How to use VAT invoices after the reform of VAT is a matter of great concern to the pilot taxpayers. In the two months since the pilot project was launched in an all-round way, the tax authorities have summed up 31 common problems according to taxpayers' questions, and it is estimated that you have encountered them. Collect it quickly, you can use it at work.

general question

1

what denominations are there in quota invoice?

a: GM quota invoice currently has eight denominations, including 1.5 yuan, 1 yuan, 2 yuan, 5 yuan, RMB 11, 21 yuan, 51 yuan and RMB 111.

2

If the business tax invoice and value-added tax invoice are available for the enterprises that have increased their business tax, can they issue business tax invoices?

Answer: For taxpayers who have received invoices from the national tax authorities, their original business tax invoices should be cancelled and no longer used.

3

In the pilot project of camp reform, the general taxpayer started business in May, and issued a printed local tax invoice for its balance. When filing tax returns in June, which column should the corresponding sales amount be filled in in "Attached Information (I) of VAT Tax Return"?

a: the average taxpayer in the pilot project of camp reform will start business in may and issue a printed invoice for the remaining local tax. when filing tax returns in June, the corresponding sales amount should be filled in the column of "issuing other invoices" in the attached information of VAT tax return (I).

4

Can taxpayers who have been included in the new VAT invoice management system receive general quota invoice and manual invoices (111-yuan version)?

Answer: Taxpayers who have been included in the new VAT invoice management system should use special VAT invoices, general VAT invoices, unified motor vehicle sales invoices and electronic general VAT invoices according to regulations; Taxpayers who really need to use the new VAT invoice management system, such as using the tax control system to make out invoices and charging small fees, can apply to the competent tax authorities for receiving general quota invoice or general manual invoices (111 yuan version).

5

Taxpayers provide enterprise management services, and the contracts signed with customers are charged on a quarterly basis. When collecting the management fees for the second quarter at the end of June, how should they invoice and issue the national tax invoice in full or issue the local tax invoice and the national tax invoice separately after dividing them in proportion?

a: according to article 45 of annex 1 of the notice of State Taxation Administration of The People's Republic of China of the Ministry of finance on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai shui [2116] No.36), the time when the taxpayer has the obligation to pay value-added tax is the day when the taxpayer has taxable behavior and received the sales money or obtained the evidence to claim the sales money. Therefore, the business should issue VAT invoices in full, and there is no need to divide the sales revenue of business tax and VAT.

6

What are the requirements for merchants to issue special VAT invoices for consumers?

Answer: The taxpayer should issue a special VAT invoice to the buyer who asks for it. The buyer should provide four items of information: name (not a natural person), taxpayer identification number, address and telephone number, bank and account number. If the buyer can accurately provide the above information to the merchant, it can issue a special VAT invoice without providing business license, tax registration certificate, organization code certificate, account opening permit, VAT general taxpayer registration form and other related documents or other certificates.

if the actual payer (cash, credit card, third-party payment platform, etc.) belongs to other individuals, but the "buyer" is required to issue special invoices, the seller can indicate the name and valid certificate number of the actual payer in the remarks column.

7

What are the requirements for merchants to issue ordinary VAT invoices for consumers?

Answer: If the seller issues an ordinary VAT invoice, if the buyer is an enterprise, a non-enterprise unit (with taxpayer identification number) and an individual industrial and commercial household, the "name" and "taxpayer identification number" in the buyer column are required, and other items need to be filled in according to the actual business situation; If the buyer is a non-enterprise unit (without taxpayer identification number) and an individual consumer, the name is required, and other items can be filled in according to the actual business situation. If the consumer can accurately provide the above information to the merchant, he can issue an ordinary VAT invoice, without providing the taxpayer identification number, address and telephone number, bank and account number information to the seller, and without providing relevant certificates or other supporting materials.

8

When issuing a VAT invoice, if the invoice face column number cannot meet the issuance requirements, how to fill it in?

answer: taxpayers need to indicate the information when issuing invoices according to business needs. If there is no corresponding column on the invoice face, it can be indicated in the remarks column of the invoice. The remarks column of VAT invoice can hold up to 231 characters or 115 Chinese characters.

9

If ordinary taxpayers apply the simple method to calculate taxes, can they issue special VAT invoices?

Answer: Except for the following circumstances, special tickets can be issued for taxable items to which the simple tax calculation method is applicable:

(1) The plasma collection station belonging to the general VAT taxpayer sells human blood for non-clinical use, and the taxable amount is calculated at the rate of 3% according to the simple method;

(2) the taxpayer sells second-hand goods;

(3) sales of fixed assets used by oneself are taxed at a reduced rate of 2%;

(4) other circumstances in which special invoices are not allowed to be issued according to tax laws and regulations.

11

Can a natural person issue a special VAT invoice?

a: at present, special invoices for value-added tax issued by natural persons are limited to the sale and lease of real estate.

11

Can the received electronic ordinary VAT invoice be accounted for?

a: according to articles 8 and 9 of the newly revised measures for the administration of accounting archives (order No.79 of the state archives bureau of the Ministry of finance of the people's Republic of China), qualified electronic invoices can be saved only in electronic form to form electronic accounting files. According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Implementation of VAT Electronic Invoice System (State Taxation Administration of The People's Republic of China Announcement No.84, 2115), if the drawer and the payee of VAT electronic invoice need paper invoices, they can print the format file of VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of VAT electronic invoice supervised by the national tax authorities.

12

Do ordinary taxpayers issue invoices by themselves or by the tax authorities?

a: all ordinary taxpayers will issue their own VAT invoices.

13

Small-scale taxpayers who have changed their business from camp to camp have a business accident, and the amount exceeds 5 million yuan. Can they go to the tax authorities to issue special invoices or do they need to register as ordinary taxpayers first, and then issue their own tickets?

a: you can apply to the competent national tax authorities for issuing VAT invoices.

14

The original pure local tax household, registered as a VAT general after the reform of the camp, can choose to invoice in the national tax authorities instead of buying tax control equipment?

a: no. General taxpayers shall issue invoices by themselves. According to the document "Notice on Relevant Policies for Deducting VAT Tax from Special Equipment and Technical Maintenance Expenses of VAT Tax Control System" (Caishui [2112] No.15), the expenses paid by VAT taxpayers for purchasing special equipment of VAT tax control system for the first time after February 1, 2111 (inclusive) can be fully deducted from the VAT payable by purchasing special invoices of VAT tax control system (the deduction amount is price tax).

industry issues

(1) construction services, sale of real estate and lease of real estate

15

What are the special rules for invoicing when selling construction services, real estate and lease of real estate?

Answer: When providing construction services, taxpayers should issue VAT invoices by themselves or the tax authorities should indicate the name of the county (city, district) and project in the remarks column of the invoices.

When selling real estate, taxpayers should fill in the name of real estate and housing property certificate number in the column of "Name of goods or taxable services and services" of the invoice, fill in the area unit in the column of "Unit" and indicate the detailed address of real estate in the remarks column.

when renting real estate, taxpayers should indicate the detailed address of real estate in the remarks column when issuing VAT invoices by themselves or the tax authorities.

16

How do the general contractor and subcontractors issue invoices respectively for construction subcontracting projects?

a: the subcontractor will invoice the general contractor for the contracted projects, and the general contractor will issue the full value-added tax invoice to the construction project contracting party according to the regulations, and the face value does not reflect the difference, and the subcontracting money will be deducted.

17

If the taxpayer provides construction services, and the head office purchases goods and services for the construction projects of its subsidiaries, and the actual payer of the purchased goods is inconsistent with the name of the purchaser indicated on the special VAT invoice, can the VAT input tax be deducted?

Answer: According to the principle that substance is more important than form, and according to the provisions of Guo Shui Han [2116] No.1211, the head office pays the payment for the special VAT invoice obtained by the branch company from the supplier, resulting in the inconsistency between the actual payer of the purchased goods and the name of the purchaser indicated on the invoice, which does not belong to the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of VAT Collection (Guo Shui Fa [1995] No.192).

therefore, the special VAT invoice obtained by the branch company from the supplier for purchasing goods is paid by the head office in a unified way, and if the actual payer of the purchased goods is inconsistent with the name of the purchaser indicated on the invoice, the VAT input tax is allowed to be deducted.

18

Real estate development enterprises sell real estate, and the real estate belongs to two or more * * * owners. How to issue the * * * owner information on the invoice? Two * * owner names can be printed in the column of the buyer's name, but only one buyer's ID number can be entered in the taxpayer identification number. How to issue the invoice?

a: when someone buys a house, you can fill in two * * * owner names in the name column of the invoice buyer, fill in the valid ID number of one * * * owner first in the taxpayer identification number column, and fill in the valid ID number of the other * * * owner and the address of the house in the remarks column.

19

Do ordinary taxpayers rent out the real estate that is not located in the institution, or do they issue invoices on their own?

a: ordinary taxpayers rent out real estate that is not located in the institution, and the taxpayers will issue invoices by themselves.

(II) Financial Services

21

Can a special invoice be issued for loan services?

a: according to article 27 of the pilot measures, 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 VAT invoice.

21

After the camp reform, can deposit interest be invoiced as VAT?

a: after the reform of the camp, the deposit interest belongs to items that are not subject to VAT, and VAT invoices cannot be issued.

22

How do insurance companies issue VAT invoices when collecting travel tax?

a: according to the notice on issues related to invoice information concerning the collection and payment of travel tax by insurance companies after the reform of the camp (Min Di Shui [2116] No.62), the travel tax information collected by insurance companies needs to be indicated in the remarks column when issuing VAT invoices. The specific information includes: insurance policy number, tax period (detailed to the month), travel tax collection, late payment fee, total, etc.

23

The business department of a securities company collects trading commissions from customers, securities supervision fees, handling fees, transfer fees and other fees of the exchange. Does the exchange settlement company issue invoices to the headquarters of the securities company or to various business departments?

Answer: Invoices are issued according to the flow of providing taxable services. The Exchange Clearing Company issues invoices to the headquarters of the securities company, the headquarters of the securities company issues invoices to the sales department, and the sales department issues invoices to customers.

(III) Modern Services

24

How do pilot taxpayers issue VAT invoices when providing conference services?

Answer: The pilot taxpayers who provide conference services, including accommodation, catering, entertainment, tourism and other services, are part-time businesses. When issuing VAT invoices, the above-mentioned services should not be uniformly issued as "conference fees". They should be filled in the same invoice according to the codes of goods and services stipulated in the Tax Classification and Coding of Goods and Services (Trial), and the name of the conference and the number of participants should be indicated in the remarks column.

(4) Life service

25

How do agricultural products purchasing enterprises receive and issue purchase invoices?

Answer: If taxpayers need to issue purchase invoices when purchasing their own agricultural products from individual agricultural producers, they should apply to the competent tax authorities in accordance with Article 5 of the Provisions of Fujian Provincial State Taxation Bureau on the Use of General Machine Invoicing (for Purchase Only); The competent tax authorities shall, in accordance with the provisions, increase the authorization to issue purchase invoices for taxpayers' tax-controlled equipment, and taxpayers may issue purchase invoices using VAT ordinary invoices through the tax-controlled invoicing system.

26

How to deduct the input tax on agricultural products purchased by catering services?

A: When the general VAT taxpayer of catering enterprises purchases agricultural products, the input tax is deducted according to the following provisions:

(1) When purchasing agricultural products from the general VAT taxpayer, they should ask the other party for a special VAT invoice or an ordinary VAT invoice. Calculate the input tax according to the tax amount indicated on the special VAT invoice, or according to the purchase price of agricultural products indicated on the ordinary VAT invoice and the 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 indicated on the ordinary VAT invoice and the deduction rate of 13%.

(3) When purchasing self-produced agricultural products from individual agricultural producers, catering enterprises can issue a general VAT invoice (the word "purchase" is automatically printed in the upper left corner of the invoice), and calculate the input tax according to the purchase price of agricultural products indicated on the general VAT invoice and the deduction rate of 13%.

If primary agricultural products are purchased from wholesale and retail, and there is data in the "tax column" on the general VAT invoice, the input tax can be deducted according to the purchase price of agricultural products and the deduction rate of 13%; If the data in the "tax column" is "tax exemption" or "*", the input tax deduction shall not be calculated.

27

Although the utilities and maintenance funds collected by the property management company are invoiced at the local tax time, the difference can be deducted when the business tax is paid. How to invoice after the business tax is increased?

a: if a property company collects water and electricity charges and 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 charges collected and paid on behalf of the property company at the same time meet the following conditions, which do not belong to the extra cost of the property company:

(1) The water supply company and the power company issue invoices to customers;

(2) The property management company forwards the invoice to the customer;

(3) The property management company shall settle accounts with customers according to the water and electricity charges actually collected by the water supply company and the power company.

the special maintenance fund for residential buildings refers to the maintenance fund for parts of houses and the maintenance fund for facilities and equipment entrusted by the property company by the owners' management committee or property owners and users, which are not within the scope of value-added tax collection and cannot be invoiced.

28

Can special VAT invoices be issued for property fees and utilities?

a: except that the buyer belongs to other individuals and is not allowed to issue special VAT invoices, other circumstances can be increased according to regulations.