So the application of the relevant tax rate should be determined according to the provisions of the time of occurrence of tax obligation, i.e., if the time of occurrence of tax obligation of the relevant sales behavior is before April 30th, the reissuing invoice after May 1st should be issued according to the original applicable tax rate, but it is necessary to manually select the original applicable tax rate in the invoicing software.
Hints:
1. Article 19 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT), the time of occurrence of VAT obligation:
(1) The taxable sales behavior, for the day of the receipt of the sales payment or obtaining the sales payment vouchers; the invoice is issued first, for the day of the invoice.
(b) Imported goods, the day of customs clearance for import.
The time of occurrence of VAT withholding obligation is the day when the taxpayer's VAT obligation occurs.
2. The day of receipt of sales payment or obtaining the vouchers for sales payment stipulated in Paragraph 1(1) of Article 19 of the Regulations of the People's Republic of China on the Implementation of the Provisional Regulations on Value-added Tax under Article 38 of the Regulations shall, according to the different ways of settlement of sales, be as follows:
(1) The day of receipt of sales payment or obtaining the vouchers for sales payment for sales payment of the goods sold in the way of direct payment collection regardless of whether or not the goods have been issued. (B) take the consignment and entrusted to the bank to collect the sale of goods, for the issuance of goods and complete the collection formalities of the day;
(C) to take credit and installment sales of goods, for the written contract agreed on the date of receipt of payment of the same day, without a written contract or written contract does not agree on the date of receipt of payment of the day of the issuance of the goods;
(d) the sale of goods on credit and installment sales of goods for the written contract agreed on the date of receipt of payment, no written contract or written contract did not agree on the date of receipt of payment for the day of the goods
(d) the sale of goods by way of advance payment, for the day of issue of the goods, but the production and sale of large-scale machinery and equipment, ships, aircraft and other goods with a production period of more than 12 months, for the day of receipt of the advance payment or the date of receipt agreed in the written contract;
(e) entrusted to other taxpayers to sell the goods on behalf of the taxpayer, for the day of receipt of the list of the sales unit of the sales unit or the day of receipt of all or part of the purchase price. (v) Consigning other taxpayers to sell goods on behalf of other taxpayers, the day of receipt of the sales list of the sales unit or receipt of all or part of the payment. If the sales list and payment have not been received, it is the day when the goods sold on behalf of the taxpayer have been issued for 180 days;
(f) the sale of taxable services, the day when the sales payment is received or the receipt of the sales payment is obtained at the same time as the provision of services;
(g) the taxpayers who have committed the acts of deemed sale of goods listed in Article 4(3) to (8) of the Rules, it is the day of the transfer of the goods.
3. Article 45 of the Measures for the Implementation of the Pilot Measures for Changing Business Tax to Value-added Tax, the time of occurrence of value-added tax payment obligation and withholding obligation shall be as follows:
(1) The day when the taxpayer engages in the taxable behavior and receives the sales payment or obtains the voucher for the sales payment; if the invoice is issued first, it shall be the day of the issuance of the invoice.
The receipt of sales payment means the taxpayer receives the payment in the process of or after the completion of the sale of services, intangible assets or real estate.
The day of obtaining the sales receipt is the date of payment determined by the written contract; if no written contract has been signed or the date of payment has not been determined by the written contract, it is the day of the completion of the transfer of services, intangible assets or the day of the change of ownership of the real estate.
(2) If a taxpayer provides leasing services by way of advance payment, the time of occurrence of its tax obligation is the day of receipt of the advance payment.
(3) If a taxpayer engages in the transfer of financial instruments, it is the day when the ownership of the financial instruments is transferred.
(4) Where a taxpayer engages in the situations stipulated in Article 14 of these Measures, the time of occurrence of its tax obligation shall be the day on which the transfer of services or intangible assets is completed or the day on which the ownership of real estate is changed.
(e) The time of occurrence of VAT withholding obligation is the day when the taxpayer's VAT payment obligation occurs.
(c) The caller reflected that he is a construction and installation enterprise with a long project cycle. If the contract is signed before April 30th, but the project is accepted and invoiced after May 1st, what tax rate will be invoiced?
A: According to Article 9 of Announcement No. 18, general taxpayers who have not issued VAT invoices for VAT taxable sales behavior before the adjustment of VAT rate and need to issue VAT invoices shall do so in accordance with the original applicable tax rate.
Therefore, no matter whether the project acceptance time or invoice issuance time is after May 1, taxpayers providing construction services applying the general taxing method should determine the time of occurrence of tax obligation and determine the corresponding applicable tax rate in accordance with the provisions of Article 45 of the Implementation Measures for the Pilot Scheme for Changing Business Tax to Value-added Tax. If the time of occurrence of tax obligation is before April 30th, the part of sales of construction services shall be subject to 11% tax rate.