1. What should I do after the taxpayer's invoice is kept for five years?
A: According to Article 29 of the State Council's Decision on Revision (Order No.587 of the State Council of the People's Republic of China): "Article 29 Units and individuals that issue invoices shall keep them in accordance with the provisions of the tax authorities and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.
2. Do electronic invoices need to be stamped with a special invoice seal?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning 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.2015 No.84), "3. 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 ordinary VAT invoice supervised by the tax authorities. "
After consumers buy goods or services from enterprises, they generate transaction information in the ERP system of enterprises. The transaction information is generated by the electronic invoice pre-system and sent to the upgraded tax terminal and electronic ledger system, and the tax control data is returned to the electronic invoice service platform. The electronic invoice service platform electronically signs the processed tax-controlled data, and finally generates a voucher (PDF) file of the invoice data and sends it to the enterprise ERP system. After receiving the electronic invoice information, the enterprise ERP system can push it to the user's mobile phone by SMS, email, APP, etc. Consumers can view and download electronic invoice information.
Therefore, electronic invoices have tax-controlled signatures and enterprise electronic signatures, and there is no need to affix a special invoice seal.
3. Can the subsidy for canteen meals issued by enterprises be deducted before tax?
A: According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guo Shui Han [2009] No.3): "Regarding the deduction of employee welfare expenses,
The welfare expenses for enterprise employees stipulated in Article 40 of the Implementation Regulations include the following contents:
(2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees. "
Therefore, the canteen food subsidies issued by enterprises can be deducted as employee welfare expenses according to the part that does not exceed 14% of total wages and salaries.
4. How to deduct the expenses of activities in party member before tax?
A: According to Article 2 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Work Funds of Party Organizations in Non-public Enterprises (No.42 [2014]) issued by the Ministry of Finance of the Central Organization Department, "According to the Company Law of People's Republic of China (PRC), "The company should provide necessary conditions for the activities of party organizations" and the requirements in document 19971February 15, the General Office of the Central Committee of the CPC [20 12]1No.
Therefore, the part of the enterprise's expenditure on party member activities that does not exceed the total annual wages and salaries of employees 1% can be deducted before enterprise income tax.
5. Can the special invoice issued for the handling fee charged by the bank acceptance bill be deducted?
A: According to Article 27 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36), annex1Implementation Measures for the Pilot Project of Changing Business Tax to VAT, "the input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
Taxpayers' social and entertainment consumption belongs to personal consumption.
(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services. "
Attached with Notes on Sales Services, Intangible Assets and Real Estate: "1. Sales service.
(5) Financial services.
Financial services refer to the business activities of financial insurance. Including loan services, direct charge financial services, insurance services and financial commodity transfer.
2. Directly charged financial services, including handling fees, commissions, tips, management fees, service fees, handling fees, account opening fees, transfer fees, settlement fees, transfer custody fees, etc. , are all sales.
"
Therefore, the handling fee for bank acceptance of bills of exchange belongs to direct charging financial services, and the obtained special VAT invoice can be deducted if it is not used for the non-deductible items specified in the above documents.
6. Can an enterprise buy books as gifts for customers, and enjoy the reduction or exemption policy of books in retail and wholesale?
A: According to the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Continuing to Promote Preferential Policies for Cultural Value-added Tax and Business Tax (Cai Shui [2013] No.87), "2. 1October 20 13 1 to February 20 17 12.
Seven. Relevant definitions of this notice
(2) The scope of books, newspapers and periodicals (i.e. magazines) shall still be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing (Guo Shui Fa [1993] 15 1)? "
According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of State Taxation Administration of The People's Republic of China of the Ministry of Finance): "The following acts of units or individual industrial and commercial households shall be regarded as selling goods:
(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge. "
Therefore, your company's gift of purchased books to customers is regarded as sales. Those who meet the above tax exemption conditions can enjoy the VAT tax exemption policy after filing with the tax authorities.
7. If the special VAT invoice is not delivered to the buyer or rejected by the buyer, is there a time limit for the seller to fill in the upload information form in the new VAT invoice system?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Issuing Red-ink VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.47, 20 16), "1. After a general VAT taxpayer issues a special VAT invoice (hereinafter referred to as "special invoice"), sales returns, billing errors, and suspension of taxable services occur. , but it does not meet the conditions of invalid invoices, or it is necessary to issue special invoices in red because of some sales returns and sales discounts.
( 1)? If the special invoice obtained by the buyer is not used to declare deduction, but the invoice copy or deduction copy cannot be returned, the buyer should fill in the corresponding blue special invoice information when filling in the information form.
If the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used the invoice to declare the deduction and returned the invoice and deduction, the seller can fill in and upload the information form in the new system. When filling in the information form, the seller should fill in the corresponding blue special invoice information.
Verb (abbreviation of verb) This announcement shall come into force on August 1 day, 2065438. Matters not handled before shall be implemented in accordance with the provisions of this announcement. "
Therefore, if the special invoice has not been delivered to the buyer or rejected by the buyer since August 20 16, the certification period for the seller to fill in and upload the information form in the upgraded version of the VAT invoice system is not limited.
8. How to deduct the tax allowance of the general taxpayer's VAT return?
Answer: According to Annex 2 (applicable to general taxpayers) of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to VAT Tax Declaration after the Pilot Reform of Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.2016 13) and its attached materials: "?
(32) 18 column "actual tax deduction"
1. Taxpayers who have paid the tax allowance for the previous period should fill in the "number of this month" and "accumulated this year" in this column according to the following requirements.
(1) column "General items" in this column "Number of months": the column is filled according to the formula listed in the table.
(2) The column of "General Items" in this column is "Cumulative of this year": fill in the goods and services tax credit that actually deducts the taxable amount of general goods and services in this period. Compare the two data of "opening balance of temporary goods and services tax exemption" and "general tax payable for goods and services by general tax method", and take the smaller data.
In which: the opening balance of the suspense account goods and services tax allowance = column 65438 +03 "Tax Allowance in the previous period" and "Cumulative this year" in the column of "General Items";
Taxable amount of general goods and services in general tax calculation method = (output tax and general item1/column months-actual tax deduction and general item1column months) × output tax ratio of general goods and services;
Output tax rate of general goods and services = (attached data (1)/column kloc-0/0/and sum of three lines-/column kloc-0/0 and six lines) ÷ 1/column output tax "general items" and "months"
"
Therefore, the general taxpayer's VAT tax return is deducted according to the above provisions.
9. Our company is a taxpayer in the cultural and sports industry, and now we want to apply for the recognition of general taxpayers. If the tax is calculated according to the general tax calculation method, is it also restricted by "no change within 36 months"? If the tax is calculated according to the general tax method this year, can I apply for simple tax calculation next year?
A: According to Article 18 of the Notice of People's Republic of China (PRC) and 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 Value-added Tax (Caishui [2065438+06] No.36), "General taxpayers shall pay taxes by the general tax method.
General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months. "
The general taxpayer should apply the general tax method when taxable behavior occurs, and there is no restriction that it cannot be changed within 36 months. You can apply for a simple tax calculation method next year.
10. Do I need to fill in the fixed assets input tax deduction form when purchasing real estate for input deduction?
A: According to Appendix 2 "Notes on Filling in Attached Materials" of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning VAT Tax Declaration after the Pilot Reform of Business Tax to VAT (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16):
"Eight," fixed assets (excluding real estate) input tax deduction form "to fill in the instructions.
This table reflects the taxpayer's input tax on fixed assets in the attached information (II) and "I. Input tax declared for deduction". This form is filled in according to the special VAT invoice and the special customs payment for import VAT. "
Therefore, the input deduction of purchasing real estate does not need to fill in this form.
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