If the input has been deducted, the output should be calculated when selling.
What are waste materials?
Waste materials refer to all kinds of waste materials produced in the process of social production and consumption, including all kinds of waste materials after simple processing such as selection and sorting.
Provisions on the use of purchase invoices and related tax policies by waste materials recycling business units are as follows:
1. Waste materials recycling business units shall purchase and use the purchase invoices uniformly printed by the national tax authorities according to regulations (how to deal with them if they are not used? );
Purchase invoices are only available when purchasing waste materials from individuals; The purchase invoice must be issued by one household, one person and one vote, and it is not allowed to be summarized and filled in. (What if it has been summarized and filled out? )
2, waste recycling business units to sell waste materials, should use the unified tax authorities printed "unified invoice for the sale of waste materials in the province".
3. Purchase invoices and sales invoices collected by waste materials recycling business units shall be managed according to special VAT invoices.
4. After purchasing the purchase invoices and ordinary invoices issued by the waste materials recycling business units, if the amount paid to each household and each person is more than 1 000 yuan, it must be paid through financial institutions. (the provinces are inconsistent, how to deal with violations? )
5. If the waste materials recycling business unit fails to use the purchase invoice and issue the sales invoice to pay for the goods according to the regulations, this part of the waste materials will not enjoy the tax exemption policy. (Is there any basis? )
6, waste materials recycling business units to deal with its duty-free goods for separate accounting; If it is not accounted for separately, it will not enjoy the tax exemption policy, and the exempted tax will be recovered and put into storage.
Notice of the State Administration of Taxation of People's Republic of China (PRC) on Strengthening the collection and management of value-added tax for waste materials recycling business units and enterprises that use waste materials.
Guo Shui Fa [2004] No.60
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to effectively prevent illegal and criminal activities of tax fraud by using ordinary invoices of waste materials (hereinafter referred to as invoices of waste materials), strengthen the supervision of value-added tax and plug tax loopholes, relevant issues are hereby notified as follows:
First, the Ministry of Finance,
The "business unit for recycling waste materials" (hereinafter referred to as the "recycling unit") as mentioned in the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the VAT policy for recycling waste materials (Caishui [20065438+0] No.78) refers to the units that meet the following conditions (excluding individuals and individual operators):
(a) approved by the administrative department for Industry and commerce, engaged in waste materials recycling business units. ?
(2) Having a fixed business place and storage place. ?
(3) Having sound financial accounting and being able to provide accurate tax information. ?
Anyone who does not meet the above conditions at the same time shall not enjoy the preferential policy of value-added tax.
Two, the tax authorities should clean up and inspect the recycling units before June 30. Anyone who does not meet the conditions stipulated in Article 1 of this Notice shall be subject to VAT according to regulations. ?
The third is to strengthen the daily management and tax source monitoring of recycling units. The management department should conduct a comprehensive verification of recycling units every quarter, focusing on the verification of their invoices, the purchase and sale of waste materials and the flow of funds. ?
Four, the recycling unit must fill in the "invoice list of waste materials" according to the existing regulations, and submit its electronic information and paper materials together with the "VAT tax return" when filing tax returns. ?
Five, the tax authorities should further strengthen the audit of the recycling unit "invoice list of waste materials", and standardize the collection, use, storage and sales management of ordinary invoices of recycling units. ?
Six, the tax authorities should strengthen the daily management of enterprises that use waste materials to understand the production and operation of enterprises. The management department should refer to the production consumption level of the same industry, and evaluate the production, sales, storage and tax rate of the production enterprises that use a lot of waste materials. If it is found that suspected tax violations need to be investigated, it shall be handed over to the inspection department in a timely manner in accordance with the regulations.
State Administration of Taxation (SAT)
May 2, 20041day
Notice of State Taxation Administration of The People's Republic of China Municipality on Strengthening the management of special payment books for customs import value-added tax and invoices for waste materials
Guoshuihan [2004] 128 No.
2004-0 1-2 1 People's Republic of China (PRC) State Taxation Bureau
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to effectively prevent the illegal and criminal activities of tax fraud by using the special payment book for customs import value-added tax (hereinafter referred to as the customs tax payment certificate) and the invoices for waste materials, strengthen the supervision of value-added tax and plug tax loopholes, the General Administration has formulated the Measures for Auditing the Special Payment Book for Customs Import Value-added Tax and the Measures for Auditing the Invoices for Waste Materials, which are hereby printed and distributed to you, and the relevant issues are notified as follows:
First, strengthening the management of customs duty payment vouchers and invoices for waste materials is an important measure to strengthen the management of value-added tax and plug tax loopholes. After receiving this notice, all localities should hold a special meeting to make arrangements, do a good job in publicity, strengthen the training of relevant tax officials and taxpayers, and ensure that policies are put in place.
Second, in order to ensure the "one-window" comparison of four kinds of non-VAT special invoice deduction vouchers, such as invoices for waste materials, customs payment vouchers, agricultural product purchase vouchers and freight invoices, the contents of the report of the Measures for Tax Declaration of General VAT Taxpayers (Guo Shui Fa [2003] No.53) are adjusted as follows:
(1) Adjust the fifth column of Attached Information of VAT Tax Return (II) as: "Among which: customs duty payment certificate". This column specifically reflects the taxpayer's input tax deductible according to the provisions of tax laws and regulations and the customs duty payment certificate, including imported goods with tax rates of 17% and 13%.
(2) Adjust the sixth column of Attached Information of VAT Tax Return (II) to "Purchase Certificate of Agricultural Products and Ordinary Invoice". This column specifically reflects that the taxpayer calculates the deductible input tax according to the provisions of the tax law on the basis of the agricultural product purchase certificate issued and the ordinary invoice obtained.
(3) Adjust the seventh column of Schedule (2) as "invoice for waste materials". This column specifically reflects the taxpayer's purchase of waste materials, according to the provisions of the tax law on the basis of ordinary invoices to calculate the deductible input tax.
(4) Adjust the eighth column of Schedule (2) as "freight invoice". This column specifically reflects the taxpayer's purchase and sale of goods, according to the provisions of the tax law, according to the transport invoice allowed to calculate the deductible input tax.
Three. The State Administration of Taxation will stipulate separately the information collection, examination and comparison of customs duty-paid vouchers and invoices for waste materials.
Four, the problems encountered in the implementation, can be reflected to the provincial State Taxation Bureau, the provincial State Taxation Bureau can be reflected through consultation.
Contact person: Liu Feng 0 10-634 17700, invoice control room of turnover tax department.
Gong Bin, Audit and Evaluation Section of Turnover Tax Office 0 10-634 17797
Liu Hao VAT Section 0 10-634 17705
Five, this notice shall be implemented as of February 1 2004.
Attachment: 1 Measures for the examination and approval of the special payment book for import value-added tax by the customs
2. Audit methods of invoices for waste materials
State Administration of Taxation (SAT)
2004 1 month 2 1 day
Audit method of invoices for waste materials
A waste material recycling business unit (hereinafter referred to as the waste unit) shall fill in the Invoice List of Waste Materials (Table 2) one by one, and submit it together with the tax return form when handling the VAT tax return. When filing in February, taxpayers only submit the paper materials of the List of Waste Materials (if the list cannot be submitted during the reporting period in February, supplementary declaration can be made after the reporting period in the current month). Since March, taxpayers should submit paper materials of the waste list and floppy disks (or other storage media) containing electronic data of the waste list.
Second, the waste unit sells its purchased waste materials, and when issuing an ordinary invoice, it shall affix the financial seal and the drawer's special seal (see the attachment for the seal style), and the general VAT taxpayer of the production enterprise (hereinafter referred to as the production enterprise) shall not calculate the input tax deduction when obtaining the ordinary invoice without the drawer's special seal.
Three, the general taxpayer of value-added tax (hereinafter referred to as the taxpayer) to obtain all the invoices of waste materials that need to be deducted from the input value-added tax, should fill in the "List of Invoice Deduction of Waste Materials" (Annex 3) one by one according to the relevant invoices of waste materials, and submit them together when handling the VAT tax declaration. When filing in February, taxpayers only submit the paper materials of the deduction list of waste materials (if the list cannot be submitted during the reporting period in February, supplementary declaration can be made after the reporting period in the current month). From March, taxpayers should submit paper materials of waste materials deduction list and floppy disks (or other storage media) containing electronic data of waste materials deduction list. The input tax shall not be deducted if the paper materials of the waste materials deduction list are not submitted separately. Taxpayers who fail to fill in the list of waste materials deduction as required shall not use this voucher to deduct the input tax.
Four, "waste materials list" and "waste materials deduction list" information collection software developed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the competent tax authorities to provide taxpayers with free use. State taxation bureaus and taxpayers at all levels can download relevant information collection software from the website of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China () after February 25th.
5. The invoices for waste materials issued after March 1 2004 obtained by the general VAT taxpayers shall be declared to the competent tax authorities for deduction 90 days after the date of issuance, and the input tax shall not be deducted after this period; The invoices for waste materials obtained by general VAT taxpayers and issued before March 2004 1 must be reported to the competent tax authorities for deduction before June 2004, and will not be deducted after the deadline.
Six, the production unit in March 2004 1 before the receipt of the waste materials without the "special seal for the drawer", allowed to deduct the input tax, temporarily do not fill in the "identification number of the seller's taxpayer" and "code of the seller's taxpayer competent tax authorities".
Seven, the waste unit did not issue invoices for waste materials in the current period, and the general taxpayer of value-added tax did not obtain invoices for waste materials in the current period, and could not submit the list of issued waste materials or the list of deducted waste materials to the competent tax authorities.
Eight, the competent tax authorities in accepting the VAT tax returns, should carry out the following audit work:
(a) the audit of tax returns of waste generating units:
1. Whether the contents of the waste list are complete;
2. Whether the data of "Total" in the column of "Invoice Amount" in the list of waste materials is equal to or less than the data of "Issuing Ordinary Invoice" (column 1 6) and "Sales of Duty Free Goods" in the annex1of the VAT tax return.
(two) the audit of tax returns for invoices of waste materials:
1, review the attached page information of VAT tax return (2)
Whether there is data in the "invoice of waste materials" (column 7), and if there is data, check whether the "deduction list of waste materials" is submitted;
2. The Deduction List of Waste Materials is complete;
3. Are the data in the column of "Invoice Amount" and the column of "Calculation of Deducted Tax Amount" in the waste materials deduction list equal to the attached page information of the VAT tax return (II) respectively?
Data in the "Amount" and "Tax Amount" columns of "Scrap Invoice" (column 7).
When the tax authorities audit, it is found that taxpayers have not submitted the list of issued waste materials and the list of deducted waste materials or the audit results are wrong, and they should be required to make supplementary reports or re-declare relevant data after revision.
Nine, the waste units suspected of falsely issuing invoices for waste materials, once verified, will no longer enjoy the preferential policy of exemption from value-added tax, and the competent tax authorities will severely deal with it in accordance with relevant laws and regulations.