Income from main business:1904.76 (2000/1.05)
Taxes payable-VAT payable: 95.24 (2000/ 1.05*0.05)
2. When paying the wages collected and paid on behalf of others:
Debit: Other payables -XX salary? Insurance 8000
Loan: bank deposit? 80000
3. Pay taxes:
Debit: Bank deposit 95.24
Loan: Taxes payable-VAT payable 95.24
4. Provide business tax and surcharges
Accounting method of labor dispatch difference after camp reform;
(1) Accounting treatment when revenue is recognized
Debit: bank deposit
Loan: income from main business
Taxes payable-unpaid VAT
(2) Pay the wages and benefits of the dispatched employees, and handle the accounts of social insurance and housing accumulation fund for them.
Borrow: Taxes payable-VAT unpaid
Main business cost
Loans: bank deposits
What should small-scale taxpayers do if they issue ordinary invoices after the reform of the camp? Small-scale taxpayers provide labor dispatch services, with the total price and extra-price expenses obtained as sales, and the value-added tax is calculated and paid at the rate of 3% according to the simple tax calculation method; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.
Can VAT taxpayers with differential taxation issue special invoices? Value-added tax payers with differential taxation cannot issue special invoices.
1. For the transfer of financial commodities, the sales amount shall be the difference between the purchase price and the selling price, and no special VAT invoice shall be issued.
2. Brokerage agency services, with the total price and out-of-price expenses obtained, after deducting the * * * fund or management fee collected from the entrusting party and paid on its behalf, are sales. No special VAT invoice shall be issued for the * * * fund or administrative fees charged to the entrusting party.
3. The pilot taxpayers provide financing after-sale leaseback service for tangible movable property, and the principal of the tangible movable property price collected from the lessee shall not issue special VAT invoices, but ordinary invoices may be issued.
4. When the pilot taxpayers provide tourism services, they can choose the balance of the total price and out-of-price expenses after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies as sales. The pilot taxpayers who choose the above method to calculate the sales volume shall not issue special VAT invoices for the above expenses collected and remitted by the buyers of tourism services, but may issue ordinary invoices.
How to fill in the differentiated tax return form of small-scale labor dispatch companies? Beijing national tax 20 16.6.30 has this example.
Beijing Litong Labor Dispatch Company (general taxpayer) signed a labor dispatch agreement with Jinyuan Engineering Company to provide labor dispatch services for Jinyuan Engineering Company. Litong Labor Dispatching Company pays wages, social insurance and housing accumulation fund to dispatched employees on behalf of Jinyuan Engineering Company. 2065438+May 2006, Litong Labor Dispatching Company * * * earned 535,500 yuan in labor dispatch income and issued a general VAT invoice in full. Among them, the salary paid by Jinyuan Engineering Company to the dispatched employees is 23 1 10,000 yuan, the social insurance is10.89 million yuan, and the housing accumulation fund is10.05 million yuan. Litong Labor Dispatching Company purchased a batch of office furniture this month and obtained a special VAT invoice, indicating that the sales amount is 30,000 yuan and the tax amount is 0.5 1.000 yuan. And it has been certified this month. (2) If Litong Labor Dispatching Company chooses to pay the differential tax, it shall calculate and pay the value-added tax at the rate of 5% according to the simple tax calculation method, excluding the tax sales (53.55-23.1-18.9-10.5) ÷ (1+). The specific filling method is as follows:
1. Fill in the balance deduction item in the attached information (III) of the VAT tax return, and Litong Labor Dispatching Company chooses to apply the simple method of 5% levy rate to levy VAT, then this business is filled in the fifth column.
① After deducting the difference, the total price tax of service, real estate and intangible assets in this period is 535,500 yuan, and fill in "Total price tax of service real estate and intangible assets in this period (duty-free sales)".
② The "opening balance" in the second column "Deducting labor, real estate and intangible assets" should be "0".
③ Fill the amount of 525,000 generated in this period that can be deducted by the difference into the amount generated in this period, and the amount that should be deducted in this period should be the total amount of 525,000 in columns 2 and 3.
④ The "actual deduction amount in this period" should be 525,000 yuan. This column ≤ the fourth column, and this column ≤ the first 1 column.
⑤ Column 6 "Deduction items of labor, real estate and intangible assets" and "ending balance": fill in the ending balance of labor, real estate and intangible assets deduction items and the current amount. This column = 4th column-5th column =0. 2. Fill in the sales information of the current period in the information attached to the VAT tax return (1) ① Fill in the invoiced sales amount of 5 10000 and the tax amount of 25,500 in the third and fourth columns under "Issuing other invoices" in column 9b respectively.
② The total sales in column 9 of column 9b should be 5 10000, the total output (tax payable) in column 10 of column 9b should be 25,500, and the total listed tax in column 9b should be 535,500.
③ Column 9b "Actual Deducted Amount of Labor, Real Estate and Intangible Assets Deduction Project in the Current Period" 12 should be 525,000 yuan, and the difference can be deducted (fill in the data in the fifth column corresponding to the data in the attached data of VAT tax return (III)). After deducting the difference between column 9b 13 and column 14, the tax-included and taxable amount of sales are 10000 and 500 respectively.
3. As the simple collection rate method of 5% is selected, the input tax amount of 565,438+000 yuan corresponding to the obtained special VAT invoice will not be deducted, and it is unnecessary to fill in the VAT tax return. 4. Fill the tax-free sales of 5 10000 before deducting the difference in column 5 "general items" and "months" of the VAT tax return (applicable to general taxpayers), and fill "500" in column 2 1, column 24, column 32 and column 34 "general items" and "months".
What are the requirements for issuing invoices to taxpayers with different taxes after the comprehensive reform of the camp? Provisions on differential taxation and invoicing (personal arrangement):
1. Labor dispatch service. Taxpayers who provide labor dispatch services can choose to pay the difference tax. The obtained price and extra-price expenses, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are sales, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method. The employer may not issue special invoices for value-added tax, but may issue ordinary invoices for the payment of wages and benefits of dispatched employees and the handling of social insurance and housing accumulation fund for them.
2. Taxpayers who provide human resources outsourcing services pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units on behalf of customers and social insurance and housing accumulation funds paid by agents. The wages collected from the entrusting party and paid on its behalf, social insurance and housing accumulation fund paid by the agent shall not issue special VAT invoices, but ordinary invoices may be issued.
Three. Tourism services: When the pilot taxpayers provide tourism services, they can choose to use the total price and extra-price fees as sales after deducting accommodation fees, catering fees, transportation fees, visa fees, ticket fees and fees paid to other units or individuals from the buyers of tourism services. Pilot taxpayers who use this method to calculate sales may not issue special VAT invoices for the above expenses collected and paid by the buyers of tourism services, but may issue ordinary invoices.
4. Brokerage agency service. The sales amount is the balance of the total price and out-of-price expenses after deducting the * * * fund or management fee charged to the entrusting party and paid on its behalf. No special VAT invoice shall be issued for the * * * fund or administrative fees charged to the entrusting party.
Verb (abbreviation of verb) tangible movable property financing sale and leaseback service. According to the Tangible Movable Property Financing Sale and Leaseback Contract signed before April 30, 20 16, the taxpayer chooses the balance of the principal of the price charged from the lessee, the loan interest paid to the outside world (including the interest on foreign exchange loans and RMB loans) and the interest on bond issuance after deducting all the price and out-of-price expenses as the sales amount, and the principal of the tangible movable property price charged from the lessee shall not be issued with a special VAT invoice.
Six, telecommunications enterprises accept donations for public welfare undertakings. China Mobile Communications Group Co., Ltd., China United Network Communications Group Co., Ltd., China Telecom Group Co., Ltd. and their member units accept donations to non-profit organizations through SMS public service numbers, and the balance after deducting donations paid to non-profit organizations is sales. The donations it accepts shall not issue special VAT invoices.
Differential tax payment refers to a service enterprise that provides labor dispatch. The document (Cai Shui [2016] No.47) stipulates that general taxpayers who provide labor dispatch services can calculate and pay VAT according to the general taxation method in accordance with the relevant provisions of the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.36). You can also choose to pay taxes according to the difference, and the total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the dispatched employees and the social insurance and housing accumulation fund handled for them, are the sales, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method. Small-scale taxpayers pay VAT at the rate of 3% according to the simple tax calculation method.
Policy provisions on the difference between "camp reform" and "camp reform"
Taxable services that declare the difference tax must be taxable services that collect the difference tax according to the relevant national business tax policies, including: 1. Transportation: transportation subcontracting business and combined transportation business. 2. Some modern service industries: warehousing business undertaken by pilot logistics and survey and design services undertaken by survey and design units. 3. Agents: intellectual property agency, advertising agency, freight forwarding, shipping agency service, non-vessel shipping service, chartered flight service and customs declaration agency service. 4. Tangible movable property financial leasing refers to the financial leasing business undertaken by units approved by the People's Bank of China and the Ministry of Commerce (including the former Ministry of Foreign Trade and Economic Cooperation and the former State Economic and Trade Commission before the establishment of the Ministry of Commerce).
It should be noted that the deduction items should be strictly implemented in accordance with the policy and should not be expanded without authorization. For example, the items that allow the pilot logistics to undertake warehousing business to deduct the price are the warehousing expenses paid to other warehousing partners; The survey and design business undertaken by the survey and design unit is allowed to deduct the project price, that is, the survey and design fees paid to other survey and design units or individuals; The items from which the price of tangible movable property is allowed to be deducted are the actual cost of the leased goods undertaken by the lessor, including payment, customs duties, value-added tax, consumption tax, transportation and miscellaneous fees, installation fees, insurance (guarantee) fees and loan interest (including foreign exchange loan interest and RMB loan interest) undertaken by the lessor. It should also be noted that the differential tax deduction of transportation industry is different from the input tax deduction, and the miscellaneous fees such as loading and unloading fees and insurance fees indicated in the settlement documents of transportation and miscellaneous fees can also be deducted when the differential tax is levied.
Voucher requirements for differential taxation of "VAT reform"
Items that are allowed to fill in the List of Deductible Items for Taxable Services and deduct the price shall obtain certificates that comply with laws, administrative regulations and relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Specifically: 1. If the payment is made to a domestic unit or individual, and the behavior of the unit or individual falls within the scope of business tax or value-added tax collection, the invoice issued by the unit or individual shall be the legal and valid certificate. Difference taxation is different from input tax deduction, and there is no specific requirement for the types of invoices obtained, as long as the invoices comply with laws and regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). 2. The payment of administrative fees or * * * funds shall be subject to the financial bills issued. 3. Payment to overseas units or individuals shall be made on the basis of foreign exchange payment vouchers and receipts of the units or individuals. 4. Other legal and valid documents stipulated by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
It should be noted that taxpayers should declare the difference between business tax and value-added tax to the local tax authorities for the vouchers obtained from the business before the pilot. Taxpayers pay the deductible price of the difference and obtain unified invoices for road and inland waterway cargo transportation, which can be used as input deduction vouchers and can be used as tax deduction vouchers after certification. If it is used as a differential tax voucher, authentication is not required. Fill in the list of taxable service deductions, and fill in Schedule 3 as required. However, for the special VAT invoices issued by non-pilot taxpayers who have paid taxes, they shall be certified and declare the deduction of input tax, and shall not declare the deduction difference. If the certified unified invoices for inland waterway cargo transportation obtained by taxpayers are not used as input tax deduction vouchers, but as differential tax vouchers, these invoices should be excluded from the input tax details when reporting, and then the differential tax declaration should be made. It is not allowed to deduct the input tax and declare the differential tax.
Fill in the project of "VAT reform" differential tax
The first is registration. Taxpayers who pay the differential tax shall register with the competent tax authorities in accordance with the regulations before filing tax returns. Column 1 2 of the schedule1column of the general taxpayer's tax return that has not been declared as required cannot be filled in. The second is to fill in the form. Taxpayers who declare the difference tax shall fill in the List of Taxable Service Deductions and Annex III of the Declaration Form (Taxable Service Deductions Details). Five copies of the revised VAT declaration form for "VAT reform", the main table 1 copy, three copies of the attached table (sales details of the current period, input tax details of the current period and taxable service deduction items) and the fixed assets input tax deduction table 1 copy. Schedule 1, Schedule 2 are primary schedules, and Schedule 3 is secondary schedules. The information in schedule 1 should be filled in according to the information in schedule 3. The order of filling in the declaration form is to fill in the secondary schedule first, then fill in the primary schedule, and finally fill in the main table. The specific sequence is Schedule 3, Schedule 1, Fixed Assets Deduction Schedule, Schedule 2 and Main Table.
Specific requirements: 1. If the "voucher type" in the list of taxable service deduction items is "invoice", the "invoice taxpayer identification number" must be filled in. 2. The "tax amount" in the "Total" column of this form should be consistent with the sum of the data in the columns attached to the VAT tax return (III) minus the current amount of this project. 3. Schedule 3 (Details of Taxable Service Deduction Items) Filling requirements: The input tax for selling taxable goods with different tax rates does not need to be accounted separately, and the output tax with different tax rates can be deducted as long as the input tax is obtained. However, since the sales amount is deducted from the differential tax, the deductible items with different tax rates must be accounted for separately. When filling in Schedule 3, the total taxable service price tax and the opening balance, the amount incurred in this period, the deductible amount in this period, the actual deductible amount in this period and the final balance of taxable service deduction items should be filled in according to different tax rates. All the amounts required in Schedule 3 are tax-inclusive.
Hello! Small-scale taxpayer's labor dispatch company! Can I issue a special VAT invoice when providing labor dispatch service? Taxpayers who choose to pay the differential tax will charge the employer for paying the wages and benefits of the dispatched employees, handling social insurance and housing accumulation fund for them. No special VAT invoice may be issued, but ordinary invoices may be issued.