First, the transfer of financial commodities
(a) Notes
The transfer of financial commodities refers to the transfer of foreign exchange, securities, non-goods futures and other financial commodities ownership business activities.
Transfers of other financial commodities include transfers of funds, trusts, wealth management products and other types of asset management products and various financial derivatives.
(ii) Sales
Transfers of financial commodities are recognized as sales according to the balance of the selling price less the buying price.
The positive or negative difference in the transfer of financial instruments, the balance after offsetting the profit and loss as sales. If there is a negative balance after offsetting, it can be carried forward to the next tax period and offset against the sales of transferred financial instruments in the next period, but if there is still a negative balance at the end of the year, it shall not be carried forward to the next fiscal year.
The purchase price of financial instruments can be chosen to be accounted for according to the weighted-average method or the moving-weighted-average method, and cannot be changed within 36 months after the choice is made.
The transfer of financial instruments shall not be subject to the issuance of VAT invoices.
(3) Invoice Issuance
Ordinary VAT invoices shall be issued in full at the rate of 6% of the selling price through the normal invoicing function in the new VAT invoice management system.
(4) Reporting Requirements
In the "Information Attached to VAT Return (I)", fill in the third column of "Sales" and the fourth column of "Sales Tax" in line 5 according to the amount of VAT general invoices issued and the amount of tax; fill in the purchase price of financial commodities in the third column of "Sales" and the fourth column of "Sales Tax"; fill in the purchase price of financial commodities in the fourth column of "Financial Commodities" according to the amount of VAT invoices issued and the amount of tax. The purchase price of financial commodities should be entered into the twelfth column of line 5, "Deductions for services, real estate and intangible assets, actual amount deducted in the current period".
In the "Information Attached to the VAT Return (III)", fill in the total of price and tax of ordinary VAT invoice into the first column of "Total amount of price and tax of services, real estate and intangible assets for the current period (exempted sales)" in the "Items of transfer of financial commodities with a tax rate of 6%" in the fourth row, and fill in the purchase price of financial commodities into the twelfth column of "Amount actually deducted in the current period for the deduction items of services, real estate and intangible assets" in the fifth row. "The purchase price of the financial instruments is entered in column 3, "Amount incurred in the current period".
II. Brokerage and agency services
(I) Notes
Brokerage and agency services refer to all kinds of brokerage, intermediary and agency services. Including financial agents, intellectual property agents, freight transportation agents, customs brokerage, legal agents, real estate agents, employment agents, marriage agents, bookkeeping agents, auctions and so on.
Goods transportation agency services, refers to the acceptance of goods consignee, consignor, ship owner, ship charterer or ship operator's commission, in the name of the principal, for the principal for the transportation of goods, loading and unloading, warehousing, and the ship in and out of ports, piloting, berthing and other related procedures for the business activities.
Agent customs declaration service, is to accept the import and export of goods, the consignee or consignor entrusted, on behalf of the customs declaration procedures for the business activities.
(B) sales
Brokerage agency services, to obtain the full price and out-of-pocket expenses, less the government funds charged to the principal and paid on behalf of the government or administrative fees for the balance of sales. No special VAT invoice shall be issued for the governmental funds or administrative fees charged to the principal.
(3) Invoice Issuance
Method 1: Through the normal invoicing function in the new system of VAT invoice management, VAT special invoices shall be issued at a tax rate of 6% on the balance of all prices and out-of-the-price charges, less governmental funds or administrative fees collected from and paid on behalf of the entrusted party; VAT ordinary invoices shall be issued at a tax rate of 6% on the charges paid on behalf of the entrusted party.
Method 2: Through the normal invoicing function in the new VAT invoice management system, issue VAT ordinary invoices at the rate of 6% on the full amount of the price and out-of-prices expenses obtained.
(4) Declaration Requirements
In the "Information Attached to the VAT Return (I)", fill in the "Sales" in columns 1 and 2, 3 and 4 of line 5 according to the amount of VAT invoices (including VAT special invoices and VAT ordinary invoices, hereinafter the same) and the tax amount, "Sales (tax payable)"; will be paid on behalf of the cost of line 5, column 12, "services, real estate and intangible assets deductions actually deducted during the period".
In the "Information Attached to VAT Return (III)", fill in the total of price and tax according to the VAT invoice into the column 1 "Total amount of price and tax of services, real estate and intangible assets for the current period (exempted sales)" in the line 3 "Items at 6% tax rate (excluding the transfer of financial commodities)"; fill in the expenses paid on behalf of the Company into the column 12 "Amount actually deducted for services, real estate and intangible assets deduction items for the current period" in the line 5. "; fill in the expenses paid on behalf of the third line, column 3, "the amount incurred in the current period" column.
Third, financial leasing and financial sale and leaseback business.
(A) financial leasing (excluding financial sale and leaseback)
1. Notes
Financial leasing services, refers to leasing activities with the nature of financing and transfer of ownership characteristics. That is, the lessor according to the lessee's requirements of the specifications, models, performance and other conditions to purchase tangible movable or immovable property leased to the lessee, the contract period of ownership of the leased property belongs to the lessor, the lessee only has the right to use, the expiry of the contract period after the payment of rent, the lessee has the right to purchase the leased property in accordance with the salvage value, in order to have the ownership of the property. Regardless of whether the lessor will sell the leased property to the lessee, is a financial lease.
According to the different subject matter, financial leasing services can be divided into tangible movable property financial leasing services and real estate financial leasing services.
2. Sales
(1) Pilot taxpayers approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce to engage in the financial leasing business, providing financial leasing services, to obtain the full price and out-of-the-money expenses, less interest paid on the borrowing (including foreign exchange borrowing and RMB borrowing interest), interest on the issuance of bonds, and the balance of the purchase tax of the vehicle as sales.
(2) General taxpayers may choose to apply the simplified tax calculation method for financial leasing contracts for real estate signed before April 30, 2016, or financial leasing services provided with real estate acquired before April 30, 2016, and calculate and pay the value-added tax (VAT) according to the 5% levy rate.
3. Invoice Issuance
Through the normal invoicing function in the new VAT invoice management system, special VAT invoices or ordinary VAT invoices are issued for the full amount of all prices and out-of-the-price expenses obtained at the applicable tax rate.
4. Reporting Requirements
(1) Financial Leasing of Tangible Movable Assets
In the "Information Attached to the VAT Return (I)", fill in the "Sales" in the 1st and 2nd columns of the "Services, Real Estate and Intangible Assets at 17% Tax Rate" in the 2nd line, and the "Sales" in the 3rd and 4th columns in the "Information Attached to the VAT Return (I)" according to the amount of VAT invoices and the amount of tax. In columns 1 and 2 of line 2 "Services, real estate and intangible assets with 17% tax rate", and in columns 3 and 4 "Sales" and "Output (tax payable)"; and in column 12 of line 2 "Services, real estate and intangible assets deductions", enter the amount and tax amount of the invoiced amount into columns 1 and 2 of line 2 "Services, real estate and intangible assets with 17% tax rate", and into columns 3 and 4 "Sales" and "Output (tax payable)". The actual amount of deduction for real estate and intangible assets in the current period".
In the "Information attached to the VAT Return (III)", the total of price and tax of VAT invoice shall be entered into the first column of line 1, "Items with 17% tax rate", and the first column of "Total amount of price and tax of services, real estate and intangible assets for the current period (exempted sales)". and fill in the amount of interest paid on foreign borrowings (including interest on foreign currency borrowings and RMB borrowings), interest on bond issuance and vehicle purchase tax in line 1, column 3, "current period's incidence".
(2) Real Estate Finance Leasing
①If the general tax calculation method is applicable
In the "Information (I) attached to VAT Return", fill in the amount of VAT invoice issued and tax amount in columns 1 and 2, 3 and 4 of line 4 "11% tax rate". In line 4, columns 1 and 2 of the "11% tax rate", columns 3 and 4 of the "Sales" and "Output (tax payable)", enter the interest paid on borrowings (including foreign exchange borrowings and RMB borrowings), interest on bond issuance, and vehicle purchase tax in line 4, column 12 of the "Services, real estate and intangible assets deduction for the current period". and intangible assets deduction items in the current period the actual amount of deduction".
In the "Information Attached to VAT Return (III)", the total amount of price and tax of VAT invoice shall be entered into the first column of "11% tax rate items" in the second line, "Total amount of price and tax of services, real estate and intangible assets for the current period (tax-exempted sales)", and the interest paid on external borrowings (tax-exempted sales) shall be entered into the first column of the fourth line. and enter the amount of interest paid on foreign borrowings (including foreign currency borrowings and interest on RMB borrowings) and the amount of interest on bond issuance in line 2, column 3, "current period's incidence".
②Old projects choose the simple tax method
In the "VAT return attached information (a)", according to the amount of VAT invoices issued, the amount of tax filled in line 9b "5% tax rate of services, real estate and intangible assets," columns 1 and 2, columns 3 and 4 of the "sales", "sales" and "tax. "Sales" and "Sales (tax payable)".
(II) Financing Sale and Leaseback
1. Notes
Financing Sale and Leaseback refers to the business activity in which the enterprise engaging in financing sale and leaseback leases the asset to the lessee after the lessee sells the asset to the enterprise engaging in financing sale and leaseback for the purpose of financing. Financing sale and leaseback is a loan service, and no special VAT invoice shall be issued.
2. Sales
Pilot taxpayers approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce to engage in the financial leasing business and provide financial leaseback services shall take the entire price and out-of-the-money expenses (excluding the principal amount) obtained, less the interest on borrowings paid to the outside world (including interest on foreign exchange borrowings and Renminbi borrowings), and interest on the issuance of bonds, as the sales amount.
3. Invoice Issuance
Through the normal invoicing function in the new VAT invoice management system, ordinary VAT invoices are issued for the full amount of the price and out-of-the-money expenses (excluding the principal amount) at a tax rate of 6%.
4. Reporting Requirements
In the "Information Attached to the VAT Return (I)", the amount of VAT invoices issued and the amount of tax shall be entered in the "Sales" in the 3rd and 4th columns of the "6% Tax Rate" in the 5th line, "Output (tax payable)"; interest paid on foreign loans (including foreign exchange loans and RMB loan interest), interest on bond issuance in line 4, column 12, "services, real estate and intangible assets deductions actually deducted in the current period".
In the "Information Attached to VAT Returns (III)", the total price and tax of ordinary VAT invoices issued shall be entered in line 3, "Items with a tax rate of 6% (excluding the transfer of financial commodities)", column 1, "Total amount of price and tax of services, immovable property and intangible assets for the current period (exempted sales)", and the total amount of deductions for external services, real estate and intangible assets for the current period shall be entered in line 4, column 12, "Amount actually deducted for services, real estate and intangible assets". )", and fill in the interest paid on foreign borrowings (including interest on foreign exchange borrowings and RMB borrowings) and interest on bond issuance in column 3, "Amount incurred in the current period".
(3) Financial sale and leaseback of contracts signed before April 30, 2016 and continuing to pay VAT in accordance with financial leasing services of tangible movable assets before expiration
1. Sales
The pilot taxpayers who continue to pay VAT in accordance with financial leasing services of tangible movable assets and are approved by the People's Bank of China, the CBRC or the Ministry of Commerce to engage in the business of financial leasing. According to the financial sale and leaseback contract of tangible movable assets signed before April 30, 2016, the sales of the financial sale and leaseback services of tangible movable assets provided before the expiration of the contract can be calculated by choosing one of the following methods:
(1) Calculate sales by taking the entire price and out-of-the-price charges collected from the lessee, deducting the principal amount of the price collected from the lessee, as well as the interest on borrowings paid to external parties (including interest on foreign exchange borrowings and (including interest on foreign exchange borrowing and RMB borrowing) and interest on bond issuance as the balance of sales. If a taxpayer provides financing sale and leaseback services of tangible movable assets, the principal amount of the price that can be deducted when calculating the current sales shall be the principal amount that should be collected in the current period as agreed in the written contract. If there is no written contract or no agreement in the written contract, the principal amount actually collected in the current period.
(2) to the lessee to collect all the price and out-of-the-price charges, less the payment of interest on borrowings (including foreign exchange borrowings and interest on Renminbi borrowings), the issuance of bonds interest for the balance of sales.
2. Invoice Issuance
(1) If you choose the above (1) way to determine the sales, you can issue ordinary VAT invoices for the full amount of the price and out-of-prices expenses through the normal invoicing function in the new system of VAT invoice management. Alternatively, through the normal invoicing function in the new system of VAT invoice management, the special VAT invoice shall be issued for the balance of the full price and out-of-the-money expenses received after deducting the principal amount of the price charged to the lessee; and at the same time, the ordinary VAT invoice shall be issued for the amount of the principal amount of the price charged to the lessee.
(2) If the sales amount is determined in the way of (2) above, the normal invoicing function in the new system of VAT invoice management shall be used to issue VAT special invoices or ordinary VAT invoices for the whole amount of the price and out-of-prices expenses.
3. Declaration Requirements
(1) If the sales amount is determined in the way of (1) above
In the "Information Attached to the VAT Return (I)", according to the amount of VAT invoice issued and the amount of VAT invoice issued, fill in the first column of line 2 of the "Services, Real Estate and Intangible Assets at 17% Tax Rate", and the first column of line 2 of "Services, Real Estate and Intangible Assets at 17% Tax Rate", and the first column of column 2 of the "VAT Return". In line 2, "Services, real estate and intangible assets with 17% tax rate", column 1, "VAT invoices issued", "Sales" and column 3, "Other invoices issued", "Sales", respectively. Sales".
In the "Information Appended to VAT Return (III)", according to all the price and out-of-prices charges for the financial leasing services of tangible movable assets, fill in the first column of "Items with 17% tax rate" in line 1, "Total amount of price and tax of services, immovable property and intangible assets for the current period (exempted)", and fill in the third column of "Sales amount". Sales", and enter the deducted principal amount of the price charged to the lessee, interest paid on foreign loans (including foreign exchange loans and interest on RMB loans), and interest on bond issuance in column 3, "Deductions for services, real estate and intangible assets". The current period".
(2) If the sales amount is determined by choosing the method mentioned in (2) above
In the "Information Attached to the VAT Return (I)", according to the amount of the VAT general invoice issued and the amount of the VAT general invoice issued, the amount of the VAT general invoice shall be entered into the first column of "Services, real estate and intangibles at 17% tax rate" of the second line, and the first column of "Deductions for services, real estate and intangibles" of the first column of "Deductions for services, real estate and intangibles". In the "General VAT Invoice", fill in column 1 of "VAT Invoice Issued" "Sales" and column 3 of "Other Invoice Issued" "Sales". ".
In the "Information Appended to VAT Return (III)", according to the total price and out-of-prices charges for the financial leasing services of tangible movable assets, fill in the first column of "Items with 17% tax rate" in line 1, "Total amount of price and tax of services, immovable property and intangible assets for the current period (exempted sales)", and fill in the third column of "Issuance of other invoices", "Sales", and "Sales". (sales)", and the amount of deducted interest on foreign loans (including foreign exchange loans and interest on RMB loans) and interest on bond issuance should be entered in column 3, "Deductions for Services, Real Estate and Intangible Assets", "Current Period's Occurrence ".
(4) Scope of Application of Differential Taxation
1. Pilot taxpayers engaged in financial leasing business approved by the People's Bank of China, the CBRC or the Ministry of Commerce
2. Pilot taxpayers engaged in financial leasing business approved by provincial-level competent departments in charge of commerce authorized by the Ministry of Commerce and by the National Economic-Technological Development Zones, and with a paid-in capital reaching 170 after May 1, 2016 million yuan, the differential taxation policy will be implemented from the month when the standard is reached; if the paid-in capital after May 1, 2016 does not reach 170 million yuan but the registered capital reaches 170 million yuan, the differential taxation policy can still be implemented before July 31, 2016.
Except for the above two cases, other pilot taxpayers carry out financial leasing business and financial sale and leaseback business without implementing the differential taxation policy.
IV. Tourism Services
(I) Notes
Tourism services refer to the business activities of organizing and arranging transportation, excursion, lodging, catering, shopping, cultural and entertainment, business and other services in accordance with the requirements of tourists.
(2) Sales
Pilot taxpayers who provide tourism services may choose to take the balance of all prices and out-of-priced expenses obtained, less the accommodation, catering, transportation, visa and admission fees charged to the purchasers of the tourism services and paid to other units or individuals, and the tourism expenses paid to other enterprises receiving the tours, as the sales amount.
The pilot taxpayers who choose the above method for calculating sales shall not issue special VAT invoices for the above fees charged and paid to the purchasers of tourism services, but may issue ordinary invoices.
(3) Issuance of Invoices
1. Selecting differential taxation
Method 1: Issuance of VAT invoices at the rate of 6% on the balance of the total price and out-of-prices obtained, less the accommodation fees, catering fees, transportation fees, visa fees, admission fees charged to the purchasers of tourism services and paid to other units or individuals, as well as the tourism fees paid to other enterprises for receiving tours. Special invoices; ordinary VAT invoices shall be issued at the rate of 6% for the accommodation, catering, transportation, visa, admission fees and tourism expenses paid to other units or individuals collected from the purchasers of tourism services and paid to other enterprises receiving the tours.
Method 2: Issue ordinary VAT invoices for the full amount of the price and out-of-the-money expenses at the rate of 6%.
2. Select full tax
Through the normal invoicing function in the new VAT invoice management system, issue VAT invoices for the full amount of all prices and out-of-the-money expenses at the rate of 6%. "Sales" and "Sales (tax payable)" in columns 1 and 2 of line 5 "6% tax rate" and columns 3 and 4 "Sales" and "Sales (tax payable)"; fill in "Services, real estate and intangible assets" in row 5, column 12 for the amount of lodging, food and beverage, transportation, visa, admission fees paid to other units or individuals, as well as the tourism expenses paid to other tour receiving enterprises. Deductions for services, real estate, and intangible assets are entered on line 5, column 12 as "Actual amount deducted for the period".
In the "Information Attached to the VAT Return (III)", the total of price and tax according to the VAT invoice shall be entered into the first column of "Total amount of price and tax of services, real estate and intangible assets for the current period (exempted sales)" in the third row of the "Items with a 6% tax rate (excluding transfers of financial commodities)"; the amount of price and tax paid on behalf of other tour enterprises shall be entered into the twelfth column of the fifth row. "; fill in the expenses paid on behalf of the third line, column 3, "the amount incurred during the period" column.
V. Provision of Construction Services
(I) Notes
Construction services refers to the business activities of construction, repair and decoration of all kinds of buildings, structures and their appurtenances, and installation of wiring, piping, equipment, facilities, etc., as well as other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
1. Engineering services.
Engineering services, refers to the new construction, reconstruction of a variety of buildings, structures, engineering operations, including a variety of equipment connected to the building or pillars, operating platforms, installation or installation of engineering operations, as well as a variety of furnaces and metal structures engineering operations.
2. Installation services.
Installation services, refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment, and various other equipment, facilities, assembly, placement of engineering operations, including workbenches, ladders, railings connected to the equipment being installed installation of engineering operations, as well as being installed equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations.
Installation fees, initial installation fees, account opening fees, expansion fees and similar fees charged by operators of fixed telephones, cable television, broadband, water, electricity, gas and heating to users are subject to VAT in accordance with the installation services.
3. Repair services.
Repair services, refers to the repair, reinforcement, maintenance and improvement of buildings and structures to restore their original value or extend their use of engineering operations.
4. Decoration services.
Decorative services, refers to the buildings, structures to modify the decoration, make it beautiful or have a specific purpose of engineering operations.
5. Other construction services.
Other construction services, refers to a variety of engineering operations other than those listed above, such as drilling (drilling), demolition of buildings or structures, land leveling, landscaping, dredging (excluding dredging of waterways), building grading, scaffolding, blasting, mine perforation, stripping and cleaning of surface attachments (including rock, soil, sand, etc.) and other engineering operations.
(2) Sales
Pilot taxpayers who apply the simplified tax method for the provision of construction services shall take the balance of all prices and out-of-prices expenses obtained, less subcontract payments made, as sales. The taxpayers can choose to apply the simplified tax calculation method include:
1. General taxpayers provide construction services in the form of clearing contract labor.
2. Construction services provided by general taxpayers for A-supplied works.
3. Construction services provided by general taxpayers for old projects of construction works.
(3) Invoice Issuance
Through the normal invoicing function in the new system of VAT invoice management, VAT invoices shall be issued for the full amount of all prices and out-of-the-money expenses obtained.
(4) Reporting Requirements
In the "Information Attached to VAT Return (I)", fill in the amount of VAT invoice and tax amount in columns 1 and 2, 3 and 4 of line 12, "Services, immovable property and intangible assets with 3% levy rate". Sales" and "sales (tax)"; enter the subcontracting amount in line 12, column 12, "Deductions for services, real estate and intangibles, actual amount deducted in the current period".
In the "Information attached to the VAT Return (III)", fill in the total amount of price and tax according to the VAT invoice in column 1 "Total amount of price and tax of services, immovable property and intangible assets for the current period (tax-exempted sales)" in the "Items subject to a 3% tax rate" in line 6; fill in the subcontracting payment in column 12 "Amount actually deducted for services, immovable property and intangible assets deduction items for the current period" in line 12. Subcontracting payments should be entered in line 6, column 3, "current period".
6, the sale of self-developed real estate projects
(a) Notes
Real estate development enterprises to sell self-developed real estate projects.
Self-development, refers to infrastructure and housing construction on land that has obtained the right to use land in accordance with the law.
(2) Sales
1. General taxpayers among real estate development enterprises selling real estate projects developed by them (except for old real estate projects that choose the simplified tax method) shall take the balance of all prices and out-of-prices expenses obtained, less the land price paid to government departments when the land is transferred, as sales.
2. If a general taxpayer applies the simplified tax calculation method to the sale of self-developed real estate projects, the sales shall be based on the entire price and out-of-prices expenses, and no deduction shall be made for the corresponding land price.
(3) Invoice Issuance
The normal invoicing function in the new VAT invoice management system can be used to issue VAT invoices for the full amount of the price and out-of-prices expenses.
(4) Reporting Requirements
1. Real estate projects (except the old real estate projects which choose the simplified method of tax calculation)
In the "Information Attached to the VAT Return (I)", fill in the first and second columns of the "11% Tax Rate" in the fourth line according to the amount of VAT invoice issued and the amount of tax, Sales" and "output (tax payable)" in columns 3 and 4; the land price paid to the government department when the land was transferred should be entered in column 12 of line 4, "Deductions for services, real estate and intangible assets for the current period". Actual Deduction Amount".
In the "Information attached to the VAT Return (III)", the total amount of price and tax according to the VAT invoice shall be entered into the first column of line 2 "Items with 11% levy rate" as "Total amount of price and tax of services, immovable property and intangible assets for the current period (exempted sales)"; the amount paid to the government department when the land was transferred shall be entered into the 12th column of line 4 "Amount actually deducted for services, immovable property and intangible assets deduction items for the current period". "; the land price paid to the government department when the land was transferred to fill in line 6, column 3, "the current period" column.
2. Application of simplified tax calculation method to old real estate projects
In the "Information attached to the VAT return (I)", fill in the amount of VAT invoices issued and the tax amount in the columns of columns 1 and 2, columns 3 and 4 of line 9b, "Services, immovable property and intangible assets subject to a 5% tax rate". "Sales" and "Sales (tax payable)".
VII. Labor Dispatch Service
(1) Notes
Labor dispatch service refers to the service of a labor dispatch company that dispatches employees to an employer to accept the management of and work for the employer in order to meet the employer's demand for various types of flexible labor.
(2) Sales
General taxpayers providing labor dispatch services may, in accordance with the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensively Launching of the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), calculate the value-added tax (VAT) payable according to the general taxing method by taking the full price and out-of-the-money expenses obtained as the sales; or they may choose to pay tax by difference, by taking the full price and out-of-the-money expenses obtained as the sales.
Taxpayers who choose to pay differential tax and charge labor-using units for the payment of wages and benefits to the dispatched employees and the handling of social insurance and housing fund for them are not allowed to issue special VAT invoices, but are allowed to issue ordinary invoices.
(3) Invoice Issuance
1. Selecting Simplified Taxation Method for Differential Taxation
Method 1: Through the normal invoicing function in the new system of VAT invoice management, issue VAT special invoices at the rate of 5% on the balance of the total price and out-of-the-price expenses obtained, after deducting the wages and benefits paid to the labor dispatched employees by the employing units, as well as the expenses on handling the social insurance and housing provident fund on behalf of the labor dispatched employees. Special VAT invoices; ordinary VAT invoices shall be issued at the rate of 5% on the wages, benefits, social insurance and housing provident fund paid to the dispatched employees on behalf of the labor employing units.
Method 2: Issue VAT ordinary invoices at 5% levy rate for the full amount of the price and out-of-prices expenses through the normal invoicing function in the new VAT invoice management system.
2. Selecting the general tax calculation method
Through the normal invoicing function in the new system of VAT invoice management, issue VAT invoices for the full amount of all prices and out-of-the-money expenses at the tax rate of 6%.
(4) Declaration Requirements
1. Selecting Simplified Taxation Method for Differential Taxation
In the "Information Attached to the VAT Return (I)", fill in the amount of VAT invoices issued and the amount of tax in the 1st and 2nd columns of the "Services, Real Estate and Intangible Assets subject to a Tax Rate of 5%" in the line 9b, and the 3rd and 4th columns. Enter the "sales" and "output (tax payable)" in columns 3 and 4 of line 9b, and enter the wages, benefits and social insurance and housing fund paid to the dispatched employees on behalf of the employer in column 12 of line 9b. "The actual amount of deduction for services, real estate and intangible assets deductions for the current period".
In the "Information Attached to the VAT Return (III)", enter the total amount of price and tax of VAT invoice in line 5, "Items with 5% levy rate", column 1, "Total amount of price and tax of services, immovable property and intangible assets for the current period (tax-exempted sales)"; enter the total amount of price and tax paid on behalf of laborers in line 9b, column 12, "Amount actually deducted for services, immovable property and intangible assets deduction items for the current period". The wages, benefits and social insurance and housing provident fund paid to the dispatched employees on behalf of the employer are entered in column 3 of line 5, "current period's incurred amount". ", "sales (tax payable)" in columns 1 and 2 of "6% levy rate" and columns 3 and 4 of "sales" and "sales (tax payable)" in line 8.
VIII. Human Resource Outsourcing Services
(1) Sales
Taxpayers providing human resource outsourcing services are subject to VAT in accordance with brokerage and agency services, and their sales do not include the wages paid to the employees of the client units on behalf of the client units by the client units, and the payment of social insurance and housing provident fund by the client units on behalf of the client units. Special VAT invoices shall not be issued for the wages collected from and paid on behalf of the client and the social insurance and housing provident fund paid by the agent, but ordinary invoices may be issued.
General taxpayers providing human resources outsourcing services may choose to apply the simplified tax calculation method and pay VAT at a rate of 5%.
(2) Invoice Issuance
Method 1: Through the normal invoicing function in the new system of VAT invoice management, special VAT invoices shall be issued at the applicable tax rate on the basis of the entire price and out-of-the-price expenses obtained, the balance after deducting the wages paid on behalf of the taxpayers and the social insurance and housing provident funds paid by the taxpayers; ordinary VAT invoices shall be issued at the applicable tax rate on the wages paid on behalf of the taxpayers and the social insurance and housing provident funds paid by the taxpayers. tax rate; and ordinary VAT invoices for salaries paid on behalf of the company and social insurance and housing provident fund paid on behalf of the company.
Method 2: Issue ordinary VAT invoices for the full amount of the price and out-of-the-money expenses at the applicable tax rate through the normal invoicing function in the new VAT invoice management system.
(3) Declaration Requirements
1. Selecting the Simplified Taxation Method for Differential Taxation
In the "Information Attached to the VAT Return (I)", fill in the amount of VAT invoices issued and the amount of tax in the 1st and 2nd columns of the "Services, Real Estate and Intangible Assets subject to a 5% Tax Rate" in the line 9b, and fill in the 3rd and 4th columns of the VAT invoices. Enter the amount of VAT invoices issued and the amount of tax in columns 1 and 2 of line 9b "Services, real estate and intangible assets", columns 3 and 4 "Sales" and "Output (tax payable)"; and enter the wages paid to employees of the client's organization on behalf of the client, and the social insurance and housing provident fund paid on behalf of the client in column 12 of line 9b "Services", Deductions for real estate and intangible assets in the amount actually deducted in the current period".
In the "Information Attached to VAT Return (III)", the total amount of price and tax according to the VAT invoice shall be entered into the first column of "Total amount of price and tax of services, immovable property and intangible assets for the current period (tax-exempted sales)" in the "Items with 5% tax rate" in the 5th line. The wages paid to the employees of the client's organization and the social insurance and housing fund paid by the agent are entered in column 3 of line 5, "current period's incidence". "Sales" and "Sales (tax payable)" in columns 1 and 2 of "6% levy rate" and columns 3 and 4 of line 8, "Sales" and "Sales (tax payable)" in columns 1 and 2 of "6% levy rate" and columns 3 and 4 of "Sales" and "Sales (tax payable)" in columns 3 and 4 of "6% levy rate". ".
In the "Information Attached to the VAT Return (III)", fill in the column 1 of line 3 "Items with 6% tax rate (excluding transfer of financial commodities)" "Total amount of price tax of services, real estate and intangible assets for the current period (exempted sales)" according to the total amount of price tax of VAT invoices. "; will be paid on behalf of the employees of the client unit and the agent to pay social insurance, housing fund into the line 3, column 3, "the current period of the amount" column.