In order to facilitate taxpayers to pay VAT and file tax returns, we need to know about VAT, especially about filing. I believe many people still don't know.
1. How to apply for VAT prepayment declaration?
1. Application conditions
For example, taxpayers (excluding other individuals) provide construction services across cities (states), real estate development enterprises pre-sell self-developed real estate projects, and taxpayers (excluding other individuals) rent real estate that is not located in the same county (city). And ask the competent tax authorities where the project is located or where the real estate is located to pay taxes in advance, you should fill in the VAT Withholding Tax Form and other relevant materials and declare tax payment to the tax authorities.
Lay the foundation
Paragraph 1 of Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Step 3 move materials
(1) 2 copies of VAT withholding tax form.
(2) In any of the following circumstances, relevant materials shall also be provided.
Taxpayers who provide construction services across counties (cities, districts)
(1) 1 A copy of the construction contract signed with the employer (with the official seal of the taxpayer);
(2) 1 subcontract signed with subcontractors (stamped with the taxpayer's official seal);
(3) 1 invoice obtained from subcontractor. (Official seal of taxpayer)
4. Handling place
Can be handled through the tax service hall (place) and the electronic tax bureau. For the specific location and website address, please refer to the "Tax Service" column on the website of Guizhou Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (/).
5. Processing mechanism
Competent tax authorities
6. Charge standard
be free of charge
7. Processing time
Immediate settlement
8. Contact telephone number
The contact telephone number of the competent tax authorities can be found in the "Tax Service" column of the website of Guizhou Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (/).
9. Treatment process
2. Who are the taxpayers of VAT?
The Provisional Regulations on Value-added Tax divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.
1. General taxpayer
(1) Taxpayers who produce goods or provide taxable services are mainly taxpayers who produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;
(two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan.
2. Small scale taxpayers
(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).
(2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).
3. What should taxpayers pay attention to?
1. Taxpayers are responsible for the authenticity and legality of the submitted materials.
2. The document form can be downloaded (/) in the "Download Center" column of the website of Guizhou Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China or collected in the tax service hall.
3. The tax authorities provide the service of "running at most once". Taxpayers only need to go to the tax authorities once at most on the premise that the information is complete and the legal acceptance conditions are met.
4. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.
5. If the information provided by the taxpayer is a copy, it shall be marked "consistent with the original" and signed.
6. Taxpayers should fill in the taxpayer identification number of the place of registration when using the VAT withholding tax form for prepayment in different places.
7. Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit will affect the results of tax credit evaluation and bear corresponding legal responsibilities in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management.
8 taxpayers (excluding other individuals) provide construction services across counties (cities):
(1) The value-added tax paid in advance to the competent tax authorities in the place where construction services occur can be deducted from the value-added tax payable in the current period. If the deduction cannot be completed, it will be carried forward to the next period and then deducted. Taxpayers should take the tax payment voucher as a legal and valid voucher, and deduct the tax payable with the tax paid in advance.
(2) Small-scale taxpayers who are unable to issue VAT invoices by themselves may apply to the competent tax authorities in the place where the construction services occur for issuing VAT invoices on their behalf according to the total price and extra-price expenses they have obtained.
9. Taxpayers (excluding other individuals) lease real estate that is not in the same county (city) as this institution:
(1) The tax shall be paid in advance during the tax declaration period of the month following the lease or within the tax period approved by the competent tax authorities where the real estate is located.
(2) If the taxpayer provides leasing services in advance, the tax payment obligation occurs on the day when the advance payment is received.
(3) The value-added tax paid in advance to the competent tax authorities where the real estate is located can be deducted from the value-added tax payable in the current period. If it cannot be fully deducted, it will be carried forward to the next period to continue deduction. Taxpayers should take the tax payment voucher as a legal and valid voucher, and deduct the tax payable with the tax paid in advance.
(4) Small-scale taxpayers who cannot issue VAT invoices by themselves may apply to the competent tax authorities where the real estate is located to issue VAT invoices on their behalf.
10. Real estate development enterprises pre-sell self-developed real estate projects:
(1) The taxpayer shall pay the tax in advance to the competent tax authorities during the tax reporting period of the next month after receiving the advance payment.
(2) The value-added tax paid in advance to the tax authorities can be deducted from the value-added tax payable in the current period. If the deduction cannot be completed, it will be carried forward to the next period and then deducted. Taxpayers should take the tax payment voucher as a legal and valid voucher, and deduct the tax payable with the tax paid in advance.
(3) Small-scale taxpayers who cannot issue VAT invoices by themselves may apply to the competent tax authorities where the project is located to issue VAT invoices on their behalf.
1 1. Taxpayers get the advance payment for providing construction services:
(1) When the advance payment is received, the value-added tax shall be paid in advance according to the stipulated withholding rate with the balance of the obtained advance payment after deducting subcontracting.
(2) The pre-tax tax rate of items subject to the general tax method is 2%, and that of items subject to the simple tax method is 3%.
(3) According to the current regulations, the value-added tax should be paid in advance at the place where the construction services occur, and taxpayers should pay the value-added tax in advance at the place where the construction services occur when receiving the advance payment. According to the current regulations, there is no need to prepay value-added tax in the place where construction services occur. When the taxpayer receives the advance payment, he shall pay the value-added tax in advance at the place where the institution is located.
12. Taxpayers (excluding other individuals) transfer their acquired real estate:
(1) The value-added tax paid in advance to the competent tax authorities where the real estate is located can be deducted from the value-added tax payable in the current period and will continue to be deducted in the next period. Taxpayers should take the tax payment voucher as a legal and valid voucher, and use the prepaid tax to offset the payable tax.
(2) If a small-scale taxpayer is unable to issue a VAT invoice on his own when transferring the real estate he acquired, he may apply to the competent tax authority where the real estate is located.
13. Taxpayers who deduct subcontracts from the total price and out-of-price expenses in accordance with regulations shall obtain legal and valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), including:
(1) Construction business tax invoice obtained and issued by subcontractors before April 30, 2065438+06. The above-mentioned construction business tax invoice can be used as a deduction voucher for prepaid tax before June 30, 2006+2065438.
(2) 1, 20 16 VAT invoices obtained and issued from subcontractors after May, and the remarks column shall indicate the county (city, district) and project name where the construction service takes place.
(3) Other documents stipulated by State Taxation Administration of The People's Republic of China.
14. The following withholding tax rates are set for each withholding item in the VAT withholding tax table:
(1) Construction and installation: 2%, 3%;
(2) Real estate sales: 3%;
(3) Real estate rent: 3% and 5%;
(4) Individual industrial and commercial households renting houses: 1.5%, and the tax rate is 5%.
15. Small-scale taxpayers who should pay VAT in advance according to the current regulations do not need to pay tax in advance in the current period if their monthly sales in the prepayment place do not exceed 654.38+10,000 yuan (if 1 quarter is 1 tax period, the quarterly sales do not exceed 300,000 yuan).
16. Taxpayers who overpay tax arrears can pay back tax arrears.