General questions
1
What kinds of denominations are there in fixed-rate invoices?
Answer:The general fixed-rate invoice currently has eight denominations: 0.5 yuan, 1 yuan, 2 yuan, 5 yuan, 10 yuan, 20 yuan, 50 yuan, 100 yuan and so on.
2
If a business tax enterprise has both business tax invoice and VAT invoice, and VAT business occurs, can it still issue business tax invoice?
Answer: Taxpayers who have already received invoices from the state tax authorities should cancel their original business tax invoices and stop using them.
3
When a general taxpayer in the pilot program of the camp reform has a business in May, and issues its balance of local tax invoices, in the June tax declaration, the corresponding sales should be filled in which column of the "VAT Returns Attached Information (I)"?
Answer: The general taxpayers in the pilot program of the camp change occurred in May, issued their balance of local tax invoices, in the June tax declaration, the corresponding sales should be filled into the "VAT Return Attachment (I)" "other invoices issued" column.
4
Can the taxpayers who have been incorporated into the new system of VAT invoice management apply for general fixed-rate invoices and manual invoices (100-yuan version)?
Answer:Taxpayers who have been incorporated into the new VAT invoice management system should use VAT special invoices, VAT ordinary invoices, unified motor vehicle sales invoices and VAT electronic ordinary invoices in accordance with the regulations; taxpayers who have genuine needs, such as those who are inconvenienced in using the tax-control system for invoicing and those who are charged small fees and so on, and who are using the new VAT invoice management system, they can apply for applying for using the general fixed-price invoices or general manual invoices (hundred-dollar version) with the competent state tax authorities. manual invoice (100-yuan version).
5
A taxpayer provides enterprise management services, and the contract signed with the client is based on quarterly fee, how to issue invoices for the whole amount of state tax invoices at the end of June when charging the management fee for the second quarter, or to issue local tax invoices and state tax invoices respectively according to the proportion of the fee?
Answer:According to the provisions of Article 45 of Annex 1 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Pilot Project of Comprehensively Pushing Forward the Change of Business Tax to Value-added Tax (Cai Shui [2016] No.36), the time of occurrence of value-added tax obligation is the day when the taxpayer has occurred the taxable behavior and received the sales payment or obtained the voucher of requesting the sales payment. Therefore, the business should issue VAT invoices for the full amount, and there is no need to divide the sales revenue between business tax and VAT.
6
What are the requirements for merchants to issue VAT invoices to consumers?
Answer: Taxpayers should issue VAT invoices to the purchasers who ask for VAT invoices, and the purchasers should provide 4 items of information: name (not a natural person), taxpayer identification number, address and telephone number, bank account and account number, and the purchasers can issue VAT invoices if they can accurately provide the above information to the merchants, and they do not need to provide the business licenses, tax registration certificates, organization code certificates, account opening permits, VAT and sales revenues. Code certificate, account opening license, VAT general taxpayer registration form and other relevant documents or other supporting materials.
If the actual payer (cash, credit card, third-party payment platform, etc.) belongs to other individuals, but the "buyer" of the special invoice is a unit, the seller can indicate the name and valid ID number of the actual payer in the "Remarks" column. Document number.
7
What are the requirements for merchants to issue ordinary VAT invoices for consumers?
Answer:If the seller issues VAT invoices, if the buyer is an enterprise, a non-enterprise unit (with a taxpayer identification number) or an individual industrial or commercial enterprise, the "name" and "taxpayer identification number" of the buyer's column are required to be filled in, and the other items are required to be filled in according to the actual business situation; the actual business situation needs to be filled in; the buyer should indicate the name and valid document number of the actual payer; the actual business situation needs to be filled in; the actual business situation needs to be filled in. The actual business needs to be filled in; the purchaser is a non-enterprise units (no taxpayer identification number) and individual consumers, "name" is required, other items can be filled in according to the actual business situation. If the consumer can accurately provide the above information to the merchant, you can issue ordinary VAT invoices, do not need to provide the sales side of the taxpayer identification number, address and telephone number, bank account and account information, and do not need to provide relevant documents or other supporting materials.
8
When issuing VAT invoices, how to fill in the columns on the invoice face that cannot meet the issuance requirements?
Answer:If the taxpayers need to indicate the information when issuing invoices according to their business needs and there is no corresponding column on the invoice face, they can indicate it in the Remarks column of the invoice. The maximum number of characters in the remarks column of VAT invoice is 230 characters or 115 Chinese characters.
9
Can general taxpayers applying the simplified tax calculation method issue special VAT invoices?
Answer:
In addition to the following cases, special invoices can be issued for taxable items subject to the simplified tax calculation method:
(1) the sale of non-clinical human blood by a monoclonal plasma station belonging to the general taxpayers of value-added tax (VAT), and the calculation of tax payable according to the simplified method in accordance with the levy rate of 3%;
(2) the sale of old goods by taxpayers;
(3) the sale of fixed assets that have been used by taxpayers, with a reduction of the taxable value by the rate of 3%; and
(3) the sale of fixed assets that have been used by taxpayers, with a reduction of the taxable value by the taxpayer. (3) the sale of fixed assets used by the taxpayer, a reduction of 2% of the tax;
(4) tax laws and regulations stipulate that special invoices shall not be issued in other cases.
10
Can a natural person issue VAT invoices?
Answer:At present, the issuance of VAT invoices by natural persons is limited to the sale of real estate and the lease of real estate.
11
Is it possible to account for the electronic ordinary VAT invoice received?
Answer:According to the provisions of Article 8 and Article 9 of the newly revised Measures for the Administration of Accounting Files (Decree No. 79 of the State Archives Administration of the Ministry of Finance of the People's Republic of China), qualified electronic invoices can be kept in electronic form only to form electronic accounting files. According to the Announcement of the State Administration of Taxation on Issues Relating to the Implementation of Value-added Tax Electronic Ordinary Invoices Issued through the Value-added Tax Electronic Invoice System (Announcement of the State Administration of Taxation No. 84 of 2015), the invoicing party of the Value-added Tax Electronic Ordinary Invoices and the party to whom the invoices are issued require paper invoices and can print the layout documents of the Value-added Tax Electronic Ordinary Invoices on their own, which are the same as those of the electronic ordinary invoices supervised by the State tax authorities in respect of their legal validity, basic purpose and basic usage provisions. Its legal effect, basic usage and basic provisions for use are the same as those of the ordinary VAT invoices supervised by the state tax authorities.
12
When a general taxpayer conducts business beyond the scope of tax registration, shall it issue invoices by itself or by the tax authorities on behalf of the taxpayer?
Answer: All general taxpayers issue VAT invoices on their own.
13
Camp reform small-scale taxpayers, accidentally occurring a business, the amount of more than 5 million, can go to the tax authorities on behalf of the special invoices or need to be registered as a general taxpayer, and then receive the tickets to open their own?
Answer:You can apply to the competent state tax authorities to issue VAT invoices on your behalf.
14
Originally a pure local taxpayer, but registered as a general VAT payer after the reform, can it choose to issue VAT invoices on behalf of the state tax authorities without buying tax-control machines?
Answer:No. General taxpayers should issue invoices by themselves. General taxpayers should issue invoices by themselves. According to the Circular on the Policies of Offsetting VAT Tax on Special Equipment and Technical Maintenance Costs of VAT Control System (Cai Shui [2012] No. 15), VAT taxpayers who first purchased the special equipment of VAT control system (including ticket separator) on or after December 1, 2011, can apply for invoices on the basis of VAT invoices issued by the VAT authorities after purchasing the special equipment of VAT control system. With the special invoice obtained from the purchase of VAT-control system special equipment, the full amount of the VAT payable can be offset (the offset amount is the total amount of price and tax), and the shortfall can be carried forward to the next period for further offset.
Industry Issues
(1) Construction Services, Sale of Real Estate and Rental of Real Estate
15
What are the special regulations on invoicing for the sale of construction services, real estate and rental of real estate?
Answer:When a taxpayer issues a VAT invoice on his/her own or on behalf of the tax authorities for the provision of construction services, he/she should indicate the name of the county (city or district) where the construction services take place and the name of the project in the remarks column of the invoice.
When taxpayers issue VAT invoices on their own or on behalf of tax authorities for the sale of real estate, they shall fill in the name of the real estate and the number of the house property right certificate in the column of the invoice "Name of Goods or Taxable Labor Services or Services" (without the house property right certificate, it may not be filled in), and fill in the area unit in the column of the invoice "Units", and fill in the area unit in the column of the invoice "Units". "column fill in the area unit, remarks column indicate the detailed address of the real estate.
When renting real estate, taxpayers issue VAT invoices on their own or on behalf of tax authorities, the detailed address of the real estate shall be indicated in the Remarks column.
16
How to issue invoices for general contractors and subcontractors in construction subcontracting projects?
Answer: The subcontractor will invoice the general contractor for the contracted project, and the general contractor will issue a VAT invoice for the full amount of the construction project to the contractor according to the regulations, without reflecting the difference in subcontracted amount on the face of the invoice.
17
When a taxpayer provides construction services and the head office pays for the goods and services purchased for the construction project of the subsidiary company or makes a bank acceptance, can the VAT input tax be deducted if the actual unit of payment of the purchased goods is not the same as the name of the purchasing unit stated on the VAT invoice?
Answer:According to the principle that substance is more important than form, according to the provisions of Guo Shui Han [2006] No. 1211, the VAT invoice obtained from the supplier for the purchase of goods by the branch, and the payment of goods by the head office, resulting in the inconsistency between the actual paying unit of the purchased goods and the purchasing unit name stated on the invoice, does not fall into the category of "Circular of the State Administration of Taxation on Several Issues of Strengthening the Management of VAT Collection" (《State Administration of Taxation on Several Issues of Strengthening the Management of VAT Collection》(国税局关于加强增值税征收管理若干问题) . Circular of the State Administration of Taxation on Several Issues Concerning Strengthening the Administration of Value-added Tax Collection (Guo Shui Fa [1995] No. 192), the relevant provisions of paragraph (3) of Article 1 of the Circular, and is allowed to deduct the input VAT amount.
So, if the VAT invoice obtained from the supplier for the goods purchased by the branch and the payment of the goods is made by the head office, and the actual unit of payment for the purchased goods is not the same as the name of the purchasing unit stated on the invoice, the deduction of VAT input amount is allowed.
18
Real estate development enterprise sales of property, property belongs to more than two **** all people, invoices how to open **** all people information purchaser name column can print two **** all people's names, but the taxpayer identification number can only be entered into a buyer ID number, how to open the invoice?
Answer: For *** people to buy real estate, the invoice purchaser name column can be filled in two *** people name, taxpayer identification number column fill in one of the first *** people valid ID number, fill in the Remarks column of the other *** people valid ID number and real estate address and other information.
19
General taxpayers leasing real estate is not in the location of the organization, is the location of the real estate on behalf of the invoice, or by the taxpayer's own invoice?
Answer:If a general taxpayer rents out real estate that is not located in the place where the organization is located, the taxpayer will issue the invoice by himself/herself.
(2) Financial Services
20
Can I issue special invoices for loan services?
Answer:According to the provisions of Article 27 of the Pilot Measures, the VAT amount included in the interest of loan services purchased by taxpayers cannot be deducted from the output VAT amount, and they do not need to issue special VAT invoices.
21
Is it possible to issue VAT invoices for interest on deposits after the reform?
Answer:After the reform, deposit interest is a non-VAT item, and VAT invoice cannot be issued.
22
How does the insurance company issue VAT invoice for the collection of vehicle tax?
Answer:According to the Notice on Matters Relating to the Work of Invoice Information Involving Vehicle and Vessel Tax Collected and Paid by Insurance Companies after the Camp Reform and Increase (Min Di Shui 〔2016〕 No.62), the information on vehicle and vessel tax collected by insurance companies is required to be stated in the Remarks column when VAT invoices are issued, and the specific information includes: the insurance policy number, the tax belongs to the period (detailed to the month), the vehicle and vessel tax collected on behalf of the company, and the late payment fee, Total, etc.
23
Securities company business department to customers to collect trading commissions and the exchange's commission fee, dealer fees, transfer fees and other charges, the exchange clearing company is invoiced to the headquarters of the securities company, or to the business department?
Answer: the flow of taxable services according to the invoice, the exchange clearing company invoices to the headquarters of the securities company, the headquarters of the securities company issued invoices to the business department, the business department issued invoices to customers.
(C) Modern Services
24
How to issue VAT invoices for conference services provided by pilot taxpayers?
Answer:Pilot taxpayers providing conference services, including accommodation, catering, entertainment, tourism and other services, belong to part-time business behavior, and when issuing VAT invoices, they shall not uniformly issue the above services as "conference fee", but shall, according to the commodity and service codes stipulated in the "Classification of Commodities and Services for Tax Purposes and Codes (Trial)", issue VAT invoices on the same invoice with the commodity and service codes of "conference fee".
(D) life services
25
Agricultural products purchasing enterprises how to use and issue purchase invoices?
Answer: Taxpayers who need to issue purchase invoices for the purchase of self-produced agricultural products from individual agricultural producers should apply to the competent state tax authorities for processing in accordance with Article 5 of the Provisions on the Use of General-purpose Machine-printed Invoices (for Purchase) of the Fujian Provincial Bureau of National Taxation; the competent tax authorities should increase the authorization of purchase invoices for the taxpayers' tax-controlled equipments in accordance with the regulations; the taxpayers can issue purchase invoices through the tax-controlled invoicing system. The taxpayer can issue acquisition invoices through the tax-control invoicing system by using ordinary VAT invoices.
26
How to offset the input tax of agricultural products purchased for providing catering services?
Answer:
A catering enterprise with general VAT taxpayer purchasing agricultural products shall calculate input tax credit according to the following provisions:
(1) Purchasing agricultural products from general VAT taxpayer shall obtain VAT invoices or VAT general invoices from the other party. Calculate the input tax according to the tax amount stated on the VAT special invoice, or according to the purchase price of the agricultural products stated on the general VAT invoice and the deduction rate of 13%.
(2) Purchase of agricultural products from small-scale taxpayers, you can get the ordinary VAT invoice issued by the other party and calculate input tax according to the purchase price of agricultural products stated in the ordinary VAT invoice and 13% deduction rate.
(3) Purchasing self-produced agricultural products from individual agricultural producers, catering enterprises can issue VAT invoices (the system automatically prints the word "purchase" in the upper left corner of the invoice) and calculate input tax according to the purchase price of agricultural products stated on the VAT invoice and the deduction rate of 13%.
The primary agricultural products purchased from the wholesale and retail sectors can be deducted from the input tax according to the purchase price of the agricultural products and the deduction rate of 13% if there is data in the "Tax Column" on the general VAT invoice; the data in the "Tax Column" is "tax-free" or "*", shall not be calculated against input tax.
27
Property companies on behalf of the collection of water and electricity charges, collected on behalf of the maintenance fund in the local tax, although invoiced, but the difference can be deducted to pay the business tax, after the reform, how to issue invoices?
Answer: If a property company collects utility bills and issues invoices in its own name, it should declare and pay value-added tax at the applicable rate.
At the same time, the following conditions are met on behalf of the collection of water and electricity charges, not belong to the property company's out-of-the-price charges:
(1) the water company, the power company will be invoiced to the customer;
(2) the property company will be the invoice forwarded to the customer;
(3) the property company according to the water company, the power company's actual collection of utility bills with the customer settlement. .
Residential special maintenance fund, refers to the property company accepts the owners' management committee or the property owner, the user entrusted with the management of the house *** parts of the maintenance fund and *** facilities and equipment maintenance fund, does not belong to the scope of the value-added tax levied, and can not issue a value-added tax invoice.
28
Can I issue VAT invoices for property and utility charges?
Answer:Except for the buyer belonging to other individuals who are not allowed to issue VAT invoices, other cases can be issued in accordance with the regulations.