Matters needing attention in paying taxes according to the statutory rate of VAT 17%

Hui 'an County State Taxation Bureau

Accounting aspect

Accounting is a management activity to analyze, predict and control economic activities. General taxpayers in stone enterprises declare and pay taxes according to the statutory rate of 17% value-added tax, which involves many problems such as input tax deduction. To ensure that accounting information is true, standardized and complete. Therefore, it is suggested that enterprises, especially self-operated export enterprises, hire full-time and experienced accountants, and pay attention to the following problems in actual operation:

1. Get legal invoice. Mainly refers to the purchase of goods or taxable services, should obtain special invoices for value-added tax, import tariff payment vouchers, transport invoice and other legal vouchers that can be deducted from the input. At the same time, other expenses incurred by the enterprise, such as business promotion expenses, entertainment expenses, travel expenses, etc. , you should also obtain an official invoice. Although these expenses cannot be deducted from the VAT input, they are allowed to be deducted from the income when calculating the taxable income of enterprise income tax.

2. Meet the deduction requirements. Not all invoices can be deducted, and the following conditions must be met: 1. Corresponding to real business. It is necessary to put an end to false invoicing (referring to invoices drawn out of thin air without real commodity transactions or false invoicing despite commodity transactions), including false invoicing or obtaining false invoicing, both of which will cause the other party or us to falsely deduct the input tax. Among all tax-related crimes and penalties, the crime of falsely issuing special invoices for value-added tax is the most severe, and the maximum penalty is death and confiscation of property. 2. Invoice items and capital flow should be consistent. The items listed in the invoice are purchased by the enterprise, and the payment made by the enterprise shall be consistent with the seller and bank account number listed in the invoice.

3. The proportion should be consistent. 1. The production scale and electricity consumption of an enterprise should match the sales income declared by the enterprise, and what kind of production scale has what kind of sales income. 2. The proportion of materials should be reasonable, that is, the input and output should be reasonable, and the proportion of raw and auxiliary materials should be reasonable. For example, how many tombstones can be produced by putting in a talented waste, how much electricity is consumed by the waste of a material, and so on. , there are industry standards, there can be no big deviation. 3. Accounting should be clear, pay attention to distinguish between self-operated sales income and entrusted processing fee income, and also make differences in tax declaration.

(2) tax declaration.

1. VAT special invoice authentication. Obtain the special VAT invoice and transport invoice, and go to the tax authorities for certification within 90 days, and the certification will be deducted in the current month. The customs duty payment certificate shall be declared for deduction within 90 days after the issuance of the customs duty payment certificate and before the final declaration period, and the customs data shall be summarized and reported to the tax authorities. Now, for the convenience of taxpayers, we are also implementing the value-added tax online certification.

2. Export goods declaration form. According to the regulations, self-operated export enterprises should apply to the tax refund department for tax refund (exemption) of export goods within 90 days from the date of export declaration. If it fails to report within the time limit, it will no longer accept the declaration of tax refund (exemption) for export goods. The export enterprise shall provide the tax authorities with the verification form of export proceeds within 2 10 days from the date of customs declaration and export of goods. The export goods that the export enterprise fails to provide the verification form of export foreign exchange collection at the expiration date shall be refunded (exempted) by the tax authorities after examination and approval. Those who have not applied for tax refund (exemption) will no longer apply for tax refund (exemption). Goods that export enterprises fail to declare tax refund (exemption) within the prescribed time limit, or goods that have declared tax refund (exemption) but fail to submit relevant documents to the tax authorities within the prescribed time limit, shall be regarded as goods sold in China and paid value-added tax.