If the general taxpayer of value-added tax provides construction services and chooses the general tax calculation method, when the enterprise makes tax declaration, the difference will be deducted and the applicable tax rate will be 11%in column 12 of the schedule. The taxable items listed in the analysis and calculation schedule of value-added tax burden are named as construction services, and the tax rate is11. It is easy to make mistakes at this time. The correct way to deal with it is to deduct the subcontract from the input, not to deduct the difference.
If the company is a general VAT taxpayer providing labor dispatch services, its invoice will be invoiced at the tax rate of 6% using the differential invoicing function, and the applicable tax rate of 6% will be filled in the tax return. At the same time, fill in the balance deduction in column 1No. 12 of the schedule and column 4 of the detailed list of VAT tax burden analysis and calculation. Then the problem is coming. The correct way is to issue an invoice with a tax rate of 5% and deduct the difference. If the general tax method is selected, the invoice with the tax rate of 6% will be issued in full, and the input will be deducted at the same time; It is wrong to choose the differential taxation method and issue an invoice with 6% tax rate for declaration, which confuses the two taxation methods.
According to the provisions of the document, the total price and extra-price expenses that an enterprise can obtain from providing labor dispatch services are sales, and the value-added tax is calculated and paid according to the general tax method of 6%; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.
The general taxpayer of value-added tax in real estate development enterprises applies the general taxation method of value-added tax. When an enterprise declares tax payment, the actual deduction amount of value-added tax services, real estate and intangible assets in the fourth column of the Detailed List of Analysis and Calculation of Tax Burden of Value-added Tax Transformation shall be filled in with the deducted land price, and the actual deduction amount of services, real estate and intangible assets in the current period under the original business tax system 1 1 shall be filled in with the land price. The correct posture is to fill in the difference deduction in the actual deduction amount of labor, real estate and intangible assets in the fourth column of value-added tax, not in the actual deduction amount of labor, real estate and intangible assets under the original business tax system 1 1 Otherwise, the business tax payable will be reduced under the calculation, which will lead to the inability to accurately measure the tax burden change of enterprise business tax reform.
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