First, clear the card on a monthly basis to avoid the locking of tax control instruments.
In practice, many small-scale taxpayers mistakenly believe that after quarterly declaration, the tax control device only needs to copy the billing data online every quarter and forget to clear the card, which leads to the lock of the tax control device in the next month and the inability to issue invoices.
According to the Measures for the Administration of VAT Anti-counterfeiting and Tax Control System, small-scale taxpayers use financial bills (tax-controlled cash registers, tax control plates, golden tax plates, etc.). It is still necessary to copy the billing data online when issuing invoices quarterly, and "download and return the monitoring information data" or "clear and unlock" within the original prescribed time limit every month. If the taxpayer's tax control equipment is locked, it is necessary to bring the tax control panel, official seal and all blank invoices to the local tax authorities for replacement.
Second, quarterly declaration and monthly accounting.
According to the Administrative Measures for the Qualification Determination of General VAT Taxpayers (Order No.22 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)), "VAT taxpayers whose annual taxable sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as taxpayers) shall, in addition to the provisions of Article 5 of these Measures, register the qualification of general VAT taxpayers with the competent tax authorities". Among them, taxpayers engaged in the production of goods or providing taxable services, or mainly engaged in the wholesale and retail of goods, the annual taxable sales standard is 500,000 yuan; Taxpayers engaged in wholesale or retail of goods have an annual taxable sales of 800,000 yuan; The annual sales standard for providing taxable services is 5 million yuan (excluding tax sales).
The time standard for whether the annual taxable sales exceed the standard is taxpayer 12 months' taxable sales, including tax declaration sales, check-up sales, tax assessment adjustment sales, invoice sales issued by tax authorities and tax-free sales. However, after the implementation of quarterly declaration, the declaration form of small-scale taxpayers can not reflect the sales during the continuous operation period of 65438+February. Therefore, small-scale taxpayers need to pay attention to the cumulative sales for 12 months every month, in order to prevent the tax risks caused by not registering the general taxpayer qualification within the prescribed time limit or submitting a written explanation to the competent tax authorities to choose small-scale taxpayers to pay taxes.
For example, a small-scale taxpayer engaged in the wholesale or retail of goods reported sales of 780,000 yuan in the first two quarters and realized sales of 300,000 yuan in the third quarter, including sales of 25,000 yuan in July. In this case, how to identify its tax exemption and general taxpayer?
According to the regulations, small-scale taxpayers should be calculated according to the actual operating period. The actual operating period of small-scale taxpayers is 1 month, and the sales of 1 month does not exceed 30,000 yuan (including 30,000 yuan), which can be exempted from value-added tax according to regulations. At the same time, small-scale taxpayers need to go through relevant procedures in accordance with regulations within 20 working days after the end of the reporting period; If it is not handled within the prescribed time limit, the competent tax authority shall make a Notice of Tax Matters within 10 working days after the end of the prescribed time limit, and inform the taxpayer that it shall go through the relevant formalities with the competent tax authority within 10 working days. After the general taxpayer qualification of VAT is registered, the time limit for paying VAT will be adjusted from 1 quarter to 1 month from the effective date of the general taxpayer qualification.
Three, can not be arbitrarily postponed to adjust the declaration data.
In practice, many small-scale taxpayers believe that tax payment obligations will only arise if invoices are issued. As a result, some taxpayers evade their tax obligations by delaying invoicing when the quarterly billing amount is almost 90,000.
According to the tax law, the occurrence time of tax obligation is divided into many situations, which need to be treated differently. For example, if the goods are sold by direct payment, whether the goods are issued or not, they will be on the day when the sales amount is received or the proof of asking for the sales amount is obtained; Goods are sold on credit and by installment, on the payment date agreed in the contract, and so on.
For example, a small-scale taxpayer who declared in a quarter realized sales of 80,000 yuan (excluding tax) this month, and it also agreed with a real estate company to provide construction services by stages in the month, with a total contract amount of 6.5438+0.2 million yuan (excluding tax). The contract stipulates that the real estate company will pay 60,000 yuan this month and June the following month, and the taxpayer has not yet issued an invoice. In this case, although the taxpayer has not yet issued an invoice, it is necessary to confirm the occurrence of VAT payment obligation according to the collection date agreed in the contract, and the amount to be declared this month is = 8+6 = 1.4 million yuan.
Therefore, in practice, taxpayers should grasp the difference between the time of invoice issuance and the actual time of tax payment obligation, and should not artificially evade tax payment obligation by adjusting the date of invoice issuance, which will bring unnecessary tax-related risks to themselves.
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