July is coming, and the newly released 15 tax policy will be implemented immediately. The following is my 15 tax policy, which will be implemented on July 1 day. Welcome to know!
1, the buyer's taxpayer identification number needs to be filled in the ordinary VAT invoice.
Announcement on Issues Related to Issuing VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, No.20 17) stipulates that from July 20 17, if the buyer is an enterprise, he shall provide the taxpayer identification number or unified social credit code to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.
2. The sales platform system should be connected with the background of the VAT invoice tax control system.
The Announcement on Issues Related to Issuing VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16 and No.20 17) stipulates that when issuing VAT invoices, the seller shall truthfully issue the invoice contents according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transaction as required by the buyer. When the seller issues an invoice, it will interface with the background of the VAT invoice tax control system through the sales platform system and import relevant information for invoicing. The content of invoicing data imported by the system should be consistent with the actual transaction. If not, the sales platform system should be revised and improved in time.
3. Degenerate VAT rate
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Policies for Degenerate VAT Rate (Caishui [20 17] No.37) stipulates that the VAT rate 13% will degenerate to 1 1% from July 2017. Taxpayers sell or import the following goods at the tax rate of 1 1%: agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books.
4. Adjustment of the deduction method for purchasing agricultural products
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Policies of Degenerate VAT Rate (Caishui [20 17] No.37) stipulates that: from July 20 1 7/day, taxpayers who purchase agricultural products will be deducted from the input tax according to the following provisions:
(1) If a taxpayer purchases agricultural products and obtains a special VAT invoice issued by a general taxpayer or a special customs import VAT payment book, the VAT indicated in the special VAT invoice or the special customs import VAT payment book is the input tax;
(2) If a small-scale taxpayer who pays the value-added tax at the rate of 3% according to the simple taxation method obtains a special VAT invoice, the input tax shall be calculated based on the amount indicated on the special VAT invoice and the deduction rate of 1 1%;
(3) If an agricultural product sales invoice or purchase invoice is obtained, the input tax shall be calculated according to the agricultural product purchase price and deduction rate 1 1% indicated on the agricultural product sales invoice or purchase invoice.
Ordinary invoices obtained by taxpayers who purchase vegetables and some fresh meat and eggs exempted from value-added tax from wholesale and retail links shall not be used as vouchers for calculating the input tax deduction.
The so-called sales invoice refers to the ordinary invoice issued by agricultural producers to sell their own agricultural products that are exempt from VAT policy.
(4) During the pilot period of changing business tax to value-added tax, taxpayers purchase agricultural products for production and sales or entrust processing goods, and the tax rate 17% maintains the original deduction.
Add and deduct the input tax of agricultural products = the agricultural products used for production in this period have been taxed at the rate of 1 1% (deduction rate) ÷ 1 1%× (deduction rate before degenerate tax rate-1%).
5. The export tax rebate rate of some goods is adjusted to 1 1%.
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Policies of Degenerate VAT Rate (Caishui [20 17] No.37) stipulates that the export tax rebate rate of some goods will be adjusted to 1 1% from July/7. The export tax rebate rate of goods listed in Annex 2 of Caishui [2017] No.37 is adjusted to 1 1%. The export tax rebate rate applicable to export goods shall be based on the export date indicated on the export goods declaration form. If a foreign trade enterprise exports the goods listed in Annex 2 of this notice before August 3, 20654381,and the value-added tax has been levied at the rate of 13% at the time of purchase, the export tax rebate rate of 13% shall be implemented; If the value-added tax has been levied at the rate of 1 1% at the time of purchase, the export tax rebate rate of 1 1% shall be implemented. The export tax rebate rate of 13% shall apply to the goods listed in Annex 2 of this notice exported by the production enterprise before August 3, 2065438. The time for exporting goods shall be based on the export date indicated on the export goods declaration form.
6. Individuals purchase commercial health insurance products that meet the requirements. Expenditure deduction.
Notice of State Taxation Administration of The People's Republic of China China Insurance Regulatory Commission of the Ministry of Finance on Promoting the National Implementation of the Pilot Individual Income Tax Policy for Commercial Health Insurance (Cai Shui [20 17] No.39): From July17, the expenses of individuals purchasing qualified commercial health insurance products can be deducted beyond the expense deduction standard stipulated in the Individual Income Tax Law.
The expenses of individuals purchasing commercial health insurance products that meet the requirements are allowed to be deducted before tax when calculating taxable income in the current year (month), and the deduction limit is 2400 yuan/year (200 yuan/month). The cost of purchasing commercial health insurance products that meet the requirements for employees shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits.
Taxpayers who apply the preferential tax policies for commercial health insurance refer to individuals who receive wages, salaries and continuous labor remuneration, as well as owners of individual industrial and commercial households, investors of sole proprietorship enterprises, partners of partnership enterprises and contracted business households of enterprises and institutions who receive income from the production and operation of individual industrial and commercial households.
7. Use the ordinary VAT invoice (rolled ticket) with the company name printed on it.
The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Use of VAT Ordinary Invoices with Company Names (State Taxation Administration of The People's Republic of China Announcement No.9 1 7) stipulates that from July 20 17/0/day, taxpayers can apply in writing to the state tax authorities in accordance with the Measures for the Administration of Invoices in People's Republic of China (PRC) and its Detailed Rules.
No.8 8- 10/0 represents the batch invoice code uniformly compiled by the provincial tax authorities within the range of 50 1-999.
8. Implementation of VAT policy for asset management products
The Ministry of Finance's Supplementary Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Issues Related to Value-added Tax Policy for Asset Management Products (Caishui [20 17] No.2) stipulates that after July 20 1 July 71day, the taxable behavior of value-added tax occurred during the operation of asset management products is a value-added tax taxpayer, and the value-added tax shall be paid according to the current regulations.
9. The certification period of special VAT invoices is extended to 360 days.
The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Clarifying the Issues Concerning the Collection and Management of Value-added Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 171) stipulates that special VAT invoices issued by general VAT taxpayers on or after July 20 17 have been obtained since July 20 17. Within 360 days from the date of issuance, you should authenticate or log on to the VAT invoice selection confirmation platform for confirmation, and report the deduction of input tax to the competent tax authorities within the specified tax declaration period.
The special payment letter for customs import value-added tax issued by the general VAT taxpayer on or after July 20 17 shall be submitted to the competent tax authorities within 360 days from the date of issuance for review and comparison.
The VAT deduction voucher issued by the taxpayer before June 30th, 20 17 is still implemented according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Adjustment of the Deduction Period of VAT Deduction Voucher (No.617 [2009]).
10. Pilot tax policy for venture capital enterprises and angel investors.
Notice of Ministry of Finance State Taxation Administration of The People's Republic of China on Pilot Tax Policies for Venture Capital Enterprises and Angel Investment Individuals (Cai Shui [20 17] No.38): In the pilot tax policies for venture capital enterprises and angel investment individuals, limited partnership venture capital enterprises (hereinafter referred to as partnership venture capital enterprises) directly invest in start-up technology-based enterprises for two years, involving personal income tax policies from July 2017.
1 1, Measures for the Administration of Formulating Tax Normative Documents in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
In order to standardize the formulation and management of tax regulatory documents, implement the tax law, promote the administration of tax authorities according to law, and protect the legitimate rights and interests of tax administrative counterparts. State Taxation Administration of The People's Republic of China promulgated the Measures for the Administration of Formulating Tax Normative Documents in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), which came into force on July 1 day, 2065438.
12, Report on Large and Suspicious Transactions of Financial Institutions
The Measures for the Administration of Large-value Transactions and Suspicious Transactions Reports of Financial Institutions (Order No.3 of the People's Bank of China No.2016) stipulates that the Measures for the Administration of Large-value Transactions and Suspicious Transactions Reports of Financial Institutions shall come into force from July 17.
13, Administrative Measures on Due Diligence of Tax-related Information in Non-resident Financial Accounts
State Taxation Administration of The People's Republic of China and other six ministries and commissions jointly issued the Administrative Measures on Due Diligence of Tax-related Information in Non-resident Financial Accounts, which came into effect on July 1 this year. Financial institutions are required to complete the due diligence on high-net-worth personal accounts before the end of 20 17, and to complete the due diligence on low-net-worth personal accounts and all institutional accounts before the end of 20 18.
14,2017 tariff adjustment plan
2065438+On February 23, 2006, the State Council Customs Tariff Commission issued a notice saying that the "2065438+2007 Tariff Adjustment Plan" stipulated that the second tax reduction would be implemented from 20 1, 2065438+July 2007; From 20 17 and 1, the provisional tax rate will be applied to 822 imported commodities, and the range of commodities to which the provisional tax rate applies will be reduced from 20 17 and 1 to 805; Export duties are levied on 2 13 export commodities such as ferrochrome, and the provisional tax rate for 50 items is zero.
15, multilateral convention on mutual assistance in tax collection and management
The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Effective Implementation (Announcement No.4 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 16) clearly states that China signed the Multilateral Convention on Mutual Assistance in Tax Administration on August 27th, 20th13rd (hereinafter referred to as the Convention). On July 20 15 10, it was approved by the 15th meeting of the Standing Committee of the 12th NPC, and on June 201510/6, China deposited the ratification of the Convention with the Organization for Economic Cooperation and Development. According to Article 28 of the Convention, the Convention will enter into force for China on February 6, 2006, and will be implemented on February 7, 2007. The Convention can make the communication channels between China and foreign countries smoother, and it is easier for tax authorities of various countries to reach a consensus on tax policies through consultation, thus creating a fair and transparent tax environment and reducing the possibility of repeated taxation.
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