1. Introduction to tax classification and coding The tax classification and coding of goods and services means that in the upgraded version of VAT invoices, the goods on the face of taxpayers should be associated with the tax code approved by the State Administration of Taxation, and invoices should be issued according to the tax rate and collection rate indicated on the classification code. It can also enable tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening tax collection management.
can our company select one or more codes so as not to change them? A: No. In the anti-counterfeiting tax-controlled billing system, the commodity code can be added according to the actual business situation of the enterprise. Note, however, that coding cannot be created. All the codes are in the code table of goods and services tax classification. (See below) Now I want to issue a list invoice. There are many goods sold, all of which are similar in content. Can I just choose a code to issue it? Example: Our company is a taxpayer engaged in fruit sales. There are many kinds of fruits, such as apples, pears, grapes, bananas, etc. Can I choose the code of one of them when I make out the invoice? A: No. Select the corresponding codes one by one. A: From May 1, 2116, the pilot taxpayers and newly-established VAT taxpayers included in the new system should use the new system to select the corresponding codes to issue VAT invoices. Taxpayers who have used the new system before May 1, 2116 should complete the billing software upgrade before August 1. Special VAT invoices issued by the upgraded version of VAT invoice system, special VAT invoices for cargo transportation, general VAT invoices and unified invoices for motor vehicle sales. A: According to Article 22 of the Measures for the Administration of Invoices of the People's Republic of China and Article 11 of the Provisions on the Use of Special Invoices for Value-added Tax, taxpayers who do not choose the tax classification and coding of goods and services are incomplete in the invoice column. Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. Failing to issue invoices in a lump sum in accordance with the prescribed time limit, sequence and columns, the competent tax authorities will deal with it in accordance with the first paragraph of Article 35 of the Measures for the Administration of Invoices of the People's Republic of China, and the tax authorities will order it to make corrections, and may impose a fine of less than RMB 1,111, and publicize the punishment.
is it necessary to modify the tax classification code of goods and services if it is wrong? A: If the tax authorities find that the code selected by the taxpayer does not meet the requirements after review, the competent tax authorities will order the taxpayer to make corrections within a time limit. If it is not corrected within the time limit, it will be regarded as a malicious choice of coding. Taxpayers maliciously choose codes that are inconsistent with the actual business conditions, and the competent tax authorities will deal with them in accordance with the first paragraph of Article 37 of the Measures for the Administration of Invoices of the People's Republic of China, confiscate the illegal income, and may impose a fine of less than 51,111 yuan if the amount falsely claimed is less than 1,111 yuan; If the amount of false issuance exceeds RMB 1,111, a fine of RMB 51,111 to RMB 511,111 shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law. (1) Wrong code selection, which is inconsistent with the actual business; (2) The correct code is selected, but the content of invoicing is different from the selected code, or the expression of invoicing content is not standardized. Example: A company needs to entertain customers when talking about business, and invites customers to a restaurant for dinner. When reimbursing, the financial department tells them to get the hospitality invoice back. The company asked the hotel for an invoice for hospitality. When the hotel makes out the invoice, the name of the goods is written as "hospitality" and the commodity code is "catering service". The code is correct, but the content of the invoice is inconsistent with the code, so there is a risk of disk locking. What are the uses of "intelligent coding" and "intelligent coding"? Answer: "Intelligent coding" and "Intelligent coding" are functions developed by software service units that can help enterprises complete the selection of tax classification codes more conveniently and quickly. When the matching degree is 111%, it means that it is completely matched with the coding library of the State Administration of Taxation. In other cases, it is recommended according to the selection degree of all users (general situation >; 85% can be considered correct, and those with low scores should be judged manually). This recommendation is not 111% in line with your actual situation, but it can be used as a reference to narrow the search scope according to the keywords or classification in the recommended code, and finally be determined by the code table. Example: the carton with Gynostemma pentaphyllum pattern is sold, and the product name is "Gynostemma pentaphyllum carton", and the intelligent coding recommends the tax code of "Chinese medicine". Manually search out the tax code of "paper and cardboard containers" according to the actual business. The correct choice is not judged by the matching degree, but by the actual business. Example: Our company sells rubber children's swimming rings. When I search for codes, I can search for other rubber products according to the material "rubber" and other toys according to the purpose "toy". Which one should I choose so as not to be locked? Answer: Choosing the most suitable one can make an auxiliary judgment according to the business scope and main products and services of the enterprise. Answer: If the tax rate corresponding to the selected commodity tax classification code does not match the actual situation, you can change the tax rate. If small-scale taxpayers choose catering services, the system will bring out the tax rate of 6%, which can be changed to 3% by itself. When "Yes" is selected for the item "Enjoy preferential policies", the preferential tax rate should be selected in the item "Tax rate" according to the actual situation.
II. Structure diagram of tax classification and coding
The way to find the latest coding table: official website, Guangxi State Taxation Bureau-data download-other downloads-tax coding record table (new)
Structure diagram of tax classification and coding:
The first floor: * * * The top 1 digits of six categories are 1-6 11111111111111111111: goods 2111111111111111: labor 3111111111111111111111: services 411111111111111111111111: intangible assets 51111111111111111111. (for example: 1151211111111111111111 furniture and accessories)
There are the first three layers of structural diagrams in the coding table; First floor: 1 digits ("1" stands for goods); second floor: 2-3 digits ("15" stands for wood products and furniture products); third floor: 4-5 digits ("12" stands for furniture and accessories) to distinguish the secondary code from the primary code, and there is no tax rate for the primary code.
tax classification coding structure diagram-second floor goods: 1111111111111111111: agricultural, forestry, animal husbandry and fishery products 112: mineral products 113: food, beverage, tobacco and alcohol products 114: textile, clothing and leather products 115: wood products and furniture products 116: Chemical and pharmaceutical products 118: metal and nonmetal products 119: machinery and equipment products 111: electric power, heat, water and gas products services: 2111111111111111111: processing services 212: repair and replacement services 213: productive services provided by oil and gas field enterprises for the production of crude oil and natural gas 214: mining, excavation and mining of mineral resources. Sort, Washing and other labor sales services: 311111111111111111 311: transportation service 312: postal service 313: telecommunication service 314: modern service 315: construction service 316: financial service 317: life service intangible assets: 411111111111111111: technology 412: trademark 413. Copyright 414: Goodwill 415: Right to use natural resources 416: Other intangible assets with rights and interests: 51111111111111111 511: Buildings 512: Structures 513: Non-taxable items of other real estate that have not been sold: 611111111111111111 611: Prepaid card sales and recharge 612: Sales from. Advance payment for real estate projects developed by the Bank 613: business tax has been declared and paid, but it is not invoiced. Make up the invoice
3. Finding skills of tax classification code If you want to issue invoices for meals and bananas, you can directly search for "catering" and "bananas" respectively, and you can find the code, which is convenient and quick. This is the simplest and most direct method, and it is recommended that you give priority to this method when invoicing. Sometimes we will encounter the time when the content of billing is particularly long, and choosing the right keyword is the key. We should simplify the content of billing, make it difficult, don't enter the full name at one time, and try different emphases. For example: "Medical Implanted Steel Nail" If you enter "Steel Nail" in the commodity code table, the final destination is the building material. Is wrong. The correct entry point should be the word "implantation", which should be found and determined under this big classification. One of the meanings of tax coding is to unify the information of goods invoiced by enterprises. Due to the complexity of the world, there are rich items. It is the same goods, and the name varies from place to place. But there is only one name in the coding table, so we can try to change the keyword into a synonym or a synonym. For the most common example, there are several ways to call potatoes. The scientific name is potato, and the aliases are potato, potato, hard egg and so on. If you search for "potato", there is no result. Change a noun: "potato", and we will find it. In the coding table, it is called "potato"! It is explained in the noun explanation that its nickname is potato. For another example, the yogurt we usually drink can't be found, and the correct way to open it is "dairy products". Did you get this skill? The "intelligent coding" ("intelligent coding") function in the billing software can recommend the corresponding commodity code according to your previous billing content, which can help enterprises quickly obtain the tax classification and coding of goods and services. When the matching degree is 111%, it means that it is completely matched with the coding library of the State Administration of Taxation. In other cases, it is recommended according to the selection degree of all users (general situation >; 85% can be considered correct, and those with low scores should be judged manually). This recommendation is not 111% in line with your actual situation, but it can be used as a reference to narrow the search scope according to the keywords or classification in the recommended code. According to the purpose and materials, the keywords are determined. After searching the results, you can confirm whether the goods are included in this classification through the "Description" column. After finding the correct classification, if there is no one-to-one corresponding code to choose from in the "Description" column, you can choose another one after finding similar goods. For example, the tripod can be a camera support device according to the use, and the camera can be retrieved to match. Xiao Zhou, an accountant, found that there was no word "audio" in the coding table when he invoiced "audio equipment". Xiao Zhou had a brainwave. The stereo is used as audio output. You can try to find the "output device" and sure enough, you will find the corresponding code. Another example: Xiao Zhang sold a batch of inflatable swimming pools to the Love Baby Swimming Pool, and made a mistake in choosing the product code. No matter whether he entered "inflatable", "swimming pool" or "swimming" according to the purpose, there was no suitable option. What should he do? In fact, Xiao Zhang can lock the classification of "plastic" according to the material properties of the inflatable pool, and choose "other plastic products" when excluding other options. I don't know what this thing sold by the company is used for and what the material is. What should I do? Answer: You can read the product manual, service contract, or consult the employees in the production and sales department of the enterprise, and access Baidu online. Xiao Li works in an enterprise that produces building cement. There are all kinds of production equipment, and each equipment has its own unique term. You can't find the name of the equipment by directly entering it. Xiao Li thought: These equipments belong to special equipment for cement production, so is it ok to enter "cement-only" in the table? So I found the code of "cement special equipment". The same is true of taxable services and labor services. Car maintenance service and elevator maintenance service are not directly subdivided in the code table, but they belong to other modern services. Enter "Other modern services" to find the code immediately. Unusual nouns or vague taxable services should be avoided in the billing content. It is suggested to fill in common nouns and accurate and clear business descriptions in the billing content. If there are other explanations, you can indicate them in the remarks column. For example, can entertainment taxpayers directly issue "reception fee" and "entertainment fee" when issuing invoices? When issuing invoices, taxpayers in the entertainment industry must fill in the item name column truthfully (according to the main business). For example, karaoke bars, dance halls, nightclubs and bars need to fill in the item name column of the invoice, and the vague names such as "reception fee" and "hospitality fee" are not allowed to be directly filled in. Entertainment industry taxpayers choose "entertainment service" as their commodity code. For another example, thousands of building materials may be unfamiliar to non-professionals, such as small parts like flanges. When invoicing, you can write "materials of building parts" in the content of invoicing, and then write "flange" in the remarks column.
billing requirements 1. The name of the ticket sales item should reflect the objective essence of the goods and services sold, and include identification information that can identify the category and location, and should not only list common names, abbreviations, commercial names of goods or services (such as Viagra and anti-drug agents) and all-inclusive names (such as goods and projects). 2. The selection of commodity codes should be carefully searched in detail, and the category items that match the goods and services actually sold should be selected, or the codes should be self-compiled under the corresponding categories. When selecting the coding category, you should choose the corresponding items listed in the coding table as far as possible. If there is no "Other xxx" option under the corresponding category in the coding table.
Common mistakes in code selection 1. The name of the ticket sales item belongs to goods and services, and the selected commodity code belongs to services; The nominal sales item name belongs to service, and the selected commodity code belongs to goods and services. Such as accommodation, consulting fees, etc. Choose rice and so on. 2. The ticket sales items belong to complete machinery and vehicles, and the selected commodity code belongs to mechanical spare parts, automobile spare parts or repair and replacement services, or vice versa. 3. The face item and the selected commodity code are both goods and services or services, but the selection of categories (level 1 and level 2) is obviously wrong. For example, the maintenance cost of mechanical cars is selected; Sales machinery chooses cereals and vegetables; Providing consulting services on the selection of construction services; Confusion between medical devices and pharmaceutical reagents; Technical consulting services, software development and maintenance, etc. Choose patented technology transfer, non-patented technology transfer and R&D services; Lease category chooses real estate, chattel sales, or vice versa. 4. The face item matches the direction selection of the selected commodity code category, but the sub-types of Level 3 and 4 are selected incorrectly. If maintenance is selected.