1 What are Tax Classification Codes?
The tax classification and coding of goods and services means that in the upgraded version of VAT invoice, taxpayers should associate the commodities on the invoice with the tax code approved by the State Administration of Taxation, and issue invoices in accordance with the tax rate and levy rate indicated on the classification code. 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, the sale 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 can choose one of the fruits when invoicing the code issued? A: No. You have to choose the corresponding code one by one. To one by one to choose the corresponding code.2 goods and services tax classification code time and scope of application?
Answer:
Starting from May 1, 2016, the pilot taxpayers and new VAT taxpayers included in the scope of the implementation of the new system should use the new system to select the corresponding code to issue VAT invoices. taxpayers who have used the new system before May 1, 2016, should complete the invoicing software upgrading by August 1st. Upgrade of software. VAT invoices, VAT invoices for goods transportation industry, ordinary VAT invoices, and uniform invoices for motor vehicle sales issued using the upgraded version of the VAT invoice system.3 What is the impact of wrong tax classification code of goods and services on enterprises?
Answer:
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 Invoice, taxpayers who don't choose the tax classification and coding of commodities and services belong to the invoice columns that are incomplete. Invoices that do not comply with the regulations shall not be used as financial reimbursement vouchers, and any unit or individual shall have 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 dealt with 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 up to 10,000 yuan, and publicize the penalties.4 I found two codes are consistent, how to determine which one is correct?
Example: my company sells rubber children's swimming rings, 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 be Which one should I choose so that I don't get locked out?Answer: Choose the one that best suits your needs, based on the scope of business and the main products and services of the enterprise to do auxiliary judgment.
5Can I change the tax rate of the commodity tax classification code?
Answer: If the tax rate corresponding to the selected commodity tax classification code is inconsistent with the actual tax rate, the tax rate can be changed. For example, if a small-scale taxpayer chooses catering service, the system brings out a tax rate of 6%, which can be changed to 3%. "Enjoy preferential policies" item select "Yes", according to the actual situation in the "tax rate" item to select the preferential tax rate.
Second, the tax classification code structureThe first level: **** six categories
The first 1 digit 1--6 10000000000000000000000:Goods 2000000000000000000:Labor 3000000000000000000:Services 4000000000000000000:Intangible Assets 5000000000000000000:Real Estate 6000000000000000000:Not Occurred Non-taxable items for which sales have not taken place2 Tax Classification Code Structure Chart
Tax Classification Code ****19 digits.
(eg: 1050200000000000000 furniture and accessories) The coding table has the first three layers of the structure of the map; i. First layer: 1 bit ("1" for goods) ii. Second layer: 2- -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 of coding and the main level of coding, the main level is no tax rate.3 Tax Classification Code Structure - Second Level
Goods:10000000000000000000000
101:Agricultural, Forestry, Animal Husbandry and Fishery Products 102:Mineral 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, Education, Crafts Products 107:Petroleum, Chemical and Pharmaceutical Products 108:Metallic and Non-metallic Products 109:Machinery and equipment products 110:Electricity, heat, water and gas productsLabor:20000000000000000000000
201:Processing labor 202:Repairing and mending labor 203:Production labor provided by oil and gas field enterprises for the production of crude oil, natural gas :Modern Services 305:Construction Services 306:Financial Services 307:Life ServicesIntangible Assets:400000000000000
401:Technology 402:Trademarks 403:Copyrights 404:Goodwill 405:Natural Resource Use Rights 406:Other Equity Intangible AssetsReal Estate:5000000000000000000
501:Buildings 502:Structures 503:Other Real EstateNo The sales of non-taxable items:6000000000000000000
601:Prepaid card sales and recharge 602:Sales of self-developed real estate project advance receipts 603:Has declared the payment of business tax has not been invoiced to make up for the invoice Third, the tax classification code to find the skills< strong>1 directly enter the invoicing content, search keywords
If you want to issue invoices for meals, bananas, you can directly search for "meals", "bananas", you can find the code, convenient and fast. This is the easiest and most direct way, recommending that you prioritize this method when invoicing.2 shorten the keywords, find the right entry point
When we encounter the invoice content is particularly long, the keyword is the key. The content of the invoice should be simplified, difficult to easy, do not enter the full name at once, try different focus. An example: "medical implantation of steel nails" if the commodity code table, enter "steel nails", the final destination is attributed to construction materials, is wrong. The correct entry point should be the word "implantation", and look for it under this broad category.3 Replacement of nouns, taxable service names
One of the significance of the tax code is to unify the enterprise invoicing commodity information. The world is diverse and rich in goods. The name of the same goods may vary from place to place. But there is only one name in the code table, so we can try to replace the keywords with synonyms or near synonyms.
To give the most common example, the name of the potato is divided into several kinds, the scientific name of the potato, alias: potato, taro, eggs and so on. 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". Did you get this tip?4 according to the use, according to the material
According to the use, the material to determine the keywords, search results can be through the "description" column to confirm that the goods are included in this classification. To find the right classification, if the "Description" column does not correspond to the code can be selected, you can find similar goods to choose other. For example, tripods can be used as 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 the word "audio". Weeks of inspiration, audio is used as an 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, service contract, or consult the production and sales department of the company's staff, as well as Baidu.5 classification is too fine, you can go up to the classification of choice (the first three layers of the structure of the map)
Li served in a production of cement for construction of enterprises, there are a variety of production equipment, each type of equipment has its own unique terminology, the direct input to find the name of the equipment, can not be found. Xiao Li thought: these equipment are specialized equipment for the production of cement, then enter "cement special" in the table can it? So he found the code of "cement special equipment". Taxable services and services are also the same. Car maintenance services and elevator maintenance services in the code table are not directly subdivided, but they belong to other modern services, enter "other modern services" can immediately find the code.6 clever use of the Remarks column, to avoid the risk of invoicing
Should be avoided in the invoicing of the content of the uncommon term or the expression of vague taxable services. It is recommended to fill in the invoicing content with common terms and accurate and clear business descriptions. If there are other descriptions, they can be indicated in the comment column.
The taxpayers in the entertainment industry can directly invoice the "reception fee" and "hospitality" when issuing invoices.
Entertainment industry taxpayers issuing invoices when the item name column must be filled out truthfully (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, ballroom services, nightclub services, bar services, etc., shall not be filled out directly "hospitality expenses", "Hospitality" and other vague names. 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: flange. Fourth, the invoicing requirements and code selection of common errors1 invoicing requirements
1, the ticket sales project name should be able to reflect the sale of goods and services, the objective substance, and contains the ability to identify the door, the location of the identification of the information should not be only a list of common names, abbreviations, goods or services, business Name (such as "Viagra", "narcotics agents", etc.), umbrella name (such as "goods", "project", etc.). ", etc.).
2, the choice of commodity code should be detailed and carefully find, 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 table has listed the corresponding items, such as not find the code table to select the corresponding category under the "other xxx" option.
2 code selection of common errors
1, the ticket sales project name is goods, services, the selected commodity code is a service; ticket sales project name is a service, the selected commodity code is goods, services. Such as accommodation fees, consulting fees, such as the choice of 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 issued vessels, cleaning fluid with the main commodity selection test reagents.