According to Cai Shui [2018] No. 32 document, since May 1, 2018, taxpayers incurred VAT taxable sales behavior or imported goods, the original application of 17% and 11% tax rate, the tax rate was adjusted to 16% and 10% respectively.
To calculate the amount of tax first to determine the tax rate applicable to the taxpaying body, first of all, the company is to do sales of goods, regardless of the price is high or low, according to the sale of goods tax, that is, the tax rate is in accordance with the 17% adjusted to 16% of this class.
Tax calculation, divided into two cases:
One, if the tax subject is a general taxpayer:
10000 yuan VAT ticket is the total amount of price and tax, the tax rate is 16%
Tax = 10000 / (1 + 16%) * 16% = 1379.31 (to be paid to the amount of the tax office)
Sales revenue = 10000-1379.31=8620.69 (the amount of sales revenue recognized by the enterprise)
Two, if the subject of taxation is a small-scale taxpayer (small-scale taxpayers are subject to a tax rate of 3%):
Tax = 10000/(1+3%)*3% = 291.26 (the amount to be paid to the tax office)
Sales revenue = 10000-291.26=9708.74 (the amount of sales revenue recognized by the enterprise)
For more information on the scope of VAT, you can refer to Decree No. 50 of the Ministry of Finance and the State Administration of Taxation of the People's Republic of China (PRC), which came into effect on January 1, 2009, regarding the Implementation Rules of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT).
Expanded Information:
The tax completion certificate is a special certificate used by the tax authorities to collect taxes from taxpayers according to the tax law, and is a legal proof that taxpayers have fulfilled their tax obligations according to the law.
Definition of Tax Voucher
Tax Voucher it mainly includes four categories:
(1) Tax Completion Certificate, which includes General Tax Completion Certificate, Fixed Tax Completion Certificate, and Stamp Duty Stamp.
(2) Tax Payment Certificate
(3) Value-added Tax (VAT) Certificate
(4) Ordinary Tax Certificate
Anti-counterfeiting Tax Control
Anti-counterfeiting Tax Control System is a major component of the National Golden Tax Project implemented by the State in order to further strengthen the management of value-added tax (VAT), safeguard the State's tax revenues, and guard against and severely combat all kinds of illegal and criminal activities of stealing and cheating of VAT.
The VAT anti-counterfeit tax-control system consists of four sub-systems: tax issuing sub-system, enterprise issuing sub-system, anti-counterfeit tax-control invoicing sub-system and authentication tax filing sub-system.
Running on the enterprise side: the anti-counterfeit tax-control invoicing subsystem.
System Composition
Anti-counterfeit Tax-Control Invoicing
Anti-counterfeit Tax-Control Invoicing Subsystem consists of three parts: general equipment, special equipment and application software.
General equipment:
1, computer: P2 or above PC, it is recommended to have more than 64M memory, more than 2G hard disk space, reserved AT (ISA) expansion slot 1, PCI expansion slot 1, 3.5-inch floppy drive 1, optical drive 1.
2, printer: pin printer, for printing special invoices and various forms. Printing capacity 1+6.
Specialized equipment:
1. Golden tax card: mainly consists of encryption function parts, tax-control black box two function parts. Encryption Functional Part: encrypts seven important data on the invoice to generate 84-bit electronic password. Tax-control black box: It is a high-capacity storage component, storing the important data on the invoice.
2. Tax-control IC card: enterprises use tax-control IC card. As the information on the IC card is not easy to be modified, it can ensure the security of data, so it is the medium of information transfer between enterprises and tax authorities.
The main functions are: (1) to transmit the number and number of invoices purchased by enterprises; (2) to copy and transmit the authorization and tax data of enterprises; and (3) to enter the key of anti-counterfeit invoicing sub-system.
3, IC card reader: read the information in the IC card and transmit it to the black box, or read the information in the black box and write it to the IC card.
4, the gold tax card and IC card is one-to-one correspondence, any invoicing machine can not be mixed between! Otherwise the invoicing machine will be locked!
Application software:
1, Windows98II Chinese version of the operating system
2, invoicing system FOR WINDOWS
Anti-counterfeit tax-control system
1, invoices, special equipment, IC cards are kept separately, and they should be locked in a drawer or a safe when they are off duty or not in use.
2. The general equipment of the anti-counterfeit tax-control system should be locked in a drawer or safe when off duty or not in use. The general-purpose equipment of the anti-counterfeit tax-control system should be used exclusively.
3. The special equipment of the anti-counterfeit tax-control system cannot be used for each other.
4. It is not allowed to carry the equipment out for invoicing.
5. The invoicing system is operated by the person who has obtained the qualification certificate of anti-counterfeit tax-control system, and should be re-trained if there is any change of personnel.
6. The loss of invoices or special equipment should be reported to the tax authorities immediately.
7. After the enterprises write off and reduce the number of separate ticket machines, the two cards held by them should be returned to the tax authorities in time for unified destruction.
8, it is strictly prohibited to privately modify the invoicing system of various databases, prohibit a variety of illegal operations, once found, will be severely punished.
Main Functions
Business Processing Functions: Filling VAT invoices is the core, around which invoice inventory management functions, filling of invoices and sales lists, sales list printing format design, code library (invoice category code, customer code and administrative area code, commodity code and tax code), and management functions are set up;
In addition, the invoice data are set up for tax reporting needs. In order to set up the invoice data statistics and report output function, tax copy management and other functions for the need of tax filing.
Data Maintenance Function: The forms involved in this system are listed in the form of a list, and the related field settings and attributes are listed to provide the function of data management and maintenance, and the users can also find the error information table of the golden tax card in this function module.
References: