I would like to share with you a case study of voucher business seen in China Tax News, hoping to help you.
situation
In order to promote consumers to download and use their clients, a shopping mall can purchase 100 yuan vouchers from 50 yuan for registered customers who download and install their clients for the first time. Customers who get this coupon to shop in the mall can directly offset the reduced price, but there is no refund. Shopping mall sales vouchers, customers buy with vouchers, how to pay taxes, make out invoices and make accounts?
tax policy
Article 3 of the Announcement on Several Issues Concerning the Pilot Collection and Management of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.53 of 20 16) stipulates that the business of single-use commercial prepaid cards (hereinafter referred to as "single-use cards") shall be implemented in accordance with the following provisions:
(1) Single-purpose card issuing enterprises or card selling enterprises (hereinafter referred to as "card selling enterprises") sell single-purpose cards or accept prepaid funds obtained by single-purpose card holders without paying VAT. The card seller may, in accordance with the provisions of Article 9 of this announcement, issue ordinary VAT invoices to the card purchasers and rechargers, and may not issue special VAT invoices.
(4) If the seller and the card seller are not the same taxpayer, the seller shall issue a general VAT invoice to the card seller when receiving the sales payment settled by the card seller, and indicate "prepaid card payment received" in the remarks column, and shall not issue a special VAT invoice.
The general VAT invoice obtained by the card issuer from the seller shall be kept for future reference, as a proof that the card issuer sells single-purpose cards or accepts the recharge of single-purpose cards to obtain advance payment without paying VAT.
Article 9 stipulates that the classification and coding in the appendix "Taxes Classification and Coding of Goods and Services (Trial)" of the Announcement of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.2016 No.23) shall be adjusted as follows, and taxpayers shall upgrade the VAT fiscal invoicing software to the latest version (V2.0. 1 1):
(1 1) Six "non-taxable items without sales" are added, which are used when taxpayers collect money but do not sell goods, taxable services, intangible assets or real estate.
Under "non-taxable items", there are 60 1 "prepaid card sales and recharge", 602 "advance payment for self-developed real estate projects" and 603 "business tax declared and paid without invoicing".
Using the code of "non-taxable items without sales behavior", the invoice tax rate column should be filled in "non-taxable", and special VAT invoices may not be issued.
Article 7 of the Provisional Regulations on Value-added Tax stipulates that if the price of goods or taxable services sold by taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.
Sales voucher
When customers use 50 yuan to buy vouchers of 100 yuan, the funds received in advance by the shopping mall are not within the scope of VAT taxation, and there is no need to pay VAT, nor does it involve enterprise income tax.
The nature of the voucher is the same as that of the prepaid card, that is, the prepaid card of 100 yuan was purchased in 50 yuan, and part of the price was offset by the amount of 100 yuan in the voucher at the time of shopping settlement. When shopping malls sell vouchers, they should not issue special VAT invoices to customers, but ordinary VAT invoices to customers. When issuing an ordinary VAT invoice, you need to use 60 1 "Prepaid Card Sales and Recharge" in the code of "Non-taxable Items without Sales Behavior", and the invoice tax rate column should be filled in "Non-taxable". Although the voucher amount is 100 yuan, since the mall collects money in 50 yuan, it should issue an ordinary VAT invoice according to 50 yuan. The VAT invoice issued in 50 yuan excluding tax is not reflected in the VAT declaration form.
Shopping mall accounting entries are as follows:
Borrow: Bank deposit? 50
Credit: other payables-voucher (50 to 100) 50
Customer shopping
When a customer goes to the mall to buy goods with a voucher, because the voucher amount is inconsistent with the paid-in amount of the original sales voucher, the difference belongs to the sales discount of the mall to the customer, and the mall needs to confirm the income according to the discount amount. Shopping malls can't invoice customers according to the sales amount of goods. When customers use vouchers, some shopping malls cannot issue invoices to customers, but only to customers who pay for the goods. If customers don't need to pay the price, shopping malls shouldn't issue invoices to customers.
For example, if a customer buys a cup with a price of 234 yuan at the mall, he will use 1 voucher 50 to 100 and actually pay 134 yuan. The shopping mall shall issue an invoice to customers according to the amount of 134 yuan, and the remarks column of the invoice may indicate "Use 50-to-kloc-0/00 vouchers". At the time of VAT declaration, sales including tax 134 yuan is declared as invoiced sales, and sales including tax in 50 yuan is declared as uninvoiced sales; If the paid-in amount of RMB 65,438+034 is not invoiced to the customer, the sales amount including tax of RMB 65,438+084 should be declared as the sales amount without invoice.
The accounting entries are as follows:
Debit: bank deposit 134
Other payables-voucher (50 to 100)? 50
? Loan: income from main business? 157.26
? Taxes payable-VAT payable (output tax)? ? 26.74
Then, the cup that originally sold for 234 yuan actually only sold 184 yuan. Will it be defined by the tax authorities as an obvious low price without justifiable reasons and approved for sale? In this case, the merchant has plans and documents for selling vouchers, which is a normal marketing activity. Although the price is low, it should not be defined as unreasonable, and there is usually no risk of adjusting sales. ?