisions of the Ministry of Finance, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China (94) Caishuizi No.026 and Guoshuifa (1995) No.076,

Value-added tax should be levied on the production of philatelic products. Postal departments and philatelic companies selling (including allocation) philatelic products shall be confiscated.

Industry tax, no VAT.

Verb (abbreviation of verb) Q: Advertise for customers in the form of books, newspapers and magazines, introducing goods, commercial services and cultural and sports programs.

Or announcements, statements and other matters, how should advertising income be taxed?

A: according to the current tax law, we use books, newspapers and magazines to advertise for our customers, introduce goods and operate services.

Cultural and sports programs or announcements, statements and other services. It belongs to the taxation scope of business tax "advertising industry" and the advertising income it has obtained.

Business tax should be levied. However, goods purchased by taxpayers for the production and printing of advertisements shall not be included in the input tax deduction. Therefore, taxpayers

The input tax that cannot be deducted should be accurately divided; If the non-deductible input tax cannot be accurately divided, it shall be increased according to "People's Republic of China (PRC) * * * and China".

The provisions of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax (hereinafter referred to as the Detailed Rules for the Implementation of Value-added Tax) divide the non-deductible input tax. (Guo Shui Fa [2006] No.62)

6. Q: Regarding the fee income of licenses, licenses and related documents issued by state administrative organs in exercising their management functions,

Is VAT levied?

Answer: The fee income of licenses, licenses and related certificates issued by the state administrative departments in exercising their management functions is not

Levy value-added tax.

7. Q: In order to provide good after-sales service, the manufacturer of goods pays the repair fee to the distribution enterprise and provides it to users as a distribution enterprise.

How to tax the after-sales service fees and "three guarantees" income obtained by distribution enterprises from commodity production enterprises?

Answer: When a distribution enterprise obtains the income of "three guarantees" from a commodity production enterprise, it should levy value-added tax according to "repair and replacement".

8. Q: How should taxpayers tax the goods sold after they stop business, go bankrupt, dissolve or stop business? The value-added tax general taxpayer,

If you stop buying goods and only sell inventory, or only buy water and electricity in order to maintain the business of selling inventory, the initial inventory has been taxed.

How should I deduct this money? For the tax that has not been deducted from the taxpayer's initial inventory, the input tax after tax payment is greater than the output tax.

Will the tax authorities refund the tax for the part not deducted after payment?

A: (1) Taxes shall be levied on goods sold after the taxpayer goes bankrupt, closes down, dissolves or closes down.

(2) Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Deduction at the Beginning of Inventory (Caishuizi [1995] No.042).

It is stipulated that starting from 1995, the taxable amount of the initial inventory of general VAT taxpayers will be deducted in stages and in proportion within five years. raise

General VAT taxpayers, such as due to bankruptcy, bankruptcy, dissolution, closure and other reasons, or to maintain

If you only buy water and electricity business with sales inventory, the tax deduction of the opening inventory can be deducted according to the actual consumption. value-added tax

When a general taxpayer applies for deducting the initial input tax according to the consumption amount, it needs to provide the documents approved by the relevant departments for its suspension, bankruptcy, dissolution and closure.

Data, and report to the tax authorities for approval.

(3) The taxpayer's initial inventory has not been deducted from the tax, and the input tax after tax is greater than the output tax.

The tax authorities shall not refund the part that is insufficient for deduction.

9. Q: Value-added tax is levied on the distribution fee paid to the publishing unit for books, newspapers and magazines commissioned by the publishing unit.

Are taxes allowed to be deducted from sales?

Answer: When VAT is levied, the distribution fees paid to publishing units for books, newspapers and magazines.

According to the relevant provisions of "discount sales", if the sales amount and the distribution expenses paid are indicated on the same invoice, you can press.

Value-added tax is levied on the sales after deducting the issuance fee; If the distribution fee is not indicated on the same invoice, another invoice will be issued, and there is no

No matter how it is handled financially, the distribution expenses shall not be deducted from the sales.

X q: according to caishuizi (94) No.026 notice, units and individual operators sell their second-hand yachts.

Motorcycles and cars subject to consumption tax, regardless of whether the sellers are ordinary taxpayers, are levied according to the simple method and at the tax rate of 6%.

Calculate vat. Sales of other used fixed assets belonging to goods are temporarily exempt from VAT. "Use" in the actual collection

How to master the specific standards of other fixed assets belonging to commodities?

Answer: "Used other fixed assets belonging to commodities" shall meet the following conditions:

(1) Goods listed in the Catalogue of Fixed Assets of Enterprises;

(2) Goods managed and actually used by enterprises according to fixed assets;

(3) Goods whose selling price does not exceed their original value. Notice of Caishui [2002] No.29 on the value-added tax policy for second-hand goods and used motor vehicles

For those who do not meet the above conditions at the same time, value-added tax will be levied at the rate of 6% regardless of the accounting system.

1 1. Q: According to the Provisions on Some Specific Issues of Value-added Tax, taxpayers charge fees for renting or lending packages for the purpose of selling goods.

Gold, accounted for separately, not incorporated into the business tax. However, the deposit that is not refundable due to overdue recovery and packaging shall be subject to the packaged goods.

VAT is levied at the applicable tax rate. How to determine the "overdue" period in this regulation?

A: The term of "overdue" in the Regulations on Taxation of Packaging Deposit is 1 year, and the deposits collected in excess of 1 year are calculated together whether they are refunded or not.

Sales tax. If the turnover period of individual packages is long, the overdue period may be appropriately relaxed after being determined by the tax authorities. (the State Council's decision on canceling the approval of the third batch of cancellation and adjustment of administrative examination and approval projects (Guo Fa [2004] 16).

12. q: according to article 23 of the detailed rules for the implementation of value-added tax, taxpayers are not allowed to operate tax-free or non-taxable items.

If the non-deductible input tax is really divided, the sales of tax-free items and the turnover of non-tax-free items in the current month should account for all the sales and business in the current month.

The non-deductible input tax is calculated by multiplying the proportion of business volume by the formula of all input tax in the current month. In the actual implementation of these measures, by

The purchase and sale of taxpayers are unbalanced between months, and the non-deductible input tax calculated according to the above formula is not established. In this regard, it should be

How to deal with it?

Answer: Due to the imbalance of taxpayers' monthly purchase and monthly sales, the non-deductible input tax calculated according to the above formula is not established.

The tax collection organ may adopt the method of annual liquidation, that is, at the end of the year, the input tax that cannot be deducted in that year is calculated according to the relevant data of that year.

Adjust the data calculated every month.

Thirteen. Q: General VAT taxpayers buy duty-free agricultural products, while general VAT taxpayers engaged in waste materials business buy waste products.

For materials, the input tax shall be calculated according to the price indicated on the purchase certificate and the deduction rate 10%. How to manage purchase vouchers?

Answer: For general VAT taxpayers, they buy duty-free agricultural products, and for general VAT taxpayers engaged in waste materials management, they buy waste products;

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning should strictly manage the purchase vouchers for the use of Japanese materials. Purchase voucher

Printing, in accordance with the provisions of the "People's Republic of China (PRC) * * * and invoice management measures" and its "invoice printing rules", purchase vouchers.

The state taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall make uniform provisions on the issuance, use and storage. VAT generally

Taxpayers purchasing duty-free agricultural products and waste materials should use the purchase vouchers approved by the tax authorities, and their uses have not been approved by the tax authorities.

Quasi-purchase vouchers, as well as the use and custody of purchase vouchers according to the requirements of tax authorities, the agricultural products and waste materials purchased by them shall not be

Calculate the input tax deduction.

14. q: if the new application is recognized as a general taxpayer of value-added tax, is it allowed to calculate the opening taxable amount of inventory?

Answer: If the new application is recognized as a general taxpayer of value-added tax, the opening tax payable of the inventory will not be calculated.

15. q: according to article 22 of the provisional regulations on value-added tax in People's Republic of China (PRC) and article 35 of its implementing rules.

Does "competent tax authorities" include tax authorities at all levels under the jurisdiction of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)?

A: According to Article 36 of the Detailed Rules for the Implementation of VAT, the competent tax authorities and tax collection authorities refer to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Branch.

Go to the tax authorities. However, due to the separate establishment of the local state taxation bureau and the local taxation bureau, the name of the original tax authority has changed.

Notice of State Taxation Administration of The People's Republic of China Municipality on Defining the Name of "Competent Tax Authority Collection Authority" in the Regulations on Turnover Tax and Resource Tax

(Guo shui fa [1994] No.232) has been redefined as: the competent tax authorities and tax collection authorities refer to the county-level State Taxation Bureau of People's Republic of China (PRC).

Go to the IRS (including county level). Mainly considering the strong policy of value-added tax, in order to ensure the correct implementation of local tax laws. mirror

According to the actual situation of tax declaration at present, Article 22 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and Article 35 of its implementing rules.

Article 1 The term "tax authorities" refers to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and its subordinate tax authorities at all levels.

Sixteen. Q: NoticeNo People's Republic of China (PRC) State Taxation Administration of The People's Republic of China [1994] No.272, which is subject to VAT for one year.

After implementation, the revised VAT Tax Return (hereinafter referred to as the return) will be returned in the current period.

The "goods" in the output tax should be based on the People's Republic of China (PRC) State Taxation Bureau, the Municipal Planning Commission and

Different tax rates are listed separately, and some enterprises with more varieties of production and operation have goods declaration forms.

How to solve the problem that the name cannot be filled in? "tired" in the initial input tax item of the declaration form

Count ",how to fill in the" cumulative number "in the tax item?

Answer: (1) For some enterprises with a variety of production and operation, if a customs declaration contains the name of the goods,

If you can't fill in the form, you can fill in the VAT tax return form according to the names of different tax rate summaries and fill in the summary.

The declaration form must be accompanied by the seller's classification according to the statistical statements filled out by the Municipal Planning Commission of People's Republic of China (PRC) State Taxation Bureau.

Fill in the list of "goods" according to caliber and different tax rates. The specific style of the list shall be stipulated by the provinces and autonomous regions.

The State Taxation Bureau of the districts, municipalities directly under the central government and cities under separate state planning shall formulate.

(2) "Cumulative amount" in the initial input tax item of the declaration form (accumulated in columns 1 1, 12, 13, 14

Number), the "cumulative number" in the tax item (15, 16, 17, 18, 19, 20, 2 1, 22, 23, 22.

Column cumulative number), the taxpayer will not fill in the tax return.

Return to home page