Taxpayers buying vehicle insurance can be divided into commercial insurance and compulsory insurance. In order to avoid the loss of assets and fulfill the policies and regulations such as compulsory insurance, insurance policies and invoices will be obtained after purchasing "two insurances".
Risk case
Recently, when dealing with risks, tax officials found that enterprise A, a general taxpayer, obtained five special invoices for auto insurance value-added tax from Ping An Insurance Company in May 20021year, excluding tax of 200,000 yuan and tax of 12000 yuan. Management expenses and output tax are dealt with separately in accounting information, but the accounting records of property insurance stamp duty are not reflected in accounting taxes and additional provision and payment, and the "golden three" system is not inquired. Finally, Enterprise A was notified by the tax bureau to pay 2 12 yuan Property Insurance Stamp Duty 202 1 and related late fees.
Taxpayers ask, why should we pay stamp duty if we don't sign the contract?
Policy basis
1. Auto insurance dating back to July 2022 1 shall be handled according to the principle of "entity follows the old":
Article 1 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) stipulates that all units and individuals who subscribe for the vouchers listed in this Ordinance within the territory of People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of this Ordinance.
Article 2, paragraph 1, stipulates purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, loan, property insurance, technology contracts or documents of a contractual nature.
Paragraph 2 of Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) stipulates that documents with contractual nature refer to agreements, contracts, contracts, documents, confirmations and other documents with various names.
Second, the application of auto insurance after July 2022 1:
Article 1 of the Stamp Tax Law of People's Republic of China (PRC) stipulates that units and individuals that issue taxable vouchers and conduct securities transactions in People's Republic of China (PRC) are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this Law.
Article 2 stipulates that the term "taxable vouchers" as mentioned in this Law refers to contracts, property rights transfer vouchers and business account books listed in the table of stamp tax items and rates attached to this Law.
Three. Effective rules and regulations applicable to the old and new policy periods:
Article 5 of "Provisions of State Taxation Administration of The People's Republic of China on Some Specific Issues of Stamp Duty" (Guo Shui Di Zi (1988) No.25) stipulates that businesses such as cargo transportation, warehousing, property insurance and bank loans will only be stamped on the contract; Where a contract is not signed in writing, but only documents are issued, the documents shall be used as the contract, and decals shall be affixed as required.
Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Collection of Stamp Duty by Insurance Companies (Guo Shui Di Zi (1988) No.37) stipulates that at present, the property insurance of insurance companies can be divided into five categories: enterprise property insurance, motor vehicle insurance, cargo transportation insurance, family property insurance and agricultural insurance. In order to support the development of rural insurance and take care of the production burden of agriculture and animal husbandry, except for agricultural and forestry crops, animal husbandry and livestock insurance contracts, other types of property insurance contracts should be stamped as required. Among them, if the family property insurance is handled collectively by the unit, it can be taxed according to the amount insured by the individual.
Risk warning
1. From the tax-related risk analysis, taxpayers generally do not sign contracts after purchasing vehicle insurance, but only obtain insurance policies and invoices. This situation has led some taxpayers to naturally ignore the provisions of paying stamp duty on property insurance for vehicle insurance. This situation is very common in practical work, accounting for a large proportion. Although the tax-related amount of stamp duty on auto insurance is generally small, according to the provisions of the Tax Administration Law, there will be a late payment fee, and administrative punishment will be imposed according to the nature of the violation, and the tax credit evaluation will also be affected.
2. The amount recorded in the policy generally does not distinguish between the amount and the tax amount, so the policy amount should be used as the tax basis when calculating the stamp duty of auto insurance and property insurance.
3. According to the provisions of the "six taxes and two fees" series of tax relief policies, small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can enjoy corresponding stamp duty relief in combination with the corresponding period of policies.