1. What should I do after the taxpayer's invoice has been kept for 5 years?
A: According to Article 29 of the State Council's Decision on Revision (Order No.587 of the People's Republic of China and the State Council): "Article 29 Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. The invoice stub and invoice register that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after being inspected by the tax authorities.
2. Does the electronic invoice need to be stamped with a special invoice seal?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Implementation of VAT Electronic Invoice System (State Taxation Administration of The People's Republic of China Announcement No.84 of 20 15): "3. If the drawer and the payee of VAT electronic invoice need paper invoices, they can print the format file of VAT electronic invoice by themselves, and its legal effect, basic use and basic use regulations are the same as those of VAT ordinary invoices supervised by tax authorities."
After consumers buy goods or services from an enterprise, they generate transaction information in the ERP system of the enterprise. The transaction information is generated by the electronic invoice pre-system and sent to the upgraded tax terminal and electronic ledger system, and the tax-controlled data is returned to the electronic invoice service platform. The electronic invoice service platform electronically signs the tax-controlled data after processing, and finally generates a voucher (PDF) file of the invoice data and sends it to the enterprise ERP system. After receiving the electronic invoice information, the enterprise ERP system can push it to the user's mobile phone via SMS, email, APP, etc. Consumers can view and download the electronic invoice information.
Therefore, the electronic invoice has tax control signature and enterprise electronic signature, and there is no need to affix a special invoice seal.
3. Can the subsidy for canteen meals issued by enterprises be deducted before tax?
A: According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages and Salaries of Enterprises and Employee Welfare Expenses (Guoshuihan [2009] No.3): "On Deduction of Employee Welfare Expenses,
Welfare expenses for enterprise employees stipulated in Article 40 of the Implementation Regulations include the following contents:
(II) Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by enterprises to employees in other places on business, medical expenses for employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, difficulties for employees, relief funds for employees' canteens, and transportation subsidies for employees, etc. "
Therefore, the subsidy for canteen meals issued by enterprises can be deducted as employee welfare expenses according to the part that does not exceed 14% of total wages and salaries.
4. How to deduct the expenses of party member activities before tax?
Answer: According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China, the Ministry of Finance of the Central Organization Department, on the Working Funds of Party Organizations in Non-public Enterprises (Group Tongzi [2014] No.42): "According to the provisions of the Company Law of the People's Republic of China," the company shall provide necessary conditions for the activities of party organizations "and the Central Office [20/KLOC-0] Document No.1 "Establishing and Implementing the Pre-tax Expenditure System" and other requirements, the working expenses of party organizations in non-public enterprises are included in the enterprise management fees, and the part that does not exceed the total annual wages and salaries of employees 1% can be deducted before the enterprise income tax. "
Therefore, the part of the enterprise's expenditure on party member activities that does not exceed the total annual wages and salaries of employees 1% can be deducted before the enterprise income tax.
5. Can the special invoice issued by the handling fee charged by the bank acceptance bill be deducted?
A: According to the provisions of Article 27 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36), annex1Implementation Measures of Changing Business Tax to VAT Pilot Project: "The input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple tax calculation items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
Taxpayers' social and entertainment consumption belongs to personal consumption.
(six) the purchased passenger transport services, loan services, catering services, daily services for residents and entertainment services. "
Attached to the "Notes on Sales Services, Intangible Assets and Real Estate": "1. Sales Services.
(5) Financial services.
Financial services refer to the business activities of financial insurance. Including loan services, direct charge financial services, insurance services and financial commodity transfer.
2. Direct-charge financial services, including fees, commissions, gratuities, management fees, service fees, handling fees, account opening fees, transfer fees, settlement fees, transfer custody fees, etc., are sales.
"
Therefore, the handling fee of bank acceptance bills belongs to direct charging financial services, and the special VAT invoices obtained can be deducted if they are not used for the non-deductible items specified in the above documents.
6. Can an enterprise enjoy the reduction or exemption policy of books in retail and wholesale links when buying books as gifts to customers?
A: According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing to Promote Preferential Policies for Cultural Value-added Tax and Business Tax (Cai Shui [20 13] No.87), "2. From the date of 20 1 3 to 20 1 7 years.
VII. Relevant definitions of this notice
(2) The scope of books, newspapers and periodicals (i.e. magazines) shall still be implemented in accordance with the provisions of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [1993]151No.).
According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of State Taxation Administration of The People's Republic of China of the Ministry of Finance): "The following acts of units or individual industrial and commercial households shall be regarded as selling goods:
(eight) the goods produced, commissioned or purchased are given to other units or individuals free of charge. "
Therefore, your company's gift of purchased books to customers is regarded as sales, and those who meet the above-mentioned tax exemption conditions can enjoy the VAT tax exemption policy after going through the tax exemption filing with the tax authorities.
7. If the special VAT invoice has not been delivered to the buyer or the buyer refuses to accept it, is there any time limit for the seller to fill out and upload the Information Form in the new VAT invoice system?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Issuance of Red-ink VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.2016 No.47), "1. After the general VAT taxpayer issues a special VAT invoice (hereinafter referred to as" special invoice "), it is necessary to issue a red-ink special invoice if the sales are returned, the invoicing is wrong, the taxable service is suspended, etc., but it does not meet the conditions for invalidation of the invoice, or because the sales are partially returned and the sales are discounted.
(1) If the special invoice obtained by the buyer is not used to declare deduction, but the invoice copy or deduction copy cannot be returned, the buyer shall fill in the corresponding blue special invoice information when filling out the Information Form.
If the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used it to declare the deduction and returned the invoice and deduction, the seller can fill in and upload the Information Form in the new system. The seller shall fill in the corresponding blue special invoice information when filling out the Information Form.
V. This announcement shall come into force on August 20 16. Matters not dealt with before shall be implemented in accordance with the provisions of this announcement. "
Therefore, if the special invoice has not been delivered to the buyer or rejected by the buyer since August, 20 16, there is no limitation on the certification period for the seller to fill out and upload the Information Form in the upgraded version of the VAT invoice system.
8. How to deduct the tax allowance of the general taxpayer's VAT return?
A: According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the VAT Tax Declaration after the Pilot Reform of Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.20 16 13), Appendix 2 (Applicable to General Taxpayers) and Instructions for Filling in the Attached Materials: "
(thirty-two) column 18 "actual tax deduction"
1. Taxpayers who are required to pay the tax allowance in the previous period shall fill in the "number of months" and "accumulated this year" in this column according to the following requirements.
(1) "Number of this month" in the column of "General Items" in this column: calculated and filled in according to the formula listed in the table.
(2) The column of "General Items" in this column is "Cumulative in this year": fill in the amount of tax credits for goods and services that actually offset the tax payable for general goods and services in this period. Compare the two data of "the opening balance of the tax allowance for goods and services in suspense" and "the general tax payable for goods and services in general tax method", and take the smaller data.
In which: the opening balance of the tax allowance for goods and services in suspense accounts = column 13 "Tax allowance for the previous period" and "General items" column "Cumulative this year";
Taxable amount of general goods and services in general tax calculation method = (the number of months in column "output tax" and "general items" in column1-the number of months in column "actual tax deduction" and "general items" in column 18) × the proportion of output tax of general goods and services;
Output tax ratio of general goods and services = (sum of lines 1 and 3 in column 10 in Attached Information (I)-line 6 in column 10) ÷ column "Output tax".
"
Therefore, the general taxpayer's value-added tax return is deducted according to the above provisions.
9. Our company is a taxpayer in the cultural and sports industry, and now we want to apply for the identification of a general taxpayer. Is it also subject to the restriction of "no change within 36 months" if the tax is calculated according to the general tax method? If the tax is calculated according to the general tax method this year, can I apply for simple tax calculation next year?
Answer: According to Article 18 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), "General taxpayers shall apply the general taxation method to tax when taxable.
General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months. "
The general taxpayer should apply the general tax calculation method when taxable behavior occurs, and there is no restriction that it cannot be changed within 36 months. You can apply for a simple tax calculation method next year.
10. Is it necessary to fill in the Fixed Assets Input Tax Deduction Form when purchasing real estate for input deduction?
A: According to the Notice of State Taxation Administration of The People's Republic of China on Matters Related to VAT Tax Declaration after the Pilot Reform of Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.2016/3), Annex 2, Notes on Filling in the Attached Materials:
"Eight," fixed assets (excluding real estate) input tax deduction table "to fill in the instructions.
This table reflects the taxpayer's input tax on fixed assets in Attached Information (II) and "I. Input tax declared for deduction". This form is filled in according to the special VAT invoice and the special customs import VAT payment form. "
Therefore, it is not necessary to fill in this form for the input deduction of purchased real estate.
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