Introduction of Tax Classification and Coding
Tax classification and coding of goods and services means that in the upgraded version of VAT invoices, taxpayers should associate the commodities on the invoices with tax codes approved by the General Administration of Taxation (GATS), and issue invoices in accordance with the tax rates and levy rates indicated on the classification codes. It also enables the tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening collection management.Can I choose one or several codes and not change them?
Answer:No. In the anti-counterfeit tax-control invoicing system, there is no need to change the code. In the anti-counterfeit tax-control invoicing system, the commodity code can be added according to the actual business situation. But note that you can't create a code. All the codes are in the goods and services tax classification code table. (See later) I now want to open a list of invoices, sales of goods more, are similar to the content, I can not choose a code to open on it? Example: My company is engaged in the sale of fruit taxpayers, fruit varieties are more, such as apples, pears, grapes, bananas, etc., I invoice can choose one of the fruit code issued? A: no. To one by one to choose the corresponding code. A: Since May 1, 2016, the new system into the implementation of the scope of the pilot taxpayers and new VAT taxpayers, should use the new system to select the corresponding code to issue VAT invoices. May 1, 2016 has been the use of the new system of taxpayers, should be completed by August 1, the upgrading of the invoicing software. VAT invoices, VAT invoices for the goods transportation industry, ordinary VAT invoices, and uniform invoices for the sale of motor vehicles issued using the upgraded version of the VAT invoice system. A: According to Article 22 of the Measures for the Administration of Invoice of the People's Republic of China and Article 11 of the Provisions on the Use of Special VAT Invoices, taxpayers who don't choose the tax classification and coding of commodities and services belong to those who don't fill in the columns of the invoices completely. Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to accept them.Not in accordance with the provisions of the time limit, order, columns, all the joint invoices issued at once, the competent tax authorities will be in accordance with the "People's Republic of China *** and the State Invoice Management Measures", Article 35, paragraph 1, by the tax authorities ordered to make corrections, and may be subject to a fine of less than 10,000 yuan, and publicize the penalties.
Is it necessary to modify the tax classification code of goods and services after a mistake?
Answer: The competent tax authorities will order the taxpayer to make corrections within a certain period of time if the taxpayer is found to have chosen a code that does not comply with the regulations after the tax authorities have reviewed the code. If the taxpayer fails to make corrections after the deadline, the taxpayer will be regarded as choosing the code in bad faith. Taxpayers maliciously choose the code belongs to the issuance of invoices inconsistent with the actual business situation, the competent tax authorities will be in accordance with the "People's Republic of China *** and the invoice management methods" Article 37, paragraph 1, confiscate the illegal income, the amount of false invoicing in the amount of 10,000 yuan or less, can be concurrently imposed a fine of less than 50,000 yuan; false invoicing amount of more than 10,000 yuan and impose a fine of 50,000 yuan or more than 50,000 yuan or less; constituting a crime. Criminal liability according to law. (1) the wrong choice of code, and the actual business does not match; (2) choose the right code, but the content of the invoice and the choice of the code is different, or invoicing content is not standardized. Example: a company to talk about business needs to entertain customers, customers to the hotel dinner, reimbursement when the financial instructions to take the hospitality invoice back. The company and the hotel to be the content of the hospitality invoice. Hotel invoices written in the name of goods, "hospitality", commodity code selected "catering services". The code is correct, but the content of the invoice and the code is not consistent, so there is a risk of lock disk. What is the use of "intelligent coding" and "intelligent assignment"? Answer: "Intelligent code", "intelligent code" is a software service unit developed to help enterprises more convenient and fast completion of the tax classification code selection of a function. When the matching degree is 100%, it means that it matches completely with the code library of the State Administration of Taxation. In other cases, it is recommended according to the degree of choice of all users (in general & gt; 85% can be considered error-free, low ratings should be manually judged). This recommendation is not 100% in line with your actual situation, but can be used as a reference, according to the recommended code in the keywords or classification, narrow the scope of the search, and ultimately determined by the code table. Example: the sale of gibberellic acid patterned cartons, commodity name "gibberellic acid cartons", intelligent assignment code recommended "Chinese medicine" tax code. According to the actual business manual search out "paper and cardboard containers" tax code. The correct choice is not to judge by the degree of match, but to choose the tax classification code according to the actual business. Example: My company sells children's swimming rings made of rubber, I search the code, according to the material "rubber" can be searched for other rubber products, according to the use of "toys" can also be searched for other toys, then I should choose which will not be locked? The first step is to find out what you need to do to get to the top of the page. A: Choose the most appropriate one, you can do according to the business scope and the main products and services of the enterprise to assist in the judgment. A: If the tax rate corresponding to the selected commodity tax classification code is inconsistent with the actual tax rate, you can change the tax rate. Such as small-scale taxpayers choose catering services, the system brings out the tax rate of 6%, can be changed to 3%. When "Yes" is selected for "Enjoyment of Preferential Policies", the preferential tax rate should be selected in "Tax Rate" according to the actual situation.Second, the tax classification coding structure
Latest coding table to find the way:
Guangxi national tax official website -- information downloads -- other downloads -- tax code record sheet. - Other downloads -- Tax Code Record Sheet (new)Tax classification code structure chart:
The first level:**** six categories
The first 1 digit 1 --6 1000000000000000000:Goods 2000000000000000000:Labor 3000000000000000000:Services 4000000000000000000. Intangible assets 50000000000000000000000:Real estate 60000000000000000000000:Non-taxable items for which no sales have taken placeTax Classification Code Structure Chart:
Tax Classification Code***19 digits. (e.g.: 1050200000000000000 furniture and accessories)There are the first three layers in the coding table;
i. The first layer: 1 bit ("1" stands for the goods) ii. --3 bits ("05" on behalf of wood products, furniture products) three, the third layer: 4 - 5 bits ("02 "on behalf of furniture and accessories) Separate the second level code and the main level code, the main level is no tax rate.Tax classification code structure chart--secondary level
Goods:1000000000000000000 101:Agricultural, forestry, animal husbandry, fishery products 102:Mineral products 103:Food, Beverage, Tobacco, Alcohol Products 104:Textile, Clothing, Leather Products 105:Wooden Products, Furniture Products 106:Paper, Printing, Software, Literature, Teaching, Handicrafts Products 107:Petroleum, Chemical and Pharmaceutical Products 108:Metallic and Non-Metallic Products 109:Machinery and Equipment Products 110. Products of Electricity, Heat, Water and Gas Labor:2000000000000000000 201:Processing Labor Services 202:Repair and Repairing Labor Services 203:Productive Labor Services Provided by Oil and Gas Field Enterprises for the Production of Crude Oil and Natural Gas 204:Mineral Resources Mining, Excavation, Cutting, Crushing, Sorting, Washing and Other Labor Services Sales services:3000000000000000000 301:Transportation services 302:Postal services 303:Telecommunications services 304:Modern services 305:Construction services 306:Financial services 307:Life services Intangible assets. 4000000000000000000 401:Technology 402:Trademarks 403:Copyrights 404:Goodwill 405:Natural Resource Use Rights 406:Other Equity Intangible Assets Real Estate:5000000000000000000 501:Buildings 502:Structures 503:Other real estate Non-taxable items for which no sales have occurred:6000000000000000000 601:Sales and recharge of prepaid cards 602:Sales of self-developed real estate project advance receipts 603:Uninvoiced retroactive invoicing for which sales tax has already been declared and paidThree, the tax classification code to find skills If you want to issue invoices for meals, bananas, you can directly search for "catering", "bananas", you can find the code, convenient and quick. This is the simplest and most direct method, and we recommend that you prioritize this method when invoicing. Sometimes we will encounter invoicing content is particularly long time, choose the right keywords is the key. The invoicing content should be simplified, difficult to easy, do not enter the full name at once, try more different focus. For example: "medical implantation of steel nails" if the commodity code table, enter "steel nails", the final destination is attributed to construction materials. This is wrong. The correct entry point should be the word "implantation" two words, in this broad category to determine the search. One of the significance of the tax code is to unify the enterprise invoicing commodity information. Because the world is diverse, rich in goods. It is the same goods, the name is different from place to place. But there is only one name in the coding table, so we can try to replace the keywords with synonyms or near-synonyms. For example, the most common example, the name of the potato is divided into several kinds, the scientific name of the potato, alias: potato, potato, egg, etc. . If you search for "yams", there are no results. Replace a noun: "potato", we found, the original code table, it is called "potato"! The noun explains that its alias is potato. Another example, we usually drink yogurt, but also can not be searched, the correct way to open is "dairy products". This technique you get it? Invoicing software in the "intelligent code" ("intelligent assignment code") function, according to your previous invoicing content recommended relative to the corresponding commodity code, can help enterprises quickly access to goods and services tax classification and coding. When the matching degree is 100%, it means that it matches perfectly with the code library of the State Administration of Taxation (SAT). In other cases, it is recommended according to the degree of choice of all users (generally > 85% can be considered error-free, low rating should be manually judged). This recommendation is not 100% in line with your actual situation, but can be used as a reference, according to the recommended code in the keywords or classification, to narrow the search. According to the use of materials to determine the keywords, search results can be identified through the "Description" column to confirm that the goods are included in this category. After finding the right classification, if the "Description" column does not correspond to the code can be selected, you can find similar goods and choose other. Such as tripods can be based on the use of camera support equipment, you can search for cameras to match. Accountant Zhou in the opening of the "audio equipment" invoice, found that the code table does not have "audio" two words. Weeks of inspiration, audio is used as audio output, you can try to find the "output device", and sure enough, we found the corresponding code. Another example: Zhang sold a number of inflatable pools to the love of baby swimming pools, the choice of commodity code made difficult, whether to enter "inflatable", "pool", "pool", or "swimming" by use. According to the use of input "swimming", there is no suitable option, how to do? In fact, Zhang can be in accordance with the material properties of the inflatable pool, lock "plastic" this classification, in the exclusion of other options, selected "other plastic products". I'm not sure what the company is selling this thing for, and what the material is, how do I do it? A: You can look at the product specification, the service contract, or consult the staff of the production and sales departments of the company, as well as Baidu on the Internet. Li worked in a company that produces cement for construction, there are a variety of production equipment, each with its own terminology, directly enter the name of the equipment, can not be found. Xiao Li thought: these equipment belongs to the production of cement special equipment, then enter "cement special" in the table can it? So he found the code of "cement special equipment". Taxable services and services are the same. Car maintenance services and elevator maintenance services are not directly subdivided in the code list, but they are other modern services, enter "other modern services" to immediately find the code. It is important to avoid the presence of uncommon terms or vague taxable services in the invoicing content. It is recommended to fill in the invoicing content with common terms and accurate and clear business descriptions. If there are other descriptions, you can specify them in the comments column. e.g.: entertainment industry taxpayers invoice can be directly issued "reception expenses", "hospitality"? Entertainment industry taxpayers issuing invoices when the item name column must be filled out (according to the main business fill in), such as concert halls, dance halls, nightclubs, bars, etc. need to be in the invoice item name column fill in the list of concert hall services, dance hall services, nightclub services, bar services, etc., shall not be directly filled out the "hospitality expenses", "Hospitality" and other vague names should not be filled in directly. Entertainment industry taxpayers commodity code selection "entertainment services". Then again, construction materials, thousands of non-professionals may be unfamiliar, such as flanges and other small parts. Invoicing can be written in the invoice content inside the "construction parts materials", and then in the comments column indicate: flange.Invoicing requirements
1, the ticket sales project name should be able to reflect the sale of goods and services, services, objective substance, and contains the ability to identify the door, location, etc. identification information, should not be listed only the common name, abbreviation, the commercial name of the goods or services (such as "Viagra", "narcotics agents"), the name of the goods or services, the name of the goods or services, the name of the goods or services, the name of the goods or services, the name of the goods or services, the name of the goods or services, the name of the goods or services. 2, choose the code of goods, and the name of the goods or services, not only the common name, abbreviation, the commercial name of goods or services (such as "Viagra", "narcotics agents", etc.), the umbrella name (such as "goods", "works", etc.). 2, the choice of commodity code should be detailed and careful search, select the actual sale of goods and services to match the category of items, or in the corresponding category under the self-coding. Select the code category should be as far as possible to choose the code list of the corresponding items, such as not find the code table to select the corresponding category under the "other xxx" option.Code selection of common errors
1, the ticket sales of goods and services, the selected commodity code is a service; ticket sales of services, the selected commodity code is goods and services. Such as accommodation fees, consulting fees, etc. choose rice and so on. 2., the ticket sales project is a mechanical machine, the whole car, the selected commodity code is machinery spare parts, auto parts or repair and maintenance services, or vice versa. 3, the ticket items and selected commodity code are goods and services or services, but the category (1, 2 level) selection is obviously wrong. Such as machinery and automobile maintenance fees selection of goods; sales of machinery selection of cereals, vegetables; the provision of construction services selection of consulting services; medical equipment and pharmaceutical reagents class confusion; technical consulting services, software development and maintenance, such as the selection of patented technology transfer, non-patent technology transfer, research and development services; leasing class selection of immovable property, movable property sales, or vice versa, and so on. 4, the ticket items and the selected commodity code to choose the direction of the major categories to match, but 3, 4 subtypes of the wrong choice. Such as repair and maintenance selection of installation services (repair services should be selected); advertising and promotion of printed matter selection of books, newspapers and periodicals type of printed matter; agricultural products and agricultural food, agricultural food and food category confusion, etc.; engineering, installation, repair, decoration services are confused; loan services and transfer of financial commodities confusion, interbank transactions and customer loans confusion; catering and lodging confusion; residential and commercial housing confusion; R & D and information technology services confusion. The company's business is not a business that is not a business, but a business that is not a business. 5, not the correct distinction between raw materials, intermediate products, finished products. Such as paper rolls to choose pulp, cardboard boxes to choose boxboard, grains and rice, grain products and other confusion. 6, the choice is clearly not in line with the unit's actual production, sales and service capacity of the commodity code. Such as hydroelectric power stations or electricity bill collection units to choose nuclear power generation; agricultural machinery and equipment production and sales units to choose the aircraft category. 7, most of the main commodities selected correctly, a small number of auxiliary materials or auxiliary tools and equipment are not correctly selected the corresponding code. Such as part of the medical reagent sales unit to open the vessel, cleaning fluid with the main commodity selection of test reagents.Suggestions and Special Reminders for Invoicing
When selecting the tax classification code, you have to select the last code, otherwise the tax rate will not appear; When selecting the tax rate, pay attention to the selection of the applicable tax rate or levy rate, to distinguish between small and general taxpayers; The name of the goods try to be the same as the tax classification code to improve the matching degree; Use the Remarks column skillfully. Source: Sematic Forum, organized and published by the tax practice classroom