In Annex 2 of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China's Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT, namely Caishui [2065438+06] No.36, the second point is that "the original VAT taxpayer [refers to the relevant policies of taxpayers who pay VAT in accordance with the Provisional Regulations of People's Republic of China (PRC) on VAT (the State Council Order No.538)". Among them, "(2) VAT end-of-period tax allowance" stipulates that "if the original VAT general taxpayer owns sales services, intangible assets or real estate at the same time, it will be included in the VAT end-of-period tax allowance before the pilot date of the camp reform, and it shall not be deducted from the output tax of sales services, intangible assets or real estate." That is to say, if the original general VAT taxpayer has not sold services, intangible assets or real estate before (hereinafter referred to as "VAT reform business"), the tax amount retained at the end of the previous VAT period cannot be used to offset the output tax amount of VAT reform business (including the output tax amount of VAT reform business in the future). This part of the tax allowance is mainly the input tax amount obtained by the enterprise from purchasing goods and services before being included in the pilot reform of the camp, so it is called "temporary tax allowance for goods and services" (hereinafter referred to as "temporary tax allowance"), which can only be deducted from the output tax amount of goods and services using the general tax method in the future until the deduction is completed.
Subsequently, the second point in Appendix 2, Value-added Tax Return (Applicable to General Taxpayers), of the Announcement on Matters Related to Value-added Tax Declaration after the Pilot Reform of Business Tax to Value-added Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016) and its attached materials are filled in. Among them, Articles (27), (32) and (34) explicitly "hang", that is, the suspense tax allowance is all "suspense" from the column "Previous Period Tax Allowance" and "Months" in column 13 to the column "Cumulative this year" on the right, and/kloc-0 is used. Judging from the Guangdong VAT general taxpayer's declaration software, the declaration software is equipped with the function of "suspense", which can automatically deduct the input tax such as "suspense allowance" according to the output tax of "general goods and services" and value-added business, and accurately calculate the tax payable, saving taxpayers a lot of energy and time.
Why did Announcement No.75 stop being used?
In fact, taxpayers are more or less mixed about the implementation of "tax credit". If the taxable sales of "general goods and services" of the original VAT general taxpayer is greater than the sales in the month when the VAT business occurs, the "tax deduction" can still be deducted from the output tax of "general goods and services". However, the output tax of the business of increasing the business of the camp can be deducted from the input tax obtained in the current month (note that the input tax obtained in the current month includes the input tax obtained by purchasing goods and services), so it has a slight impact on the tax burden of taxpayers. If the monthly sales of the business of increasing the business value of the camp is large, even larger than the taxable sales of "general goods and services", only the "temporary tax credit" can be deducted from it, and the taxpayer's tax burden will increase in the current month; However, later, enterprises will generally adopt the method of delaying the deduction of input tax or increasing the deduction of "pending account tax credit" because of the infrequent occurrence of camp reform business, so as to gradually reduce the tax burden. After three to five months, ordinary SMEs will deduct the "tax credit" in full. Even if the "credit tax" of enterprises is relatively large, it will continue to decrease, making the tax burden gradually normalized.
However, for the general taxpayers of production and export enterprises who implement the method of "exemption, credit and refund", "leaving the tax credit in the account" may be the feeling of "dumb eating coptis chinensis". Because once the business of camp reform occurs, the accumulated "ending residual tax" must be "suspended" (this amount may be huge). Many export enterprises generally have little domestic sales in their daily operations, so there is little or no output tax on "general goods and services". Therefore, it is impossible to convert the "pending account allowance" into the "number of months" column of the "period-end allowance", and the "number of months" is almost zero. An important basis for calculating the current month's tax refund by the "tax deduction and refund" method is the "number of months" of the "tax amount left at the end of the period" (note that it is not "accumulated this year"). If the "number of months" of the "tax allowance at the end of the period" is very small or even zero, the export enterprises will have little or no tax refund. This problem is particularly prominent in the production and export enterprises whose export commodities account for the vast majority of total sales. The fact that "tax credit" can only be deducted, but not refunded, seriously hinders the normal tax refund of these production and export enterprises, weakens the state's policy support for export enterprises, increases the tax burden of export enterprises, and affects the healthy development of export enterprises.
Announcement No.75 stopped using the "tax credit for account losses" and converted the remaining "tax credit for account losses" into columns of "tax credit at the beginning of the period" and "number of months" (the export enterprises finally converted into columns of "tax credit at the end of the period" and "number of months"), which completely eliminated the adverse impact of "tax credit for account losses" on taxpayers in business tax reform and brought export enterprises back to the normal development track.