Measures for the Administration of Tax Counseling Period for General VAT Taxpayers
Article 1 In order to strengthen the management of the tax counseling period for general VAT taxpayers, these Measures are formulated in accordance with the provisions of Article 13 of the Administrative Measures for the Accreditation of General VAT Taxpayers (hereinafter referred to as the Accreditation Measures).
Article 2 These Measures shall apply to the general VAT taxpayers who implement the management of tax counseling period (hereinafter referred to as the taxpayers in counseling period).
Article 3 The term "small business wholesale enterprise" as mentioned in the first paragraph of Article 13 of the Accreditation Measures refers to a wholesale enterprise with a registered capital of less than 800,000 yuan (including 800,000 yuan) and a staff of less than 10 (including 10). Except for enterprises that only engage in export trade and do not need to use special invoices for value-added tax.
Wholesale enterprises are defined according to the industry classification method of the wholesale industry in the National Economic Industry Classification (GB/T4754-2002) issued by the National Bureau of Statistics.
Article 4 The term "other general taxpayers" as mentioned in Article 13 of the determination methods refers to the general taxpayers under any of the following circumstances:
(1) The amount of VAT tax evasion accounts for more than 10% of the taxable amount and the amount of tax evasion is more than 100000 yuan;
(2) defrauding export tax rebates;
(3) Falsely issuing VAT deduction vouchers;
(4) Other circumstances stipulated by State Taxation Administration of The People's Republic of China.
Fifth small business wholesale enterprises newly identified as general taxpayers shall implement the tax counseling period management for three months; The period for other general taxpayers to implement tax counseling period management is 6 months.
Article 6 For newly-established small business wholesale enterprises, the competent tax authorities shall inform taxpayers in the Notice of Tax Matters stipulated in Item (4) of Article 9 of the Identification Measures to implement the tax counseling period management, and the tax counseling period shall be implemented from the month when the competent tax authorities make the Notice of Tax Matters; For other general taxpayers, the competent tax authorities shall, within 40 working days after the inspection department makes the decision on tax inspection and handling, make and serve the Notice on Tax Matters to inform taxpayers to implement the tax counseling period management, and the tax counseling period shall be implemented from the month after the competent tax authorities make the Notice on Tax Matters.
Article 7 The input tax can be deducted only after the special VAT invoice (hereinafter referred to as the special invoice) obtained by the taxpayer during the tutorial period, the special customs import VAT payment book and the transportation expense settlement document are verified by cross-audit.
Article 8 The competent tax authorities shall issue special invoices to taxpayers during the counseling period in a limited amount.
(a) the implementation of tax counseling period management of small business wholesale enterprises, the maximum billing limit of the purchase of special invoices shall not exceed 100 thousand yuan; The maximum invoicing limit of other general taxpayers' special invoices should be re-approved according to the actual business situation of the enterprise.
(II) During the counseling period, the purchase and purchase of taxpayers' special invoices shall be controlled according to the time limit. The competent tax authorities may verify the supply quantity of special invoices each time according to the taxpayer's business conditions, but the number of special invoices sold each time shall not exceed 25.
If the taxpayer's special invoices purchased during the counseling period are not used up and are purchased again, the number of copies of special invoices sold by the competent tax authorities shall not exceed the difference between the approved number of copies of special invoices purchased each time and the number of unused special invoices.
Article 9 If a taxpayer purchases special invoices for many times within one month during the tutorial period, he shall pay 3% of the sales amount of the special invoices purchased and issued last time in advance from the second purchase of the special invoices in that month. If the value-added tax is not paid in advance, the competent tax authorities shall not sell special invoices to him.
When paying VAT in advance, the taxpayer shall provide the special invoice bookkeeping copy that has been purchased and issued, and the competent tax authorities shall calculate the VAT payable in advance according to the special invoice bookkeeping copy provided by them.
Article 10 During the tutorial period, the value-added tax paid in advance by the taxpayer according to Article 9 can be deducted from the value-added tax payable in the current period. If there is still a balance in the value-added tax paid after deduction, it can be deducted from the value-added tax that should be paid in advance when the special invoice is purchased again in the next period.
After the end of the tax counseling period, if the taxpayer has a balance of prepaid value-added tax due to the purchase of special invoices, the competent tax authorities shall return it to the taxpayer in one lump sum within the first month after the end of the tax counseling period.
Article 11 During the tutorial period, taxpayers should add a detailed account of "input tax to be deducted" under the subject of "tax payable", and calculate the input tax indicated or calculated in the special invoice deduction coupon, the special customs import VAT payment book and the transportation expense settlement document (hereinafter referred to as the VAT deduction voucher) that have not been cross-audited.