A: Since May 1, 2016, the pilot taxpayers and new VAT taxpayers included in the scope of implementation of the new system shall use the new system to select the corresponding code for issuing VAT invoices.Taxpayers who have used the new system before May 1, 2016 shall complete the upgrading of the invoicing software before August 1st. VAT special invoices, VAT special invoices for the goods transportation industry, VAT ordinary invoices, and uniform invoices for the sale of motor vehicles issued using the upgraded version of the VAT invoice system.
3. What is the impact of wrong tax classification code of goods and services on enterprises?
Answer: According to Article 22 of the Measures for the Administration of Invoice of the People's Republic of China and Article 11 of the Provisions on the Use of Special VAT Invoices, taxpayers who do not select the tax classification and coding of goods and services belong to the incomplete filling of invoice columns. Invoices that do not comply with the regulations shall not be used as financial reimbursement vouchers, and any unit or individual shall have the right to refuse to accept them. Failure to issue invoices in accordance with the specified time limit, order, columns, all joints at once, the competent tax authorities will be dealt with in accordance with Article 35, paragraph 1 of the "Chinese People's *** and the State Invoice Management Measures", and the tax authorities will order rectification, and may impose a fine of up to 10,000 yuan, and publicize the punishment.
Is it necessary to modify the tax classification code of goods and services after it is wrongly opened?
A: For taxpayers who are found to have chosen codes that do not comply with the regulations through review by the tax authorities, the competent tax authorities will order the taxpayers to make corrections within a certain period of time. If the correction is not made after the deadline, it is regarded as a malicious choice of code. The taxpayer maliciously chooses the code belongs to issue invoices that do not conform to the actual business situation, the competent tax authorities will deal with it in accordance with the first paragraph of Article 37 of the "Measures for the Administration of Invoice of the People's Republic of China*** and the People's Republic of China", confiscate the illegal income, and if the amount of false invoicing is under 10,000 yuan, it can be concurrently imposed with a fine of less than 50,000 yuan; if the amount of false invoicing is more than 10,000 yuan, it can also be concurrently imposed with a fine of 50,000 yuan or above and less than 500,000 yuan; and if the crime constitutes Criminal liability shall be investigated according to law.
4, the reasons for being locked disk (low match & professionals screening)
(1) the wrong choice of code, and the actual business does not match;
(2) selected the right code, but the invoicing of the content of the code with the selected differences, or invoicing content is not standardized expression.
Example: a company to talk about business needs to entertain customers, customers to the hotel dinner, reimbursement when the financial urge to take the hospitality invoice back. The company asked the hotel with the content of the hospitality invoice. Hotel invoices written in the name of goods, "hospitality", the commodity code selected "catering services". The code is correct, but the content of the invoice is not consistent with the code, so there is a risk of locking the disk.
5, according to the system recommended selection of the code, the matching degree of more than 90%, why is still locked disk?
What is the use of "intelligent coding" and "intelligent coding"?
Answer: "Intelligent Coding" and "Intelligent Code Assignment" is a function developed by the software service unit to help enterprises complete the selection of tax classification codes more conveniently and quickly. When the matching degree is 100%, it means that it matches completely with the code library of the State Administration of Taxation. In other cases, it will be recommended according to the degree of selection of all users (generally >85% can be regarded as error-free, and manual judgment should be carried out for low ratings). This recommendation is not 100% in line with your actual situation, but can be used as a reference, according to the recommended keywords in the code or classification, to narrow down the scope of the search, and ultimately determined by the code table.
Example: the sale of gibberellic acid patterned cartons, commodity name "gibberellic acid cartons", the intelligent assignment code recommended "Chinese medicine" tax code. According to the actual business manual search out "paper and cardboard containers" tax code. The correct choice is not to judge by the degree of match, but to choose the tax classification code according to the actual business.
6. I found two codes that both match, how do I determine which one is correct?
Example: my company sells children's swimming rings made of rubber, I search for the code, according to the material "rubber" can be searched for other rubber products, according to the use of "toys" can also be searched for other toys, so I should choose which will not be locked? I can search for other rubber products by material "rubber" and other toys by use "toys".
A: Choose the most appropriate one, you can do according to the scope of business and the main products and services to assist in judgment.
7. Is it possible to modify the tax rate corresponding to the commodity tax classification code?
A: If the tax rate corresponding to the selected commodity tax classification code is inconsistent with the actual tax rate, the tax rate can be changed. For example, if a small-scale taxpayer chooses catering service, the system brings out a tax rate of 6%, which can be changed to 3%. When you choose "Yes" for "Enjoy Preferential Policies", you have to choose the preferential tax rate in the "Tax Rate" item according to the actual situation.