I. Small-scale taxpayers in the cargo transportation industry apply for issuing special VAT invoices on their behalf.
The announcement stipulates that the Measures for the Administration of Small-scale Taxpayers in the Freight Transport Industry Applying for Special VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5517) shall apply. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.318 was revised and released) Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Launching the Pilot Work of Issuing Special VAT Invoices on behalf of Internet Logistics Platform Enterprises (Guo Shui Zong Han [20 17] No.579) stipulates that small-scale taxpayers in the cargo transportation industry shall meet the following conditions:
Providing road freight transport services (excluding ordinary freight vehicles with a capacity of 4.5 tons or less), and obtaining the People's Republic of China (PRC) Road Transport Business License and the People's Republic of China (PRC) Road Transport Certificate; To provide inland river cargo transportation services, it has obtained domestic waterway transportation business license and ship transportation business license.
Interpretation of policy: In 20 17, State Taxation Administration of The People's Republic of China successively issued the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Announcement No.55 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 17, Announcement No.318 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) and Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Pilot Work of Issuing Special VAT Invoices on behalf of Internet Logistics Platform Enterprises (Tax General Letter No.579 [2017]) allow tax authorities to issue special VAT invoices for small-scale taxpayers in the cargo transportation industry in different places. At the same time, according to the requirements of the traffic management department at that time, it is clear that small-scale taxpayers in the cargo transportation industry need to obtain relevant transportation qualifications when applying for special invoices. Due to the adjustment of the transportation qualification requirements by the traffic management department, the billing conditions in the announcement are adjusted accordingly as follows: those who provide road freight transportation services (except for ordinary freight vehicles of 4.5 tons or less engaged in ordinary road freight transportation) shall obtain the People's Republic of China (PRC) Road Transport Business License and the People's Republic of China (PRC) Road Transport Certificate; To provide inland waterway cargo transport services, it shall obtain a domestic waterway transport business license and a ship transport business license.
Two. Taxes applicable to the contracting of shipping space and the exchange of shipping space.
The announcement stipulates that: (1) For the transportation space contracting business, the contracting party shall take the total price and extra-price fees charged by the contracting party as the sales amount, and pay the value-added tax according to the "transportation service". The contractor shall take the total price and other fees charged by him from the shipper as the sales amount and pay the value-added tax as "transportation service".
The contracting business of transport space refers to that the contractor, as the carrier, signs a transport service contract with the shipper, collects the freight and assumes the responsibility of the carrier, and then entrusts the employer to actually complete the relevant transport services by contracting other people's transport space.
(2) In the business of exchanging shipping space, the two sides of exchanging shipping space take the total price and extra-price expenses confirmed by their respective exchanging shipping space as sales, and pay VAT according to "transportation service".
Transport space interchange business refers to the business activities that taxpayers, as carriers, sign transport agreements and use each other's transport space to complete related transport services in their respective transport businesses.
Policy interpretation: In the space contracting business, for the contractor, it is a non-means of transport business to contract the transport business with the carrier as the carrier, and then entrust the other party to actually complete the relevant transport services by contracting the space of other people's means of transport. The total price and extra-price fees charged to the shipper for contracted transportation business should be regarded as sales, and the value-added tax should be paid according to "transportation services". For the contractor, in fact, it is to provide transportation services by contracting transportation space and using its own means of transportation. Therefore, the contractor should take the total price and extra-price fees collected by the contractor from the transportation space contractor as sales, and pay VAT according to "transportation services".
In the business of space exchange, the two parties who exchange space sign a transport service contract with the shipper as the carrier, collect the freight and bear the carrier's responsibility, and then entrust the other party to actually complete the relevant transport services by exchanging the space of means of transport. Therefore, both parties provide transportation services to each other by exchanging shipping space, and each party takes the total price and extra-price expenses confirmed by exchanging shipping space as sales, and pays value-added tax as "transportation service".
Three, about the deduction of construction labor subcontracting price difference
The announcement stipulates that the subcontractor's money allowed to be deducted from the total price and out-of-price expenses obtained by taxpayers providing construction services refers to the total price and out-of-price expenses paid to subcontractors.
Policy interpretation: Taxpayers who provide specific construction services can calculate the sales amount according to the current policy, and deduct it from the subcontract with the balance of the total price and other expenses. Subcontracting paid by the general contractor is the concept of packaging expenditure, which includes both the price of goods and the price of construction services. Therefore, the announcement makes it clear that the subcontractor's money allowed to be deducted from the total price and out-of-price expenses obtained by taxpayers in providing construction services refers to the total price and out-of-price expenses paid to subcontractors.
Four, on the cancellation of construction services simple tax items for the record.
The "Announcement" stipulates that if the general taxpayer providing construction services applies or chooses to apply the simple tax calculation method in accordance with the regulations, the filing system will no longer be implemented. The following certification materials do not need to be submitted to the tax authorities, but are kept for future reference:
(a) to provide construction services for old construction projects, and to retain the construction permit or construction project contract;
(2) The construction services provided by Party A for the project and the construction services provided by the contractor shall be retained in the construction project contract.
Policy Interpretation: In order to simplify the taxation process, optimize the taxation environment, and implement the reform requirements of "simplifying administration and decentralization, strengthening supervision and improving services", the announcement makes it clear that the filing system will no longer be implemented for general VAT taxpayers who provide construction services and apply or choose to apply simple taxation methods according to regulations. Relevant certification materials need not be submitted to the tax authorities, but kept for future reference. The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Simplifying the Application of Simple Tax Calculation Method for Construction Services (Announcement No.43 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Announcement No.2017, and Announcement No.318 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) shall be abolished at the same time.
Five, the real estate project of land reclamation for simple taxation.
The announcement stipulates that general taxpayers of real estate development enterprises acquire land by reclamation for development, and the real estate projects with the reclamation commencement date before 2065438+April 30, 2006 indicated in the Housing Construction Permit or the construction project contract are old real estate projects, so they can choose to apply the simple tax calculation method and pay the value-added tax at the rate of 5%.
Policy interpretation: The commencement date of land reclamation of real estate projects may be earlier than the commencement date indicated in the construction permit. In order to reflect the policy spirit of simple taxation and fair tax burden on old real estate projects, the announcement clearly states that real estate projects that have acquired land by reclamation, and the commencement date of reclamation indicated in the construction permit or construction project contract of reclamation projects is before April 30, 20 16, belong to old real estate projects, and you can choose to apply the simple taxation method and pay VAT at the rate of 5%.
Determination of the purchase price of restricted stocks by intransitive verbs
The announcement stipulates: (1) Taxpayers transfer the restricted shares of initial public offering and listing due to the simultaneous implementation of share-trading reform and major asset restructuring, as well as the delivery and conversion of the above shares from the first day of listing to the lifting of the ban, with the opening price of the listed company's shares on the first day of listing as the purchase price, and pay VAT according to the "transfer of financial goods".
(II) Where a listed company suspends trading for many times due to major asset restructuring, the "Stock suspension, and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.31"as mentioned in Item (3) of Article 5 of the Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Pilot Collection and Management of Changing Business Tax to Value-added Tax (State Taxation Administration of The People's Republic of China Announcement No.2016) means that the listed company has been suspended.
Policy interpretation: (1) Determination of the purchase price of restricted shares under various circumstances.
Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Pilot Collection and Management of Changing Business Tax to Value-added Tax (Announcement No.53 of State Taxation Administration of The People's Republic of China in 20 16, revised in Announcement No.318, hereinafter referred to as Announcement No.53) Article 5 How to determine the purchase of restricted shares when transferring restricted shares formed in three different situations of listed companies? In addition, there is a special situation, that is, due to the simultaneous implementation of the share-trading reform and major asset restructuring, the initial public offering and listing of shares have formed restricted shares. Therefore, it is clear in the announcement that taxpayers transfer the restricted shares of initial public offering and listing due to the simultaneous implementation of the share-trading reform and major asset restructuring, as well as the share delivery and share conversion of the above shares from the first day of listing to the lifting of the ban. The opening price of the listed company's shares on the first day of listing is the purchase price, and the value-added tax is paid according to the "transfer of financial commodities".
(2) Determination of the purchase price of restricted shares formed by major asset reorganization.
Article 5 of Announcement No.53 stipulates that the purchase price is the closing price of the listed company's shares on the trading day before the suspension due to major asset restructuring, and the stock delivery and conversion price from the first day of stock resumption to the lifting of the ban. In practice, listed companies may suspend trading for many times when implementing major asset restructuring. The "Announcement" clarifies that the above-mentioned "stock suspension" refers to the last suspension before the CSRC makes an approval decision on its application.
For example, a listed company announced the implementation of major asset restructuring on August 7, 20 17, and suspended trading on the same day. 20 18 April18 shares resumed trading. 2065438+On July 24th, 2008, listed company A suspended trading after receiving the notice from the M&A Committee meeting of CSRC to review its application for major asset restructuring. On August 29th, 20 18, the reorganization committee voted to approve the application for major asset reorganization of listed companies, and the shares of listed companies resumed trading on August 30th. On September 5th, China Securities Regulatory Commission made a decision to approve the application for major asset restructuring of listed companies. In view of the fact that the last suspension time before the CSRC made the decision to approve the application for major asset restructuring of listed companies was 2065438+July 24, 2008, the taxpayer's transfer of restricted shares of listed company A should be based on the closing price of the trading day before the CSRC made the decision to approve its application, that is, the closing price of listed company A shares on July 23.
Seven, on the insurance service input tax deduction.
The announcement stipulates that: (1) If a taxpayer who provides insurance services bears the motor vehicle insurance liability in the form of in-kind compensation, the input tax amount of the auto repair service purchased by himself from the auto repair service provider may be deducted from the output tax amount of the insurance company according to the regulations.
(2) Where a taxpayer providing insurance services assumes the motor vehicle insurance liability by cash payment, the compensation paid to the insured shall be paid directly to the auto repair service provider, which does not belong to the auto repair service purchased by the insurance company, and the input tax shall not be deducted from the output tax of the insurance company.
(3) Other property insurance services provided by taxpayers shall be implemented with reference to the above provisions.
Policy interpretation: Input tax deduction should follow the unified principle of tax deduction, that is, the value-added tax paid or paid by taxpayers to purchase goods or services is deducted from the output tax with legal and effective tax deduction vouchers. In practice, all industries and taxpayers should apply the deduction policy in accordance with the above general provisions, and the compensation expenses of insurance companies are no exception. In practice, there are different forms of insurance payment expenditure, and the input tax deduction should be analyzed in detail and the policy should be applicable.
Taking auto insurance as an example, in different auto insurance businesses, the transaction nature, rights and obligations among insurance companies, policyholders and repair shops are different, and the applicable deduction policies are also different. At present, there are two main situations:
The first is what the industry calls "payment in kind". The insurance contract stipulates that the insurance company's compensation method is that the insurance company will restore the insured vehicle to its original state. After the vehicle accident, the insurance company buys the repair service from the repair shop in its own name and pays the repair fee. In this case, since the actual purchaser of the repair service is an insurance company, the insurance company can exercise the right of deduction with the special invoice for the repair fee issued by the repair shop.
The second is what the industry calls "cash payment". As stipulated in the insurance contract, after the vehicle is out of danger, the insurance company will pay the insured and the insured will repair it by itself. In practice, in order to improve customer satisfaction, the insurance company contacted the repair shop to repair the insured vehicle, and transferred the compensation that should have been paid to the insured to the repair shop. In this case, because the recipient of the repair service is the insured rather than the insurance company, even if the insurance company pays the repair fee to the repair shop on behalf of the insured and obtains the relevant invoice, it cannot be used as the input tax deduction of the insurance company.
The "Announcement" clarifies the input tax deduction of auto insurance claims in the above two cases; At the same time, other property insurance businesses carried out by insurance companies can also be implemented mutatis mutandis.
Eight, about the application of catering service tax items.
The "Announcement" stipulates that taxpayers make food on the spot and sell it directly to consumers, and pay VAT according to "catering services".
Policy Interpretation: With the development of economy and society and the continuous innovation of consumption patterns, it is more and more common for consumers to buy food instead of eating it directly, but this change in consumption patterns does not affect the behavioral essence of taxpayers providing catering services to consumers. Therefore, in order to unify the caliber of tax collection and management and ensure the consistency of tax treatment of "in-store food" and "take-away food", it is clear in the announcement that taxpayers who make food on the spot and sell it directly to consumers should pay VAT according to "catering service".