Answer: VAT will be paid for the refund of individual tax fees.

According to the notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Caishui [20 1 6] No.36) annex1in the Notes on Sales Services, Intangible Assets and Real Estate, paragraph 6, item 8 provides for sales services:

Brokerage agency service refers to all kinds of brokerage, intermediary and agency services, including financial agency, intellectual property agency, cargo transportation agency, customs declaration agency, legal agency, real estate agency, professional agency, marriage agency, bookkeeping agency and auction.

The refund of personal income tax withholding fee belongs to brokerage service, so value-added tax should be paid.

Which accounting subject should be included in the enterprise's tax withholding fee return according to the new regulations?

On September 7, 20 18, the accounting department of the Ministry of Finance issued the Interpretation on the Format of Financial Statements of General Enterprises in 20 18, which stipulated that the enterprise, as the withholding agent of personal income tax, should be treated as other items related to daily activities in the income statement.

According to the above regulations, the refund of tax withholding fees obtained by enterprises should be included in the account of "other income" according to the new regulations.

For example, suppose the enterprise is a general taxpayer and receives a personal income tax withholding fee of10.06 million yuan, of which 8,000 yuan is used to pay subsidies to financial personnel and employees of the human resources department who participate in the withholding work.

When receiving the handling fee:

Debit: bank deposit 10600 yuan

Loan: other income 10000 yuan

Taxes payable-VAT payable (output tax) 600 yuan

Note: If it is a small-scale taxpayer, the VAT payable is calculated at the tax rate of 3%.

Is the tax handling fee refunded to pay VAT? Although this issue is controversial, combined with the analysis of the operation method after the reform of the camp, the author thinks that the value-added tax should be paid according to the brokerage service. If you have different ideas and suggestions, you can discuss them online with the teachers on our website, and there are more new fiscal and tax policies to share.