Guoshuihan [2005] 169
State Taxation Bureau of Guangxi Zhuang Autonomous Region:
Your request for instructions on whether the input tax of general VAT taxpayers can be deducted (No.269 [2004] of Gui Guo Shui Fa) has been received. After study, the reply is as follows:
1. If the general taxpayer of value-added tax fails to pay the value-added tax in the tax inspection, and the taxpayer has the input tax deduction, he can use the input tax to deduct the value-added tax arrears in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Deduction of Value-added Tax Arrears by General Taxpayers (Guo Shui Fa [2004]112).
Two, in order to ensure that the tax authorities and the national treasury figures are consistent, tax deduction can not be used as the tax statistics caliber. When evaluating the collection rate, the calculation formula can be adjusted as follows:
Late payment fee input rate = (actually paid late payment fee+late payment fee actually deducted from VAT input tax)/payable late payment fee × 100%.
Among them, "the late payment fee actually deducted from the VAT input tax" reflects the late payment fee actually deducted during the assessment period.
Hereby reply.
State Administration of Taxation (SAT)
February 24(th), 2005
Notice of State Taxation Administration of The People's Republic of China on the Problem of General VAT Taxpayers Using Input Tax to Deduct Outstanding VAT
Guo shui fa [2004] 1 12 No.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to strengthen the management of value-added tax, timely recover the tax owed, and solve the problem that the general taxpayer of value-added tax (hereinafter referred to as the "taxpayer") owes both value-added tax and value-added tax deduction, the relevant issues concerning the taxpayer's deduction of value-added tax deduction are hereby notified as follows:
1. If the taxpayer has a tax credit at the end of the period because the output tax is less than the input tax, the tax credit at the end of the period should be used to offset the value-added tax arrears. ?
2. When taxpayers use the input tax to offset the value-added tax arrears, they shall conduct accounting treatment according to the following methods:?
(1) If the amount of VAT tax owed is greater than the tax amount left at the end of the period, debit the account of "Taxes payable-VAT payable (input tax)" and credit the account of "Taxes payable-VAT unpaid". ?
(2) If the amount of VAT payable is less than the amount of tax retained at the end of the period, debit the account of "tax payable-VAT payable (input tax)" and credit the account of "tax payable-VAT unpaid". ?
Three. In order to meet the needs of taxpayers to use the tax allowance to offset the value-added tax arrears, the reporting caliber of relevant columns in the Measures for Tax Declaration of General VAT Taxpayers (Guo Shui Fa [2003] No.53) and the VAT Tax Declaration Form (Main Form) is adjusted as follows:
(1) 13 The data in the column "Last Period Tax Allowance" is the balance of the taxpayer's last reporting period "Last Period Tax Allowance" after deducting tax arrears, which should be consistent with the debit balance at the beginning of the month of the detailed account "Taxes Payable-VAT Payable". ?
(2) The data in item 25 "Unpaid tax at the beginning (overpayment is negative)" is the balance of the taxpayer's "Unpaid tax at the end (overpayment is negative)" in the last reporting period after deducting the tax owed. ?
State Administration of Taxation (SAT)
August 30(th), 2004