1. Tax rate: 13%, 9%, 6%.
2. Small-scale taxpayers who need to issue special VAT invoices are allowed to issue special VAT invoices to the tax authorities, or they can voluntarily use the VAT invoice management system to issue their own invoices (except for other individuals), and the tax authorities will no longer issue special invoices to small-scale taxpayers who choose to issue special VAT invoices.
3. The purchased loan services, catering services, residents' daily services and entertainment services shall not be deducted from the input tax.
4. Input tax treatment for purchasing domestic passenger transport services
If a taxpayer purchases domestic passenger transport services without obtaining a special VAT invoice (if any, the input tax amount shall be determined according to the tax amount indicated on the bill), the input tax amount shall be determined temporarily according to the following provisions:
(1) If an electronic ordinary VAT invoice is obtained, it is the tax amount indicated on the invoice.
(2) If an air transport e-ticket with passenger identity information is obtained to travel to travel itinerary, the input tax will be deducted. Calculation formula:
Air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%
(3) Obtaining a railway ticket with passenger identity information, and deducting the input tax. Calculation formula:
Input tax on railway passenger transport = face value ÷( 1+9%)×9%
(4) If other passenger tickets such as roads and waterways with passenger identity information are obtained, the input tax will be deducted. Calculation formula:
Input tax for transportation of other passengers such as roads and waterways = face value ÷( 1+3%)×3%.
The so-called "domestic passenger service" is limited to the employees who have signed labor contracts with their own units, and the domestic passenger service that occurs to the employees who are dispatched by their own units.
Explain that this point of the primary exam has been tested countless times and it is extremely detailed.
Step 5 add and subtract
(1) From April 2019 to February 3 1 202 1 year, taxpayers in production and life services are allowed to deduct the taxable amount by adding 10% to the current deductible input tax.
(2) From the date of 20 19, 10 and 1 to the date of 202 16, 5438+02 and 3 1, taxpayers in the life service industry are allowed to add/kloc-0 the deductible input tax in the current period.
Suggestion 1 Taxpayers in production and living services refer to taxpayers who provide postal services, telecommunications services, modern services and living services with sales accounting for more than 50% of the total sales.
Tip 2 For taxpayers in the life service industry: (1)20 19 from April to September 30, 20 19,10% will be deducted according to the deductible input tax of the current period; (2) From 20 19, 10, 1 to 202 1, 1 02, 15%.
Tip 3: If taxpayers export goods and services and cross-border taxable behavior occurs, the additional deduction policy is not applicable, and the corresponding input tax shall not be added and deducted.
6. Try out the final VAT refund policy.
(1) Since April 1 2009, taxpayers who meet the following conditions at the same time may apply to the competent tax authorities for refund of the incremental tax allowance:
(1) from the April tax period of 20 19, the incremental tax allowance for six consecutive months (quarterly tax payment, two consecutive quarters) is greater than zero, and the incremental tax allowance for the sixth month is not less than 500,000 yuan;
② The tax credit rating is Grade A or Grade B;
(3) There is no fraudulent tax refund, export tax refund or false issuance of special VAT invoices 36 months before applying for tax refund;
(four) within 36 months before applying for tax refund, he has not been punished by the tax authorities for tax evasion for more than two times;
⑤ Since April 65438, 20 1 and 2065438, I have not enjoyed the policy of withdrawing on demand and returning after receiving (withdrawing).
Prompt 1 "incremental tax allowance" refers to the newly increased tax allowance at the end of March 20 19.
Tip 2 Taxpayers should apply for tax refund to the competent tax authorities within the VAT tax declaration period.
Tip 3: The tax exemption and refund method is applicable to taxpayers who export goods and services and have cross-border taxable behavior. If they still meet the prescribed conditions after tax exemption and tax refund, they can apply for a refund of the tax allowance. If the tax exemption method is applicable, the relevant input tax amount shall not be used to refund the tax exemption.
Tip 4 After taxpayers get the refunded tax allowance, they should reduce the current tax allowance accordingly.
(2) From June 0, 20 19, some advanced manufacturing taxpayers who meet the following conditions at the same time can apply to the competent tax authorities for refunding the incremental tax allowance on or after July 2019:
① Incremental allowance is greater than zero;
② The tax credit rating is Grade A or Grade B;
(3) There is no fraudulent tax refund, export tax refund or false issuance of special VAT invoices within 36 months before applying for tax refund;
(4) It has not been punished by the tax authorities more than twice for tax evasion within 36 months before applying for tax refund;
⑤ Since April 20 19, 1 year, you have not enjoyed the policy of withdrawing money immediately, collecting money first and then returning it (withdrawing money).
7. Relevant tax exemption provisions for small-scale taxpayers
(1) Small-scale taxpayers engaged in VAT taxable sales are exempted from VAT if the total monthly sales amount does not exceed 1 10,000 yuan (if 1 quarter is 1 tax period, the quarterly sales amount does not exceed 300,000 yuan).
(2) Small-scale taxpayers engaged in taxable sales of value-added tax, whose total monthly sales exceed 654.38+10,000 yuan, but less than 654.38+10,000 yuan after deducting the sales of real estate in the current period, shall be exempted from value-added tax on their sales of goods, services and intangible assets.
8. Microfinance for farmers in financial institutions, microfinance for small and micro enterprises and individual industrial and commercial households in financial institutions, and microfinance for farmers in microfinance companies are exempt from VAT.
9. Bond interest earned by overseas institutions investing in the domestic bond market shall be exempted from VAT.
10. If the contracted land is transferred to agricultural producers for agricultural production, the value-added tax shall be exempted.
1 1. Rural power grid maintenance fees are exempt from value-added tax.
12. Rural drinking water safety projects are exempt from value-added tax.
13. The production and sales of organic fertilizer and agricultural film are exempt from VAT.
14. The wholesale and retail of seeds, seedlings, pesticides and agricultural machinery are exempt from VAT.
Before15.202065438+February 3 1, the free borrowing of funds between units (including enterprise groups) in an enterprise group is exempt from value-added tax.
16. The services related to the Beijing 2022 Winter Olympics, Paralympic Winter Games and test events provided by the sponsoring enterprises and affiliated institutions participating in the sponsorship to BOCOG free of charge according to the Sponsorship Agreement and the Supplementary Sponsorship Agreement are exempt from VAT.
The above are the new points of intermediate accounting titles in 2020, which are related to Chapter VI of the Economic Law. As for how to take the intermediate accounting title exam, we still need to make a reasonable plan to ensure a certain review effect, so we need to seize all the time we can and review carefully.