The State Council executive meeting decided to deepen the reform measures of value-added tax to further reduce the tax burden of market players. Five contents about the adjustment of VAT rate policy in Caishui [2065438+08] No.32 document:
1. The tax rate of manufacturing industries 17% was reduced to 16%.
2. The tax rate of transportation, construction, basic telecommunication services, agricultural products and other goods industries has been reduced from 1 1% to 10%.
3. The general taxpayer's sales standard is adjusted from 500,000 to 800,000 to 5 million; Enterprises that have applied for general taxpayers can become small-scale taxpayers within a certain period of time.
4. Some advanced manufacturing industries, modern service industries, power grid enterprises and other specific enterprises have not fully deducted the input tax.
5. For the export goods to which 17% tax rate and 17% export tax rebate rate were originally applied, the export tax rebate rate shall be adjusted to 16%. For export goods and cross-border taxable activities that were originally subject to the 1 1% tax rate and the export tax rebate rate was 1 1%, the export tax rebate rate was adjusted to 10%. If the foreign trade enterprise has collected the value-added tax at the pre-adjustment rate before July 3, 2065438, the pre-adjustment export tax rebate rate will be implemented; If VAT has been levied at the adjusted tax rate at the time of purchase, the adjusted export tax rebate rate shall be implemented.
After signing the purchase contract, sign the purchase order. Is the purchase contract still useful? I signed a purchase contract, a subcontract and a framework contract. Sign a framework contract once and then place an order directly. There is no need to stamp or send an email, as long as the way is indicated in the contract. A single contract is equivalent to placing an order every time, and it will be sealed by both parties every time.
An order is an order and a purchase contract is a purchase contract.
What is the specific value-added tax in the purchase contract mode? According to the different treatment methods of purchased fixed assets, value-added tax can be divided into consumption value-added tax, income value-added tax and production value-added tax. China's current value-added tax belongs to production value-added tax.
2. Scope of VAT collection
(1) sells goods. Refers to the paid transfer of the ownership of goods in China.
(two) processing, repair and replacement services.
(3) Imported goods
(4) as a legitimate act of selling goods.
(5) Mixed sales of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods shall be regarded as sales of goods, and value-added tax shall be levied; The mixed sales behavior of other units and individuals is regarded as selling non-taxable services, and value-added tax is not levied, and business tax is levied; Units and individuals engaged in transportation business should pay value-added tax when they have sales and are responsible for the mixed sales of the goods they sell.
(6) Where taxable services and non-taxable services run concurrently, if they are not accounted for separately or cannot be accurately accounted for, the non-taxable services shall be subject to value-added tax together with the goods or taxable services; Separate accounting, pay value-added tax and business tax respectively.
3 other items that fall within the scope of taxation:
(1) Commodity futures, including commodity futures and precious metal futures;
(2) The business of selling gold and silver by banks;
(3) Pawn goods in the pawnbroker industry and consignment sales on behalf of customers;
(four) the production and distribution of philatelic products such as stamps, postcards and first day covers, and the sale of philatelic products by other units and individuals outside the postal department;
(five) other units and individuals outside the postal department issue newspapers and periodicals;
(six) selling wireless pagers and mobile phones separately, and not providing related telecommunications services;
(7) sewing business.
Items not subject to VAT:
(1) supply or exploit untreated natural water;
(two) the postal department sells philatelic products and the postal department issues newspapers and periodicals;
(3) The Telecommunication Bureau and other units approved by the Telecommunication Bureau to operate telecommunication services sell wireless pagers and mobile phones, and provide customers with relevant telecommunication services;
(4) Income from the issuance of sports lottery tickets, etc.
4.( 1) VAT taxpayers refer to units and individuals that sell goods or provide processing, repair and repair services and import goods in China.
(2) Small-scale VAT taxpayers refer to taxpayers with small business scale, annual sales below the prescribed standards and unsound accounting. Definition criteria:
(1) Production enterprises: enterprises engaged in the production of goods or providing taxable services, with annual taxable sales below 6,543,800 yuan, are small-scale taxpayers; For small-scale production enterprises, as long as the accounting is sound and the annual taxable sales are not less than 300,000 yuan, they can be identified as general taxpayers of value-added tax;
② Commercial enterprises: Small-scale commercial enterprises with annual taxable sales below 6.5438+0.8 million yuan, regardless of whether their accounting system is sound or not, are subject to VAT by small-scale taxpayers. (3) Individuals whose annual taxable sales exceed the standard of small-scale taxpayers, as well as enterprises that do not engage in taxable activities frequently, shall be regarded as small-scale taxpayers.
(3) General VAT taxpayers refer to enterprises and business units whose annual taxable sales exceed the standards of small-scale taxpayers or meet the statutory conditions. Small-scale enterprises that have already started business, whose annual taxable sales exceed the standard of small-scale taxpayers, shall go through the procedures for identifying general taxpayers before the end of the following year 1. Eligible individual operators can be recognized as general taxpayers with the approval of the Provincial State Taxation Bureau.
5. VAT rate: the basic tax rate is17%; The low tax rate is13%; The tax rate of export goods is zero, unless otherwise stipulated; The collection rate of small-scale taxpayers in commercial enterprises is 4%; Other small-scale taxpayers' VAT collection rate is 6%.
6. Value-added tax sales refers to the total price and extra-price expenses charged by taxpayers from the buyer or the party receiving taxable services when selling goods or providing taxable services, but does not include the output tax collected. If the goods sold are taxable products of consumption tax or imported products, the total price includes consumption tax or customs duties. Note: Retail sales of shopping malls must include tax; The "sales" in the special VAT invoice definitely does not include tax; Extra charges and overdue package deposits must include tax.
7. Out-of-price expenses (fees, subsidies, funds, collection fees, return of profits, packaging fees, chartering, transportation and handling fees, collection of funds, prepaid funds, etc.). ) should be included in sales, regardless of accounting treatment. But not including
(1) Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax;
(2) transport invoice, the transportation department, issues the invoice to the buyer, and the taxpayer transfers the invoice to the buyer to pay the freight.
8. Packing deposit
(1) The deposit collected by taxpayers for renting or lending packages for the purpose of selling goods shall be accounted for separately and shall not be incorporated into the sales volume;
(2) Deposits overdue for more than 1 year, which are not recovered and not returned, are incorporated into sales.
9. Commercial discount: If the sales amount and discount amount are respectively indicated on the same invoice, the value-added tax shall be levied according to the sales amount after deducting the discount amount; If the discount amount is invoiced separately, no matter how it is handled financially, the discount amount shall not offset the sales.
10. If the taxpayer sells the goods in the form of trade-in, the sales amount shall be calculated according to the same period price of the new goods. For the trade-in business of gold and silver jewelry, value-added tax can be levied according to the total price actually charged by the seller excluding value-added tax.
1 1, regarded as sales behavior:
(1) Deliver the goods to others for consignment;
(2) Consignment of goods;
(3) Goods allocated by the head office in different counties and cities;
(4) Use the goods produced by itself or commissioned for duty-free projects;
(five) the goods produced, processed or purchased as investment, distributed to shareholders or investors for collective welfare and personal consumption, and given to others free of charge. When it is determined that the sales behavior occurs, the sales amount shall be determined in the following order:
(1) Average selling price of similar goods in the current month;
(2) the recent average selling price of similar goods;
(3) Taxable value. When it is determined that the sales behavior occurs, the input tax of the goods involved in the purchase, if it meets the conditions, will be deducted as the current input tax. Goods purchased for non-taxable items or collective welfare or personal consumption shall not be regarded as sales.
12. If a taxpayer sells goods or provides taxable services at an obviously low price without justifiable reasons, or fails to take sales as a sales act, the competent tax authorities shall verify the sales amount in accordance with the principles and order stipulated in the tax law.
13. Items that allow the input tax to be deducted from the output tax:
(1) The input tax for general taxpayers to purchase goods or taxable services is the VAT indicated on the special VAT invoice obtained from the seller.
(2) The input tax on goods imported by general taxpayers is the value-added tax indicated on the tax payment certificate obtained from the customs.
(3) The input tax of general taxpayers purchasing duty-free agricultural products or purchasing agricultural products from small-scale taxpayers shall be deducted at the purchase price 13%. For duty-free cotton purchased by ordinary taxpayers from agricultural producers and duty-free grain purchased from state-owned grain buying and selling enterprises, the input tax is calculated according to the purchase price, and the deduction rate is 13%.
(4) For the transportation expenses paid by general taxpayers for selling or outsourcing goods (excluding fixed assets), the input tax shall be calculated at the deduction rate of 7% according to the freight amount. However, the handling fees, insurance premiums and other miscellaneous fees paid with the freight shall not be deducted.
(5) The general taxpayer engaged in production purchases the waste materials sold by the waste material recycling business unit, and calculates the input tax according to the amount indicated on the ordinary invoice and the deduction rate of 10%.
(6) General taxpayers obtain special invoices issued by small-scale taxpayers' tax offices, and the input tax amount filled in the invoices can be deducted.
14. Items that cannot be deducted from the output tax:
(1) VAT deduction voucher has not been obtained and saved, or VAT and other related matters have not been indicated on the VAT deduction voucher.
(2) Purchase of fixed assets
(3) Goods purchased or taxable services used for non-taxable items.
(4) Goods purchased or taxable services used for tax-free items.
(5) Goods purchased or taxable services used for collective welfare or personal consumption.
(6) Abnormal loss of purchased goods
(7) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses.
(8) Small-scale taxpayers may not deduct the input tax.
(9) Imported goods shall not be deducted from the input tax.
(10) The value-added tax recovered due to the receipt or discount of purchased goods shall be deducted from the input tax of the current period when the receipt or discount of purchased goods occurs. If it is not deducted, it is tax evasion.
15. If the input tax that cannot be deducted according to the regulations but has been deducted cannot be accurately determined, the input tax that should be deducted shall be calculated according to the actual cost of the current period.
Actual cost = purchase price+freight+insurance premium+input tax deductible for other related expenses = actual cost × tax rate applicable to goods or taxable services when paying taxes.
16. If it is impossible to accurately divide the non-deductible input tax for operating tax-exempt items or non-taxable items, the non-deductible input tax shall be calculated according to the following formula: non-deductible input tax = total input tax in the current month × sales of tax-exempt items in the current month, total turnover of non-taxable items/total sales and turnover in the current month. If it is not accounted for separately or cannot be accurately accounted for, a higher tax rate shall apply.
17. Time limit for VAT input tax deduction: invoice issued by non-anti-counterfeiting tax control system:
(1) industrial production enterprises can only declare input tax deduction after "acceptance and warehousing"; Those that have not been accepted and put into storage shall not be deducted in the current period.
(2) Commercial enterprises can only declare the input tax deduction after "paying all the payment"; If no payment is made or no acceptance bill is issued, the input tax shall not be deducted in the current period;
(3) After purchasing taxable services, paying service fees. Special invoice issued by the anti-counterfeiting tax control system: it should be certified by the tax authorities within 90 days from the date of issuing the special invoice, otherwise the input tax will not be deducted. If it passes the certification, the current input tax will be calculated and the deduction will be declared in the month when it passes the certification.
18. Time of VAT payment obligation:
(1) The tax liability for selling goods or taxable services occurs on the day when the sales payment is received or the evidence for claiming the sales payment is obtained.
(2) When goods are sold by direct payment, no matter whether the goods are sent out or not, it is the day when the sales amount is received or the evidence for claiming the sales amount is obtained, and the bill of lading is handed over to the buyer.
(3) The sales date is the day when the goods are sent out and the collection procedures are completed.
(4) Goods are sold on credit and paid in installments, that is, the payment date agreed in the contract.
(5) Pre-sale of goods, that is, the day when the goods are issued.
(6) Entrusting other taxpayers to sell goods on a consignment basis is the day when the consignment list sold by the consignment unit is received.
(7) The term "sales of taxable services" refers to the day when the services are provided and the sales amount is received or the certificate of claiming sales amount is obtained.
(8) The taxpayer's act of selling goods according to regulations (except consignment) is the day when the goods are transferred.
(9) The time when the duty to pay taxes on imported goods occurs is the date of customs declaration and import.
20. Special VAT invoices are only used by ordinary taxpayers. If a small-scale taxpayer meets the prescribed conditions and needs to issue a special invoice, it shall be issued by the local competent tax office. Small-scale taxpayers may not purchase special invoices for value-added tax. 2 1, VAT invoice issuing scope: General taxpayers must issue special invoices to the buyer when selling goods and providing taxable services. When selling taxable goods to small-scale taxpayers, special invoices shall not be issued.
2 1. Details of not issuing special VAT invoices:
(1) Selling taxable items to consumers;
(2) selling tax-free items;
(3) using the goods for tax-free items;
(4) using the goods for collective welfare or personal consumption;
(5) Giving the goods to others free of charge (unless the recipient is a general taxpayer);
(6) Providing non-taxable services, transferring intangible assets or selling real estate;
(7) Selling goods declared for export and selling taxable services overseas.
22. Time limit for issuing special VAT invoices: in case of prepayment, collection and acceptance or entrusted bank collection and settlement, it shall be the day when the goods are issued; If payment and delivery are adopted, it is the day when the payment is received; If credit sale or installment payment is adopted, the payment date agreed in the contract shall prevail; If the goods are consigned to others for consignment, the date of receiving the consignment list sent by the trustee; For taxpayers with more than two institutions and unified accounting, the day when the goods are transferred from one institution to another for sale is the goods transfer day; Goods provided to other units or individual operators as investment shall be the day when the goods are transferred; The goods distributed to shareholders shall be the date when the goods are transferred.
23. Handling of return or sales discount:
(1) The buyer shall voluntarily return the original invoice and tax deduction to the seller without payment and accounting treatment.
(2) If the buyer has paid the payment, or the payment has not been paid, but the invoice and deduction cannot be returned, the buyer must obtain the Certificate of Purchase Return or the Certificate of Discount Application (hereinafter referred to as the "Certificate") issued by the local competent tax authorities and send it to the seller as the legal basis for the seller to issue a special red invoice.
(3) After receiving the red-ink special invoice, the buyer shall deduct the value-added tax amount indicated in the red-ink special invoice from the current input tax.
The invoice is an ordinary ticket, and when signing the contract, it is said to open a special VAT invoice. Does it matter? Whether it has any impact depends on whether the buyer can accept the general ticket. If the buyer can't accept ordinary tickets and asks for special tickets, then the seller must provide special tickets for the buyer, otherwise it will be a breach of contract.
On April 20 18, the contract was signed and the VAT invoice was issued in June. What is the impact on the customer's deduction? A: Actually, it doesn't matter. The cooperation between you did take place in June, so it is normal to invoice in June.
Moreover, value-added tax is an extra-price tax. In June, the tax rate changed, and the tax rate decreased when the other unit sold goods.
How to sign a house purchase contract 1 When signing a purchase contract, you must read the relevant terms carefully and make clear some vague and unreasonable terms with the merchants. In order to avoid trouble when something goes wrong.
2. Require merchants to indicate the brand, model, unit price and quantity of products in the sales contract. When marking the product quantity, it is best to clearly mark the square meters and the number of pieces of the product, so as to check the product quantity during inspection.
3. The sales order shall be stamped with the official seal of the sales unit or market.
4. Indicate the specific terms.
Such as: the handling method of returning goods, the explanation of liability for breach of contract, delivery time, etc. As products that can be reprocessed, the issue of returning and exchanging these products should also be agreed. The common practice in the market now is that the processed products will not be returned.
You can order more. Need to reach an agreement with the merchant, unused products can be returned.
6. Understand and implement the principle of return and exchange.
7. Indicate the product grade on the order contract to prevent the merchants from shoddy.
8. Pay part of the down payment appropriately, and then pay the full amount after the goods are accepted correctly. At the same time, it is best to agree that products that do not meet the requirements can be returned unconditionally and the deposit can be refunded.
20 16 years 5. 1 Is there a value-added tax for buying a house in the future? Does June matter if it is enough for two years? 20 16 years 5. 1 If there is value-added tax on buying a house in the future and June is enough for two years, the tax shall be paid according to the provisions of value-added tax.
Why do purchase contracts need special VAT invoices? VAT invoice is also a kind of invoice. Enterprises with VAT general taxpayer qualification can apply to the competent national tax authorities for receiving and purchasing VAT invoices, and issue them through the anti-counterfeiting tax control system. An enterprise with the qualification of general taxpayer of value-added tax can deduct the value-added tax with the value-added tax invoice. Special invoice, the abbreviation of "special VAT invoice". Invoice issued when selling VAT goods. After the implementation of the "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)", in order to ensure the implementation of the value-added tax deduction system, it is now issued to enterprises for use. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax separately. Special invoices used as deduction vouchers are limited to ordinary taxpayers whose buyers and sellers are VAT.
Steps of signing the house purchase contract 1, drafting scheme 2, accepting scheme 3, filling in the contract text 4, performing the signing procedures 5, and reporting to the visa authority for witness.