Invoice problem of general taxpayer
1. I am a general VAT taxpayer. When the goods with the tax rate of 16% were sold in March of 20 19, the tax rate of 13% was wrongly selected and the VAT invoice was issued. What should I do?
A: Invoices should be invalidated in the tax-controlled invoicing software in time or issued in red ink according to regulations, and then re-issued at the correct tax rate.
2. I am a general taxpayer of value-added tax. My sales of value-added tax occurred in March 20 19, but I have never issued a value-added tax invoice. /kloc-After April of 0/year, you need to make up the invoice. Should you invoice at the tax rate before adjustment or at the adjusted tax rate?
Answer: If the general taxpayer has not issued a VAT invoice before the adjustment of the VAT rate and needs to issue a VAT invoice after April 1, it shall be issued at the original applicable tax rate.
3. General VAT taxpayers have issued VAT invoices according to the original applicable tax rates of 16% and 10% before the VAT rate adjustment. What should be done?
Answer: If a general VAT taxpayer needs to reissue the VAT invoice issued at the original applicable tax rates of 16% and 10% before the VAT rate adjustment, he should issue a red-ink invoice at the original applicable tax rate, and then reissue a correct blue-ink invoice.
4. Can the special VAT invoices with original tax rates of 16% and 10% obtained by Company A after April/0/9 be deducted?
A: According to Articles 1 and 2 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deepening the Reform of Value-added Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 14), VAT invoices issued by general VAT taxpayers at the original applicable tax rates of 16% and 10% need to be discounted, suspended or returned. If there is an error in invoicing and it needs to be reissued, the red-ink invoice shall be issued at the original applicable tax rate, and then the correct blue-ink invoice shall be reissued. Before the taxpayer adjusts the VAT rate, if the VAT taxable sales that have not been invoiced need to be re-invoiced, it shall be re-invoiced at the original applicable tax rate.
After April 1, the buyer's taxpayer obtains the original VAT invoices with the tax rates of 16% and 10%, and can deduct the input tax according to the current regulations.
5. Our company has obtained an ordinary VAT invoice with the wrong face tax rate column. What should I do?
A: According to the Measures for the Administration of Invoices in People's Republic of China (PRC), "invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them". Therefore, you can return the invoice you obtained to the seller and ask the seller to issue the correct invoice for you again.
6. General VAT taxpayers have issued special VAT invoices at the original applicable tax rates of 16% and 10% before the VAT rate adjustment in April/9. What should the seller do if the buyer fails to declare the deduction and has returned the invoice and deduction in the case of sales return, wrong invoice issuance and suspension of taxable services?
A: If the seller has issued a special invoice, but the buyer fails to use the special invoice to declare the deduction and return the invoice and deduction, the seller will issue a special red VAT invoice as follows:
(1) The seller fills in and uploads the red-ink special VAT invoice issuing information form (hereinafter referred to as the information form) in the VAT invoice management system. When filling in the information form, the seller should fill in the corresponding blue special invoice information.
(2) The competent tax authority receives the information table uploaded by the taxpayer through the network, and after the system automatically checks it, it generates the information table with the red-ink invoice information table number, and synchronizes the information to the taxpayer's system.
(3) The seller shall issue a special red invoice according to the information table audited by the tax authorities, and issue it as a negative output in the system. Red-ink invoices should correspond to the information table one by one.
(4) Taxpayers can also check the contents of the information form with electronic information or paper materials from the information form to the tax authorities.
7. Taxpayers have to issue special VAT invoices before March 3, 20 19, and red-ink invoices need to be issued after April 1 due to sales discount, suspension or return. What should I do?
A: In the former case, if taxpayers need to issue red-ink invoices for sales discounts, suspensions or returns, they should handle them as follows:
(1) If the special invoice issued by the seller is not delivered to the buyer, and the buyer fails to use it to declare the deduction and return the deducted invoice, the seller shall fill in and upload the information form for issuing special VAT invoices in red ink in the VAT invoice management system as required, and issue red-ink invoices according to the tax rate before adjustment.
(2) If the special invoice obtained by the buyer has been used to declare deduction, or the special invoice obtained by the buyer has not been declared deduction, but the invoice or deduction cannot be returned, the buyer shall fill in and upload the Information Form for Issuing Red-ink Special VAT Invoice in the VAT invoice management system as required, and the seller shall issue red-ink invoices at the pre-adjustment tax rate according to the Information Form for Issuing Red-ink Special VAT Invoice issued by the buyer.
After August 2009, 2065438+4.1,how to declare the invoice after the original applicable tax rate?
Answer: After the tax return is adjusted, taxpayers should fill in the relevant columns according to the corresponding relationship before and after the adjustment of the tax return when declaring taxable items with the original VAT rate of 16% and1%.
9. The sales income of a general VAT taxpayer in February 2065438+2009 has been declared and paid. From April 2065438 to April 2009, taxpayers issued special VAT invoices for sales income according to customers' requirements (the tax rate was 16%). How should taxpayers fill out the VAT tax return?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning Adjustment of VAT Tax Declaration (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 15, 20 19), taxpayers should reissue the original special VAT invoice with the tax rate of 16% in April 20/9, and adjust the corresponding relationship before and after tax declaration according to the declaration form. Fill in the amount and tax amount in the relevant columns of "13% tax rate goods and processing, repair and repair services" and "issuing special VAT invoices" in the attached page of the VAT tax return in April. At the same time, since the sales with the original applicable tax rate of 16% have been declared and taxed according to the income without invoices in the previous period, the relevant columns of "goods with tax rate of 13%" and "unrecorded" in the supplementary information of the current VAT tax return (I) should be filled with corresponding negative numbers for deduction.
10. The taxpayer is a general VAT taxpayer. On April 20 19, the tangible movable property leasing service was suspended last month, and a special red VAT invoice was issued, with the tax rate of 16%, the amount of 10000 yuan and the tax amount of 16000 yuan. How should I fill out the VAT tax return?
A: A taxpayer issued a special red-ink VAT invoice with the original tax rate of 16% on April 20 19. When filing tax returns, you should fill in the red-ink amount and tax deduction in the "Services with a tax rate of 65,438+03%" in line 65,438+0 of the attached information (I) of the VAT tax return in April.
165438+
A: No change. You can scan and certify paper invoices according to the existing process, or check and confirm them on the VAT invoice selection and confirmation platform.
12. how to issue the electronic ordinary invoice of civil aviation development fund value-added tax charged by aviation enterprises providing domestic passenger services when collecting air tickets?
A: In the classification and coding table of goods and services tax, the code 61300000000000000 under non-tax items is "collection of civil aviation development fund". The civil aviation development fund collected by airlines in the era of providing domestic passenger service can choose this code to issue VAT electronic ordinary invoices.
13. What VAT invoices can be queried on the VAT invoice selection confirmation platform?
A: According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Expanding the Pilot Scope of Small-scale Taxpayers to Issue Special VAT Invoices by themselves (State Taxation Administration of The People's Republic of China Announcement No.8 of 20 19), ordinary taxpayers can use the VAT invoice selection confirmation platform to inquire and select VAT invoice information for tax deduction, export tax refund or tax refund on their behalf.
Invoice problem of small-scale taxpayers
Can small-scale taxpayers with monthly sales not exceeding 654.38+10,000 yuan give up using the VAT invoice management system?
Article 10 of the Announcement of State Taxation Administration of The People's Republic of China on the Administration of Exempting Small-scale Taxpayers from VAT Collection (State Taxation Administration of The People's Republic of China Announcement No.4 of 20 19): "Small-scale taxpayers who have used the VAT invoice management system can continue to use the existing tax control equipment to issue invoices if their monthly sales do not exceed 654.38+10,000 yuan." Q: If it doesn't exceed 654.38+10,000 yuan, can you not use fiscal invoicing?
A: After the adjustment of the VAT exemption policy, small-scale taxpayers who have used the VAT invoice management system and whose monthly sales do not exceed 65,438+10,000 yuan can continue to use the existing tax control equipment to issue invoices, or they can stop using the tax control equipment to issue VAT invoices themselves.
2. Can I get a special ticket only if the monthly sales amount exceeds 6,543,800 yuan (more than 300,000 yuan in the current season)?
Small-scale taxpayers of value-added tax in accommodation industry, forensic consulting industry, construction industry, industry and information transmission, software and information technology service industry, and special invoices for value-added tax were not approved before 20 18 12 3 1. Is it because the monthly sales amount exceeds 654.38+10,000 yuan (or the quarterly sales amount exceeds 300,000 yuan) that the special VAT invoice can be issued by itself?
A: In order to further facilitate small and micro enterprises to issue special VAT invoices, all small-scale taxpayers in the pilot industry can voluntarily use the VAT invoice management system to issue special VAT invoices themselves, regardless of the monthly sales standard.
3. Can a small-scale taxpayer whose monthly sales do not exceed 654.38+10,000 and who has not used the tax control system go to the tax authorities to issue an ordinary VAT invoice?
Article 10 of the Announcement of State Taxation Administration of The People's Republic of China on the Collection and Management of VAT Exemption Policy for Small-scale Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.2019 No.4) stipulates that "if the monthly sales of small-scale taxpayers exceed 654.38+10,000 yuan, the VAT invoice management system shall be used to issue VAT ordinary invoices, unified invoices for motor vehicle sales and VAT electronic ordinary invoices." Q: Small-scale taxpayers who don't use the VAT invoice management system, whose monthly sales do not exceed 65,438+10,000 yuan, can issue ordinary VAT invoices to the tax authorities without using the VAT invoice management system?
A: Small-scale taxpayers whose monthly sales do not exceed 654.38+10,000 yuan are not included in the implementation scope of the VAT invoice management system in principle.
4. Small-scale taxpayers issue ordinary VAT invoices, and the tax rate shows * * *. How to fill in the VAT declaration form?
A: Small-scale VAT taxpayers apply to the tax authorities for issuing ordinary VAT invoices. The total monthly invoice amount does not exceed 654.38+10,000 yuan, and the tax rate column shows * * *:
If the current sales of small-scale taxpayers exceed 654.38+10,000 yuan (300,000 yuan per quarter), the applicable collection rate of current sales should be confirmed in accordance with relevant policies, and the corresponding columns of the VAT tax return (applicable to small-scale taxpayers) should be accurately filled in.
If the current sales of small-scale taxpayers do not exceed 654.38+10,000 yuan (300,000 yuan per quarter), the current sales should be reported in the relevant columns of the VAT tax return (applicable to small-scale taxpayers) in accordance with the provisions of Announcement No.4 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
According to the current policy, whether small-scale taxpayers sell real estate business in the current period exceeds 654.38+10,000 yuan (300,000 yuan per quarter) is judged by the sales amount after deducting real estate sales in the current period. Small-scale taxpayers who apply the differentiated VAT tax policy will judge whether it exceeds 654.38 million yuan (300,000 yuan per quarter) based on the differentiated current sales.
5. After the tax exemption standard of small-scale taxpayers is adjusted from 30,000 yuan to 654.38+10,000 yuan, do small-scale taxpayers such as accommodation industry, industry, information transmission software and information technology service industry need monthly sales of 654.38+10,000 yuan to issue special VAT invoices?
A: According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Expanding the Pilot Scope of Small-scale Taxpayers' Self-issuance of Special VAT Invoices (Announcement No.8 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 19) and Article 2 of the Announcement Interpretation of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Expanding the Pilot Scope of Small-scale Taxpayers' Self-issuance of Special VAT Invoices, In order to further facilitate small and micro enterprises to issue special VAT invoices, all small-scale taxpayers included in the pilot industry of issuing special VAT invoices by themselves can voluntarily use the VAT invoice management system to issue special VAT invoices by themselves, which is not limited by the monthly sales standard. That is to say, small-scale taxpayers in pilot industries whose monthly sales amount does not exceed 6,543,800 yuan (including the number, 654.38+ 0 quarters is 654.38+0 tax periods, and the quarterly sales amount does not exceed 300,000 yuan) can choose to use the VAT invoice management system to issue special VAT invoices by themselves in accordance with relevant regulations.
6. Our company is a small-scale taxpayer in the business service industry, and has chosen to issue special VAT invoices by itself. I'd like to ask, can our company apply to the tax authorities to issue a special VAT invoice for commercial service sales?
A: According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Expanding the Pilot Scope of Small-scale Taxpayers Issuing Special VAT Invoices by themselves (State Taxation Administration of The People's Republic of China Announcement 20 19 No.8) and Article 2 of the Interpretation, small-scale taxpayers included in the pilot scope of small-scale taxpayers issuing special VAT invoices by themselves can choose to use the VAT invoice management system to issue special VAT invoices by themselves or apply to the tax authorities for issuing them on their behalf. Small-scale taxpayers who choose to issue special VAT invoices by themselves will not be issued by the tax authorities. Your company has chosen to issue its own special VAT invoice, so you can't apply to the tax authorities for issuing special VAT invoices.
7. Our company is a small-scale taxpayer in leasing and business services, and has chosen to issue special VAT invoices by itself. How should my company issue a special VAT invoice when selling real estate?
Answer: The Announcement of State Taxation Administration of The People's Republic of China on Expanding the Pilot Scope of Small-scale Taxpayers Issuing Special VAT Invoices by themselves (State Taxation Administration of The People's Republic of China Announcement 20 19 No.8) makes it clear that small-scale taxpayers included in the pilot scope of small-scale taxpayers issuing special VAT invoices by themselves who have chosen to issue special VAT invoices by themselves should still apply to the tax authorities for issuing special VAT invoices in accordance with relevant regulations.
8. Our company is a small-scale taxpayer with a sales income of 90,000 yuan in March of 20 19. Special VAT invoice 10000 yuan will be issued in that month, and the tax will be paid in 300 yuan, and the goods will be returned in April. What should I do?
Answer: Article 8 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Administration of Exemption of Small-scale Taxpayers from Value-added Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 No.4) stipulates that if the monthly sales of small-scale taxpayers do not exceed 654.38 million yuan, the tax paid for issuing special VAT invoices in the current period can be applied to the competent tax authorities for tax refund after all special VAT invoices are recovered repeatedly or red-ink invoices are issued as required.
9.2065438+In March 2009, when our company changed from a general taxpayer to a small-scale taxpayer, there were still tax credits that were not fully deducted. What should I do?
Answer: According to Article 4 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Unifying the Standards of Small-scale Taxpayers and Some Other VAT Issues (State Taxation Administration of The People's Republic of China AnnouncementNo. 18), the input tax that the re-registered taxpayers have not declared for deduction and the remaining tax at the end of the current period on the re-registration date are included in the accounting of "Taxable Amount-Input Tax to be Deducted".
After company 10. B changed from a general taxpayer to a small-scale taxpayer in March 20 19, and received a special VAT invoice for raw materials purchased in February of that year in May 20 19. What should I do?
Answer: Article 4 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Unifying the Standards of Small-scale Taxpayers and Other Value-added Tax Issues (State Taxation Administration of The People's Republic of China AnnouncementNo. 18) stipulates that the input tax that has not been deducted by re-registered taxpayers and the final tax credit of the current period on the re-registration date should be included in the accounting of "Taxable amount-input tax to be deducted". For special VAT invoices, uniform invoices for motor vehicle sales, and electronic ordinary VAT invoices for toll roads that have not been obtained in the current period on the day of transfer registration, taxpayers who transfer registration will hold tax control equipment after obtaining the above invoices, and the competent tax authorities will select and confirm them through the VAT invoice selection confirmation platform (tax bureau end).
In this case, Company B shall, after the competent tax authorities have selected and confirmed the input tax for it, include the input tax of purchased raw materials in "Taxes payable-input tax to be deducted".
1 1. Our company is a general taxpayer and is going to register a small-scale taxpayer. Excuse me, after registering as a small-scale taxpayer, can I issue my own special VAT invoice?
A: Article 6 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Unifying the Standards for Small-scale Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.2018). 18) stipulates that re-registered taxpayers can continue to use the existing tax-controlled equipment to issue VAT invoices without handing over tax-controlled equipment and VAT invoices.
For VAT taxable sales, VAT invoices shall be issued according to the collection rate from the next period of the registration date of re-registered taxpayers. If the types of special VAT invoices have been approved before the registration date, they will continue to issue special VAT invoices by themselves through the VAT invoice management system; If it is necessary to issue a special VAT invoice for the sale of the acquired real estate, it shall apply to the tax authorities for issuing it in accordance with the relevant provisions.