General problem
1
How many denominations are there in quota invoice?
A: At present, there are eight denominations of general quota invoice, namely 0.5 yuan, 1 yuan, 2 yuan, 5 yuan, 10 yuan, 20 yuan, 50 yuan and 100 yuan.
2
If an enterprise that has increased business tax has both business tax invoices and value-added tax invoices, can it still issue business tax invoices if value-added tax business occurs?
A: For taxpayers who have received invoices from the national tax authorities, their original business tax invoices should be cancelled and no longer used.
three
In the pilot reform of the camp, the general taxpayer started business in May and issued printed local tax invoices for its balance. When filing a tax return in June, which column should be filled in for the corresponding sales amount in "Attached Information of VAT Tax Return (I)"?
A: The general taxpayer of the pilot reform of the camp will start business in May and issue printed invoices for the remaining local taxes. When filing tax returns in June, the corresponding sales amount should be filled in the column of "Issuing Other Invoices" in Attached Information of VAT Tax Return (I).
four
Can taxpayers who have been included in the new VAT invoice management system receive ordinary quota invoice and manual invoices (version 100 yuan)?
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 in accordance with regulations; Taxpayers who really need to use the new VAT invoice management system when using the tax control system to issue invoices and collect small fees may apply to the competent tax authorities for ordinary quota invoice or ordinary manual invoices (100 Yuan Edition).
five
Taxpayers provide enterprise management services, and contracts signed with customers are charged quarterly. When collecting the management fee for the second quarter at the end of June, how should they issue the national tax invoice in full or separately issue the local tax invoice and the national tax invoice after proportional sharing?
A: According to Article 45 of Annex/KLOC-0 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36), the time when the VAT liability occurs is the day when the taxpayer has taxable behavior and received the sales money or obtained the evidence for claiming the sales money. Therefore, businesses should issue VAT invoices in full, and there is no need to divide the sales revenue of business tax and VAT.
six
What are the requirements for merchants to issue special VAT invoices for consumers?
A: Taxpayers should issue special VAT invoices to buyers who ask for special VAT invoices. The buyer shall provide four items of information: name (non-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 relevant certificates or other supporting materials.
If the actual payer (cash, credit card, third-party payment platform, etc. ) belongs to other individuals, but requires the "buyer" to issue a special invoice, the seller can indicate the name and valid certificate number of the actual payer in the remarks column.
seven
What are the requirements for merchants to issue ordinary VAT invoices for consumers?
Answer: If the seller issues an ordinary VAT invoice and the buyer is an enterprise, non-enterprise unit (with taxpayer identification number) and individual industrial and commercial households, the "name" and "taxpayer identification number" in the buyer's column should be filled in, and other items should 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 should be filled in, and other items can be filled in according to the actual business situation. If consumers can accurately provide the above information to businesses, they can issue a general VAT invoice, without providing the seller with the taxpayer identification number, address, telephone number, bank and account number information, and without providing relevant certificates or other supporting materials.
eight
When issuing VAT invoices, how can I fill in the invoice face column if I can't meet the issuing requirements?
A: Taxpayers need to indicate 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 230 characters or 1 15 Chinese characters.
nine
Can ordinary taxpayers issue special invoices for value-added tax by applying simple methods?
Answer: Except for the following circumstances, special tickets can be issued for taxable items that are subject to the simple tax calculation method:
(1) The plasma collection station, which belongs to the general VAT taxpayer, sells human blood for non-clinical use, and the tax payable is calculated according to the simple method at the tax rate of 3%;
(2) Taxpayers sell secondhand goods;
(3) Sales of fixed assets for personal use shall be taxed at a reduced rate of 2%;
(4) Other circumstances in which special invoices may not be issued as stipulated by tax laws and regulations.
10
Can a natural person issue a special VAT invoice?
A: At present, the special VAT invoices issued by natural persons are limited to selling real estate and renting real estate.
1 1
Can the electronic VAT invoice be recorded?
Answer: 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 People's Republic of China (PRC)), qualified electronic invoices can only be saved in electronic form to form electronic accounting files. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of the VAT Electronic Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.84, No.2015), if the drawer and payee of the VAT electronic invoice need a paper invoice, they can print the format file of the VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT electronic invoice supervised by the national tax authorities.
12
Do ordinary taxpayers issue invoices for businesses outside the scope of tax registration themselves or do tax authorities issue invoices on their behalf?
A: Ordinary taxpayers will issue their own VAT invoices.
13
Small-scale taxpayers have changed from enterprises to business, and the amount is more than 5 million. Can they go to the tax authorities to issue special invoices, or do they need to register as ordinary taxpayers before issuing invoices themselves?
A: You can apply to the competent national tax authorities for issuing VAT invoices.
14
The original pure local tax households, registered as ordinary VAT people after the reform of the camp, can choose to issue invoices in the national tax authorities without purchasing tax control equipment?
A: No. General taxpayers should issue their own invoices. According to the Notice on Relevant Policies for Deducting VAT Tax from Special Equipment and Technical Maintenance Expenses of VAT Control System (Caishui [2065 438+02] 15), VAT taxpayers purchase special equipment for VAT control system for the first time on or after 201year+1 inclusive.
Industry problems
(a) Construction services, real estate sales and real estate rental
15
What are the special rules for issuing invoices when selling construction services, real estate and renting real estate?
Answer: Taxpayers providing construction services should issue their own VAT invoices or the tax authorities should indicate the county (city, district) and project name in the remarks column of the invoices.
When taxpayers sell real estate, they should fill in the real estate name and house property certificate number in the column of "name of goods or taxable services", 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 tax authorities.
16
How do the general contractor and subcontractor issue invoices for construction subcontracting projects respectively?
Answer: The subcontractor issues invoices to the general contractor for the contracted projects, and the general contractor issues full value-added tax invoices to the contractor of the construction projects according to the regulations. If the face value does not reflect the difference, 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 the document [2006]1211,the head office uniformly issues special VAT invoices for the goods purchased by the branches, resulting in the inconsistency between the actual payer of the purchased goods and the name of the purchasing unit indicated on the invoice, which does not belong to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Administration of VAT Collection (Guo Shui Fa
Therefore, the special VAT invoice for the purchased goods obtained by the branch from the supplier is paid by the head office. 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, which belongs to more than two owners. How to issue the owner information on the invoice? Buyer's name column can print two * * owner's names, but only one buyer's ID number can be entered in the taxpayer identification number. How to issue the invoice?
Answer: If someone buys a real estate, you can fill in the names of two * * * owners in the invoice purchaser's name column, first fill in the valid ID number of one * * * owner in the taxpayer identification number column, and fill in the valid ID number and real estate address of the other * * * owner in the remarks column.
19
Do ordinary taxpayers rent properties that are not in institutions, open them on their behalf at the location of the property, or do taxpayers invoice themselves?
Answer: The general taxpayer rents out the real estate that is not in the institution, and the taxpayer issues the invoice by himself.
(2) Financial services
20
Can I make a special invoice for the loan service?
A: According to Article 27 of the Pilot Measures, the value-added tax included in the interest of taxpayers purchasing loan services cannot be deducted from the output tax, and there is no need to issue special invoices for value-added tax.
2 1
After the reform of the camp, can deposit interest be invoiced for VAT?
A: After the reform of the camp, the deposit interest belongs to the 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 Matters Related to the Collection and Remittance of Travel Tax Invoice Information by Insurance Companies after the VAT Transformation Reform (Min Di Shui [2065438+06] No.62), the travel tax information collected and remitted by insurance companies needs to be indicated in the remarks column when issuing VAT invoices. Specific information includes: policy number, tax payment 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 and transfer fees of the exchange. Does the settlement company of the exchange invoice the headquarters of the securities company or the sales departments?
A: Invoices are issued according to the process of providing taxable services. The Exchange Clearing Company issues invoices to the headquarters of the securities company, which issues invoices to the business department, and the business department issues invoices to customers.
(3) Modern service industry
24
How to issue VAT invoices when pilot taxpayers provide conference services?
A: If the pilot taxpayer provides conference services, including accommodation, catering, entertainment, tourism and other services, it is a part-time operation. When issuing VAT invoices, the above services should not be uniformly issued as "conference fees", but should be filled in on 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 to collect and issue purchase invoices for agricultural products purchasing enterprises?
A: Taxpayers who need to issue purchase invoices when purchasing agricultural products for their own use from individual agricultural producers shall apply to the competent tax authorities in accordance with Article 5 of the Provisions on the Use of General Machine Invoicing of Fujian Provincial State Taxation Bureau (for purchase only); The competent tax authorities shall, in accordance with the provisions, increase the authorization for taxpayers to issue purchase invoices for tax-controlled equipment, and taxpayers may issue purchase invoices using ordinary VAT invoices through the tax-controlled invoicing system.
26
How to deduct the input tax for providing catering services and purchasing agricultural products?
Answer: The general taxpayer of value-added tax in catering enterprises purchases agricultural products, and the input tax is deducted according to the following provisions:
(1) When purchasing agricultural products from general VAT taxpayers, you should ask the other party for special VAT invoices or general VAT invoices. 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) If you purchase 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 catering enterprises purchase self-produced agricultural products from individual agricultural producers, they 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%.
Among them, if you purchase primary agricultural products from wholesale and retail links and obtain the data in the "tax column" on the general VAT invoice, you can deduct the input tax according to the purchase price of agricultural products and the deduction rate 13%; If the data in the "Tax" column is "Exempted" or "*", the input tax deduction shall not be calculated.
27
Although the utilities and maintenance funds charged by the property company are invoiced at the local tax time, the difference can be deducted when paying the business tax. After the reform of the camp, how to invoice?
Answer: If a property management company collects utilities in its own name and issues invoices for customers, it shall declare and pay VAT at the applicable tax rate.
At the same time, the water and electricity charges collected and paid on behalf of the following circumstances do not belong to the property company's out-of-price expenses:
(1) Water supply companies and power companies issue invoices to customers;
(2) The property management company forwards the invoice to the customer;
(3) The property company shall settle accounts with customers according to the water and electricity charges actually collected by the water supply company and the power company.
Residential special maintenance funds refer to the maintenance funds for housing parts, facilities and equipment entrusted by the owners' management committee or property owners and users to the property management company, which do not belong to the scope of VAT collection and cannot issue VAT invoices.
28
Can property fees and utilities be invoiced for value-added tax?
Answer: Except that the buyer belongs to other individuals and cannot issue special VAT invoices, other circumstances can be increased according to regulations.