1. According to the relevant provisions of the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, it has been registered as a general taxpayer;
2. The cumulative taxable sales for consecutive 12 months (monthly taxpayer declaration) or four consecutive quarters (quarterly taxpayer declaration) before the registration date does not exceed 5 million yuan. If the operating period of the taxpayer before the registration date is less than 12 months or 4 quarters, the cumulative sales of 12 months or 4 quarters shall be estimated according to the monthly (or quarterly) average sales;
What needs to be clear is that whether the taxpayer changes from a general taxpayer to a small-scale taxpayer is up to him to choose. Taxpayers who meet the above conditions may continue to be general taxpayers after May 1 2065438.
abstract
I. Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Unification of Small-scale Taxpayers' Standards and Other Value-added Taxes.
II. Interpretation of "Announcement of State Taxation Administration of The People's Republic of China on Unifying the Standards of Small-scale VAT Taxpayers"
1. Conditions for ordinary taxpayers to become small-scale taxpayers
2. Taxpayer transfer registration procedures
3. On the convergence of tax calculation methods before and after registration.
4. Handling of taxpayers who have not declared the deduction or retention of input tax.
5. Handling of sales discounts, suspension or return of sales and procurement business of re-registered taxpayers during the general taxpayer period after re-registration.
6. On the issue of re-registering taxpayers to issue VAT invoices.
7. Conditions for re-registration of general taxpayers
8. About the billing treatment of general taxpayers after tax rate adjustment
State Administration of Taxation (SAT)
Announcement on unifying the standards of small-scale taxpayers and other value-added tax issues
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1818
Several issues on unifying the standards of small-scale taxpayers and other value-added taxes are hereby announced as follows:
At the same time, general taxpayers who meet the following conditions can choose to register as small-scale taxpayers or continue to be general taxpayers in accordance with the provisions of Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on unifying the determination standards for small-scale VAT taxpayers (Cai Shui [2018] No.33):
(a) according to the relevant provisions of Article 13 of the Provisional Regulations on Value-added Tax of People's Republic of China (PRC) and Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People's Republic of China, it is registered as a general taxpayer.
(2) The accumulated VAT sales (hereinafter referred to as taxable sales) before the registration date 12 months (1 month is 1 tax period, the same below) or for four consecutive quarters (1 tax period, the same below) did not exceed 5 million yuan.
If the operating period before the registration date is less than 12 months or 4 quarters, the cumulative taxable sales specified in the preceding paragraph shall be estimated according to the monthly (quarterly) average taxable sales.
The specific scope of taxable sales shall be implemented in accordance with the relevant provisions of the Measures for the Administration of the Registration of General VAT Taxpayers (Order No.43 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Matters Concerning the Administration of the Registration of General VAT Taxpayers (Announcement No.6 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 18).
Two, in line with the provisions of Article 1 of this announcement, the taxpayer shall fill in the "Registration Form for General Taxpayers to Small-scale Taxpayers" to the competent tax authorities (see Annex for samples), and provide tax registration certificates; Taxpayers who have implemented real-name taxation do not need to provide tax registration certificates. The competent tax authorities shall handle the matter according to the following circumstances:
(1) If the information provided by the taxpayer is consistent with the information of tax registration and tax declaration, the competent tax authorities shall handle it on the spot.
(2) If the contents reported by the taxpayer are inconsistent with the tax registration and tax declaration information, or do not meet the requirements for filling in the column, the competent tax authorities shall inform the taxpayer of the contents that need to be corrected on the spot.
3. After the general taxpayer is registered as a small-scale taxpayer (hereinafter referred to as the registered taxpayer), the value-added tax shall be calculated and paid according to the simple taxation method from the next registration date; On the date of registration, the value-added tax is still calculated and paid in accordance with the relevant provisions of ordinary taxpayers.
Four. The input tax that has not been deducted by the re-registered taxpayer, as well as the current ending tax on the date of re-registration, should be included in the accounting of "Taxable amount-input tax to be deducted".
When the undeclared input tax is included in "Taxes payable-input tax to be deducted":
(1) The special VAT invoices, unified motor vehicle sales invoices and electronic ordinary VAT invoices of toll roads that have been obtained in the current period on the date of transfer registration shall have been confirmed or verified through the VAT invoice selection confirmation platform; If the audit comparison is abnormal, it shall be verified and handled in accordance with the existing regulations. If the obtained special payment book for customs import value-added tax is consistent with the audit, download the Notice of the Audit Results of the Special Payment Book for Customs Import Value-added Tax by itself; If the audit comparison is abnormal, it shall be verified and handled in accordance with the existing regulations.
(II) For the special VAT invoices, unified motor vehicle sales invoices and electronic ordinary VAT invoices of toll roads that have not been obtained in the current period on the date of re-registration, the re-registered taxpayers will select and confirm them through the VAT invoice selection confirmation platform (tax bureau end) with tax control equipment after obtaining the above invoices. If the special payment book for customs import value-added tax has not been obtained, and the taxpayers who have been transferred to registration are in line with the audit comparison, the competent tax authorities will download the Notice on the Audit Results of the Special Payment Book for Customs Import Value-added Tax through the audit system; If the audit comparison is abnormal, it shall be verified and handled in accordance with the existing regulations.
5. If the goods, labor services, services, intangible assets and real estate sold or purchased by re-registered taxpayers during the period of ordinary taxpayers are discounted, suspended or returned from the next period on the rotation registration date, the current output tax, input tax and taxable amount on the re-registration date shall be adjusted.
(a) If the adjusted tax payable is less than the tax payable declared in the current period on the registration date, the tax payable in the current period will be offset when the sales are discounted, suspended or returned; If it is insufficient to offset, it will be carried forward to the next period to continue to offset.
(2) If the adjusted tax payable is greater than the tax payable declared in the current period on the registration date, it shall be deducted from the "tax payable-input tax to be deducted"; If there is still a balance after deduction, it shall be included in the current tax payable when the sales are discounted, suspended or returned, and shall be declared and paid together.
Re-registered taxpayers need to adjust the output tax, input tax and tax payable of ordinary taxpayers due to tax inspection, supplementary declaration and other reasons, which shall be handled in accordance with the above provisions.
Registered taxpayers should accurately account for the change of "tax payable-input tax to be deducted".
Six, registered taxpayers can continue to use the existing tax control equipment to issue VAT invoices, without cancellation of tax control equipment and VAT invoices.
For VAT taxable sales, VAT invoices shall be issued according to the collection rate from the next period of the registration date of re-registered taxpayers. If the types of special VAT invoices have been approved before the registration date, they will continue to issue special VAT invoices by themselves through the VAT invoice management system; If it is necessary to issue a special VAT invoice for the sale of the acquired real estate, it shall apply to the tax authorities for issuing it in accordance with the relevant provisions.
Seven, registered taxpayers in the general taxpayer taxable sales value-added tax period, need to re-issue VAT invoices, should be levied at the original applicable tax rate or collection rate; In case of sales discount, suspension or return, etc. If it is necessary to issue a red-ink invoice, it shall be issued according to the contents recorded in the original blue-ink invoice; If the invoice is wrong and needs to be reissued, first issue a red-ink invoice according to the contents recorded in the original blue-ink invoice, and then issue a correct blue-ink invoice again.
Re-registered taxpayers need to issue VAT invoices at the original applicable tax rate in case of the above-mentioned acts, which shall be issued under the circumstance of networking. Specific taxpayers who do not use the Internet to pay taxes according to relevant regulations can issue VAT invoices offline.
Eight, rotation registration date from the next period of continuous operation period of no more than 0.2 months or no more than 4 quarters, the taxpayer's taxable sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, it shall be in accordance with the relevant provisions of the "Measures for the Administration of the Registration of VAT General Taxpayers" (State Taxation Administration of The People's Republic of China Decree No.43), to the competent tax authorities for general taxpayer registration.
A re-registered taxpayer shall not be re-registered as a small-scale taxpayer after being registered as a general taxpayer in accordance with regulations.
Nine, before the adjustment of the VAT rate, the general taxpayer has issued a VAT invoice according to the original applicable tax rate, and if it is necessary to issue a red-ink invoice for sales discount, suspension, return, etc., it should issue a red-ink invoice according to the original applicable tax rate; If there is an error in invoicing and it needs to be reissued, the red-ink invoice shall be issued at the original applicable tax rate, and then the correct blue-ink invoice shall be reissued.
If a general taxpayer fails to issue a VAT invoice before adjusting the VAT rate and needs to reissue a VAT invoice for VAT taxable sales, it shall reissue it at the original applicable tax rate.
The tax rate column of the tax-controlled invoicing software for VAT invoices shows the adjusted tax rate by default, and the general taxpayer can manually select the original applicable tax rate to issue VAT invoices when the above behaviors occur.
X. State Taxation Administration of The People's Republic of China has updated the Goods and Services Tax Classification Code Table in the VAT invoice management system, and taxpayers should issue VAT invoices according to the updated Goods and Services Tax Classification Code Table.
Transfer-out taxpayers and general taxpayers should complete the upgrade of tax-controlled invoicing software for VAT invoices, the replacement and distribution of tax-controlled equipment and the adjustment of their own business systems in time.
XI。 This announcement shall come into force on May 1 2065438. Article 7 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Registration and Management of General VAT Taxpayers (Announcement No.6 of State Taxation Administration of The People's Republic of China No.2018) shall be abolished at the same time.
It is hereby announced.
Attachment: Registration Form for General Taxpayer to Small-scale Taxpayer
State Administration of Taxation (SAT)
April 20, 1965 438+08
Interpretation of State Taxation Administration of The People's Republic of China's announcement on unifying the standards of small-scale taxpayers and other VAT issues
In accordance with the follow-up arrangements for deepening the reform of value-added tax, State Taxation Administration of The People's Republic of China issued the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting the VAT Rate (Caishui [2065438+08] No.32) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Unifying the Standards for Small-scale VAT Taxpayers (Caishui [2065438+08] No.33).
First, the conditions for ordinary taxpayers to become small-scale taxpayers
Article 1 of the announcement stipulates that a general taxpayer registered as a small-scale taxpayer shall meet the following two conditions at the same time: First, it has been registered as a general taxpayer in accordance with the relevant provisions of the Provisional Regulations on Value-added Tax and its implementation rules; Two, before the registration date 12 months (monthly taxpayers) or four consecutive quarters (quarterly taxpayers) cumulative taxable sales did not exceed 5 million yuan. If the operating period of the taxpayer before the registration date is less than 12 months or 4 quarters, the cumulative sales of 12 months or 4 quarters shall be estimated according to the monthly (or quarterly) average sales.
What needs to be clear is that whether the taxpayer changes from a general taxpayer to a small-scale taxpayer is up to him to choose. Taxpayers who meet the above conditions may continue to be general taxpayers after May 1 2065438.
Second, about the taxpayer registration procedure.
The re-registration procedure is initiated by the taxpayer. Article 2 of the announcement stipulates that taxpayers should correctly and completely fill in the Registration Form of General Taxpayers to Small-scale Taxpayers attached to this announcement and provide tax registration certificates (according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Cancelling a Batch of Tax-related Matters and Submitting Materials (General Tax Letter [20 17] No.403), taxpayers who have paid taxes in real names do not need to provide tax registration certificates). If the tax authorities think that the taxpayer does not meet the relevant conditions, they shall inform the taxpayer of the contents that need to be corrected on the spot.
Three, about the convergence of tax methods before and after registration.
Article 3 of the "Announcement" stipulates that after the taxpayer transfers the registration, it will be registered by rotation from the next period (the taxpayer's quarterly declaration will start from the next period; Taxpayers who declare on a monthly basis shall be taxed according to the simple taxation method applicable to small-scale taxpayers; In the current period of registration, tax payment is still calculated according to the relevant provisions of general taxpayers.
Four, on the treatment of registered taxpayers have not yet declared the deduction or retention of input tax.
Article 4 of the announcement stipulates that the input tax that has not been deducted by the re-registered taxpayer and the remaining tax at the end of the current period on the date of re-registration will not be deducted for the time being, and will be uniformly included in the subject of "tax payable-input tax to be deducted". When the undeclared input tax is included in "Taxes payable-input tax to be deducted":
(1) The special VAT invoice, the unified invoice for motor vehicle sales and the electronic ordinary VAT invoice for toll roads obtained in the current period on the date of transfer registration shall have been confirmed or verified by the VAT invoice selection confirmation platform; If the audit comparison is abnormal, it shall be verified and handled in accordance with the existing regulations. If the obtained special payment book for customs import value-added tax is consistent with the audit, download the Notice of the Audit Results of the Special Payment Book for Customs Import Value-added Tax by itself; If the audit comparison is abnormal, it shall be verified and handled in accordance with the existing regulations.
(II) For the special VAT invoices, unified invoices for motor vehicle sales and electronic ordinary VAT invoices for toll roads that have not been obtained in the current period on the date of re-registration, taxpayers who have been re-registered should hold tax control equipment after obtaining them, and the competent tax authorities will select and confirm them through the VAT invoice selection confirmation platform (tax bureau end). If the special payment book for customs import value-added tax has not been obtained, and the taxpayers who have been transferred to registration are in line with the audit comparison, the competent tax authorities will download the Notice on the Audit Results of the Special Payment Book for Customs Import Value-added Tax through the audit system; If the audit comparison is abnormal, it shall be verified and handled in accordance with the existing regulations.
Verb (abbreviation of verb) deals with the sales discount, suspension or return of sales and procurement business of re-registered taxpayers during the general taxpayer period after re-registration.
If the sales or purchase business of a re-registered taxpayer during its operation as a general taxpayer is discounted, suspended or returned after re-registration, it shall be adjusted according to the general tax calculation method. Therefore, article 5 of the announcement stipulates that in the event of the above-mentioned situation, the taxpayer shall adjust the output tax, input tax and tax payable of the general taxpayer in the last period.
(a) If the adjusted tax payable is less than the tax payable declared in the current period on the registration date, the tax payable in the current period will be offset when the sales are discounted, suspended or returned; If it is insufficient to offset, it will be carried forward to the next period to continue to offset.
(2) If the adjusted tax payable is greater than the tax payable declared in the current period on the registration date, it shall be deducted from the "tax payable-input tax to be deducted"; If there is still a balance after deduction, it shall be included in the current tax payable when the sales are discounted, suspended or returned, and shall be declared and paid together.
Six, on the re registration of taxpayers' VAT invoices.
In order to facilitate taxpayers to issue VAT invoices, Article 6 of the announcement stipulates that taxpayers can continue to use existing tax control equipment to issue VAT invoices after registration. In addition to issuing ordinary VAT invoices, re-registered taxpayers who have approved the types of special VAT invoices before the date of re-registration can continue to issue special VAT invoices by themselves through the VAT invoice management system.
Article 7 of the "Announcement" stipulates that if the re-registered taxpayer needs to reissue the VAT taxable sales behavior during the general taxpayer period without issuing a VAT invoice, it shall reissue the VAT invoice according to the original applicable tax rate or collection rate; In case of sales discount, suspension or return, etc. If it is necessary to issue a red-ink invoice, it shall be issued according to the contents recorded in the original blue-ink invoice; If the invoice is wrong and needs to be reissued, first issue a red-ink invoice according to the contents recorded in the original blue-ink invoice, and then issue a correct blue-ink invoice again.
Seven, about the conditions for re registration as a general taxpayer.
Article 8 of the announcement stipulates that after being registered as a small-scale taxpayer, if the taxpayer 12 months or four quarters' sales exceed 5 million yuan, it shall be re-registered as a general taxpayer in accordance with the regulations.
Eight, about the general taxpayer billing rate adjustment.
Article 9 of the Announcement clarifies that after the adjustment of the VAT rate, general taxpayers will issue red-ink invoices at the original applicable tax rate for businesses that have been invoiced at the original tax rate before the adjustment of the tax rate, such as sales discount, suspension, return of goods or invoicing errors.
If the general taxpayer fails to issue a VAT invoice before the adjustment of the VAT rate, it shall reissue the VAT taxable sales according to the original applicable tax rate.