After replacing business tax with VAT, how to use VAT invoices is an issue of great concern to pilot taxpayers. In the two months since the pilot was fully launched, the tax authorities have summarized 30 common problems based on taxpayers’ questions. I guess you have encountered them too. Collect it quickly, you can use it at work.
General questions
1
What are the denominations of fixed-amount invoices?
Answer: General fixed-amount invoices currently include: 0.5 yuan, There are 8 denominations including 1 yuan, 2 yuan, 5 yuan, 10 yuan, 20 yuan, 50 yuan, and 100 yuan.
2
If the business tax to VAT enterprise has both business tax invoices and value-added tax invoices, and VAT business occurs, can it still issue business tax invoices?
Answer : For taxpayers who have received invoices from the state tax authorities, their balance of original business tax invoices should be canceled and no longer used.
3
General taxpayers in the business tax-to-VAT pilot program have business in May and issue local tax printed invoices for the balance. When filing tax returns in June, the corresponding sales volume should be filled in the " Which column is included in "Appendix 1" to the VAT return?
Answer: General taxpayers in the business tax-to-VAT pilot program have business in May and issue local tax printed invoices for their balances. In June When filing the monthly tax return, the corresponding sales volume should be filled in the "Issue Other Invoices" column of "Appendix to the Value-Added Tax Return (1)".
4
Can taxpayers who have been included in the new value-added tax invoice management system receive general fixed-amount invoices and manual invoices (100 yuan version)?
Answer : Taxpayers who have been included in the new VAT invoice management system should use special VAT invoices, ordinary VAT invoices, unified motor vehicle sales invoices, and electronic ordinary VAT invoices in accordance with regulations; for those who really need it and are inconvenient to use the tax control system for invoicing, Taxpayers who use the new value-added tax invoice management system for small-amount charges and other matters can apply to the competent state tax authorities to receive general fixed-amount invoices or general manual invoices (100-yuan version).
5
The taxpayer provides enterprise management services. The contract signed with the customer is to charge quarterly fees. When collecting the second quarter management fee at the end of June, how should the invoice be issued in full or on a pro-rata basis? After division, are local tax invoices and national tax invoices issued separately?
Answer: According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation [2016] No. 36) Annex 1 According to the provisions of Article 45, the time when the VAT liability arises is the day when the taxpayer engages in taxable behavior and receives the sales payment or obtains the receipt for claiming the sales payment. Therefore, the business should issue VAT invoices in full and there is no need to divide the sales revenue between business tax and VAT.
6
What are the requirements for merchants to issue special value-added tax invoices to consumers?
Answer: Taxpayers should issue special value-added tax invoices to buyers who request them. For special VAT invoices, the buyer provides 4 pieces of information: name (cannot be a natural person), taxpayer identification number, address, phone number, account opening bank and account number. If the buyer can accurately provide the above information to the merchant, a VAT invoice can be issued For special invoices, there is no need to provide business license, tax registration certificate, organization code certificate, account opening license, VAT general taxpayer registration form and other relevant certificates or other supporting materials.
If the actual payer (cash, card, third-party payment platform, etc.) belongs to another individual, but the "buyer" who requires the issuance of a special invoice is an entity, the seller can indicate it in the "remarks column" The name and valid ID number of the actual payer.
7
What are the requirements for merchants to issue general VAT invoices to consumers?
Answer: If the seller issues a general VAT invoice, if the buyer is For enterprises, non-enterprise units (with taxpayer identification numbers) and individual industrial and commercial households, the "name" and "taxpayer identification number" in the buyer column are required, and other items need to be filled in based on actual business conditions; the buyer is a non- For corporate units (without taxpayer identification number) and individual consumers, "name" is required, and other items can be filled in based on actual business conditions.
If the consumer can accurately provide the above information to the merchant, he or she can issue a general VAT invoice. There is no need to provide the seller with the taxpayer identification number, address and phone number, account opening bank and account information, or provide relevant certificates or other supporting materials. .
8
When issuing a value-added tax invoice, if the number of columns on the invoice cannot meet the issuance requirements, how to fill them in?
Answer: The taxpayer shall issue the VAT invoice according to business needs. Information that needs to be noted when invoicing. If there is no corresponding column on the invoice, it can be noted in the remarks column of the invoice. The remark column of the VAT invoice can accommodate up to 230 characters or 115 Chinese characters.
9
If a general taxpayer applies the simplified tax calculation method, can he issue a special value-added tax invoice?
Answer: Except in the following circumstances, the simplified method is applicable Special invoices can be issued for taxable items in the tax calculation method:
(1) Apheresis stations that are general taxpayers of value-added tax sell non-clinical human blood, and the tax payable is calculated according to the simplified method according to the 3 collection rate amount;
(2) If the taxpayer sells used goods;
(3) If the taxpayer sells his own used fixed assets, the tax rate is reduced by 2;
(4) Other circumstances under which special invoices are not allowed to be issued under tax regulations.
10
Can a natural person issue a special value-added tax invoice on his or her behalf?
Answer: At present, the issuance of a special value-added tax invoice by a natural person is limited to the sale of real estate and the leasing of real estate. .
11
Can the electronic general VAT invoice received be entered into the account?
Answer: According to the newly revised "Accounting Archives Management Measures" (People's Republic of China* ** According to Articles 8 and 9 of the Order No. 79 of the State Archives Bureau of the Ministry of Finance and the Ministry of Finance, eligible electronic invoices can be saved only in electronic form to form electronic accounting files. According to the "Announcement of the State Administration of Taxation on Issues Concerning the Implementation of Electronic General VAT Invoices Issued through the Electronic Value-Added Tax Invoice System" (State Administration of Taxation Announcement No. 84 of 2015), the issuer and payee of electronic general VAT invoices need to For paper invoices, you can print the format document of the electronic general VAT invoice by yourself. Its legal validity, basic purposes, basic usage regulations, etc. are the same as the general VAT invoices supervised by the state tax authorities.
12
If a general taxpayer has business beyond the scope of tax registration, should it issue invoices on its own or have the tax authority issue invoices on its behalf?
Answer: It is the same for general taxpayers Issuance of VAT invoices by oneself.
13
For small-scale taxpayers who are replacing business tax with VAT, if a business happens to exceed 5 million by chance, can they go to the tax authorities to issue special invoices or do they need to register as general taxpayers first? , then collect the invoice and issue it automatically?
Answer: You can apply to the competent state taxation authority to issue a VAT invoice on your behalf.
14
For a former pure local tax owner who is registered as a general VAT person after replacing business tax with VAT, can I choose to issue invoices on behalf of the state tax bureau instead of buying tax control equipment?
Answer: No. General taxpayers should issue invoices by themselves. According to the "Notice on Policies Concerning the Deduction of Value-Added Tax Amounts for Special Equipment and Technical Maintenance Costs of Value-Added Tax Control Systems" (Finance and Taxation [2012] No. 15): Value-added tax taxpayers will be required to pay for the first time after December 1, 2011 (inclusive). The fees paid for the purchase of special equipment for the VAT tax control system (including invoice splitting machines) can be fully deducted from the VAT payable (deduction amount) based on the special VAT invoice obtained from the purchase of special equipment for the VAT tax control system. (the total amount of price and tax), any insufficient deduction can be carried forward to the next period for further deduction.
Industry issues
(1) Construction services, sales of real estate, and rental of real estate
15
Sales of construction services, real estate, and rental of real estate What are the special provisions for time-based invoicing?
Answer: When providing construction services, when taxpayers issue VAT invoices themselves or the tax authorities issue VAT invoices on their behalf, they should indicate the county (city, city, city, or county where the construction services occurred) in the remarks column of the invoice. District) name and project name.
When selling real estate, when the taxpayer issues a value-added tax invoice on his own or the tax authority issues a value-added tax invoice on his or her behalf, the name of the real estate and the number of the house ownership certificate should be filled in in the "Name of goods or taxable labor or services" column of the invoice (there is no house ownership certificate) Certificate (optional)), fill in the area unit in the "unit" column, and indicate the detailed address of the real estate in the remarks column.
When leasing real estate, the taxpayer should issue a value-added tax invoice by himself or the tax authority issues a value-added tax invoice on his behalf, and the detailed address of the real estate should be indicated in the remarks column.
16
In construction subcontracting projects, how do the general contractor and subcontractor issue invoices respectively?
Answer: The subcontractor shall report the contracted project to the general contractor. The contractor issues an invoice, and the general contractor issues a full value-added tax invoice to the construction project contractor in accordance with regulations. The difference will not be reflected in the face of the invoice and the subcontracting payment will be deducted.
17
The taxpayer provides construction services, and the head office purchases goods and services for the construction projects of its branches and pays for goods or bank acceptance, causing the actual payment unit of the purchased goods to be different from the acquisition unit. If the name of the purchasing unit stated on the special VAT invoice is inconsistent, can the VAT input tax be deducted?
Answer: In accordance with the principle of substance over form, according to the provisions of Guo Shui Han [2006] No. 1211 For the special value-added tax invoices obtained by branches from suppliers when purchasing goods, the head office shall uniformly pay the payment for the goods. If the actual payment unit for the purchased goods is inconsistent with the name of the purchasing unit indicated on the invoice, it shall not fall under the "State Administration of Taxation". In the circumstances specified in the relevant provisions of paragraph (3) of Article 1 of the Notice on Several Issues Concerning Strengthening the Administration of Value-Added Tax Collection (Guo Shui Fa [1995] No. 192), the input VAT is allowed to be deducted.
Therefore, when a branch branch purchases goods and obtains special value-added tax invoices from suppliers, the head office will pay the price for the goods, causing the actual payment unit of the purchased goods to be inconsistent with the name of the purchasing unit indicated on the invoice. , allowing the deduction of input VAT.
18
A real estate development company sells real estate. The real estate is owned by more than 2 *** owners. How to issue an invoice on the *** owner information? The buyer’s name can be printed in two columns. A *** has a name, but the taxpayer identification number can only contain the ID number of one purchaser. How to issue an invoice?
Answer: When someone in *** purchases a property, the name of the invoice buyer must be one. You can fill in the names of two taxpayers in the column. In the taxpayer identification number column, first fill in the valid ID number of one of the taxpayers, and fill in the valid ID number and property address of the other taxpayer in the remarks column.
19
When a general taxpayer leases real estate that is not located where the institution is located, should the invoice be issued on behalf of the taxpayer at the location of the real estate, or should the taxpayer issue the invoice himself?
Answer: Generally If a taxpayer leases real estate that is not located where the institution is located, the taxpayer shall issue invoices by itself.
(2) Financial Services
20
Can special invoices be issued for loan services?
Answer: According to Article 20 of the Pilot Measures Article 7 stipulates that the value-added tax included in the interest on loan services purchased by taxpayers cannot be deducted from the output tax, and there is no need to issue a special value-added tax invoice.
21
After the business tax to value-added tax reform, can ordinary VAT invoices be issued on deposit interest?
Answer: After the business tax to value-added tax reform, the deposit interest is not subject to value-added tax. For tax items, VAT invoices cannot be issued.
22
How do insurance companies issue value-added tax invoices when collecting vehicle and vessel taxes?
Answer: According to the "On the Collection and Payment of Vehicle and Vessel Taxes by Insurance Companies after the Business Tax-to-VAT Reform" "Notice on Matters Related to Tax Involving Invoice Information Work" (Min Local Taxation [2016] No. 62) stipulates that vehicle and vessel tax information collected by insurance companies needs to be noted in the remarks column when issuing value-added tax invoices. The specific information includes: Insurance Order number, tax period (detailed to the month), vehicle and vessel tax collection, late payment fees, total, etc.
23
The business department of a securities company collects transaction commissions from customers and the exchange’s securities regulatory fees, handling fees, transfer fees and other charges. The exchange clearing company issues invoices to the headquarters of the securities company. Or should it be issued to each business department?
Answer: Invoices are issued according to the flow of taxable services provided. The exchange clearing company issues invoices to the securities company headquarters, the securities company headquarters issues invoices to the business department, and the business department issues invoices. Invoice to customer.
(3) Modern Services
24
How do pilot taxpayers issue value-added tax invoices when providing conference services?
Answer: Pilot tax payment If a person provides conference services, including accommodation, catering, entertainment, tourism and other services, it is a concurrent operation. When issuing a value-added tax invoice, the above-mentioned service items shall not be uniformly issued as "conference fees", and shall be in accordance with the "Commodities and Services Tax Classification and The product and service codes stipulated in "Coding (Trial)" shall be filled out item by item on the same invoice, and the name of the meeting and the number of participants shall be noted in the remarks column.
(4) Living Services
25
How do agricultural product purchase companies receive and issue purchase invoices?
Answer: Taxpayers should submit If individual agricultural producers purchase their own agricultural products and need to issue purchase invoices, they should apply to the competent state tax authorities in accordance with Article 5 of the "Regulations on the Use of General Machine-Printed Invoices (Special for Purchasing) of the Fujian Provincial State Taxation Bureau"; the competent tax authorities should In accordance with regulations, the authority to issue purchase invoices is added to taxpayers' tax control equipment. Taxpayers can use ordinary VAT invoices to issue purchase invoices through the tax control invoicing system.
26
How to deduct the input tax on agricultural products purchased for providing catering services?
Answer: For general VAT payers of catering enterprises purchasing agricultural products, the following The following provisions are used to calculate the amount of input tax deduction:
(1) When purchasing agricultural products from a general VAT taxpayer, you should obtain a special VAT invoice or a general VAT invoice from the other party. The input tax amount is calculated according to the tax amount indicated on the special VAT invoice, or based on the purchase price of agricultural products indicated on the ordinary VAT invoice and a deduction rate of 13.
(2) When purchasing agricultural products from small-scale taxpayers, you can obtain the ordinary VAT invoice issued by the other party, and calculate the input tax according to the purchase price of agricultural products and the deduction rate of 13 stated on the ordinary VAT invoice. .
(3) To purchase self-produced agricultural products from individual agricultural producers, catering enterprises can issue ordinary VAT invoices (the system automatically prints the word "Purchase" in the upper left corner of the invoice), and follow the instructions on the ordinary VAT invoice. The input tax is calculated based on the stated purchase price of agricultural products and a deduction rate of 13.
If primary agricultural products are purchased from wholesale or retail links and there is data in the "tax amount column" on the general VAT invoice, the input tax can be calculated and deducted based on the purchase price of the agricultural products and the 13 deduction rate; the "tax amount column" If the data is "tax-free" or "*", the input tax deduction shall not be calculated.
27
Although the water and electricity bills and maintenance funds collected and paid by the property management company are invoiced when paying local tax, the difference can be deducted when paying business tax. How to invoice after the business tax to VAT reform? Invoice?
Answer: The property management company collects water and electricity bills. If it issues invoices for customers in its own name, it should declare and pay value-added tax at the applicable tax rate.
The water and electricity bills collected and paid on behalf of the property management company that meet the following conditions are not extra-priced expenses of the property management company:
(1) The water company and the power company will issue invoices to the customer;
(2) The property company will transfer the invoice to the customer;
(3) The property company will settle with the customer based on the actual water and electricity charges collected by the water company and the power company.
Residential special maintenance fund refers to the maintenance fund for the most common parts of the house and the most common facilities and equipment maintenance fund entrusted by the property management committee or the property owner or user. It falls within the scope of VAT collection and cannot issue VAT invoices.
28
Can special value-added tax invoices be issued for property fees and water and electricity bills?
Answer: Unless the purchaser is another individual, special value-added tax invoices are not allowed. , in other cases, an increase can be issued according to regulations