After the reform of the camp, the expenses paid to other taxpayers should be calculated according to the regulations and deducted from the output tax. However, due to the wide range of deduction of the original business tax difference, many industries have retained the tax difference after the reform of the camp.
Extended data:
Taxpayers shall provide the following information when going through the formalities for filing the VAT differential tax:
I. Approval Form for Taxpayers to Apply for Tax Reduction or Exemption (in duplicate);
Two, legal and valid documents (copy after checking the original):
1. Pay to domestic units or individuals with invoices;
2. Payment to an overseas unit or individual shall be based on the receipt of the unit or individual. If the tax authorities are in doubt about the receipt certificate, they may ask them to provide the confirmation certificate from an overseas notary office;
3. The tax paid shall be subject to the tax payment certificate;
4. The principal of the tangible movable property price charged to the lessee in the financing sale and leaseback service shall be subject to the invoice issued by the lessee;
5 after deducting government funds or administrative fees, the financial bills printed by the financial departments at or above the provincial level are legal and valid vouchers;
6. Other documents specified by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
7. Other materials required by the tax authorities.
Time limit for taxpayers: Taxpayers apply to the competent tax authorities for filing, and after being registered by the tax authorities, they will be implemented from the date of registration and filing. Service commitment deadline (working days): 7 working days.
Baidu Encyclopedia-Measures for the Administration of Taxation of Business Tax Difference