What is VAT? It is a tax levied on the value-added realized by units and individuals who sell goods or provide processing, repair and replacement services and import goods. I hope it will help everyone.
I. Provisions on Adjustment of VAT Rate for General Taxpayers
(1) Where the general VAT taxpayer (hereinafter referred to as the taxpayer) conducts VAT taxable sales or imports goods, the original tax rate is 16%, and the tax rate is adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.
(2) The deduction rate of 10% was originally applied to taxpayers purchasing agricultural products, and the deduction rate was adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%.
(3) For export goods and services with the original tax rate of 16% and the export tax rebate rate of 16%, the export tax rebate rate shall be adjusted to13%; The export tax rebate rate is adjusted to 9% for export goods and cross-border taxable activities that were originally subject to the 10% tax rate and the export tax rebate rate was 10%.
Before June 30, 20 19 (including June 30, 20 19), if taxpayers export the goods and services listed in the preceding paragraph and cross-border taxable acts listed in the preceding paragraph occur, the VAT exemption, credit and tax refund method shall be applicable. If the value-added tax has been levied at the pre-adjustment rate at the time of purchase, the pre-adjustment export tax rebate rate will be implemented. If VAT has been levied at the adjusted tax rate at the time of purchase, the adjusted export tax rebate rate shall be implemented. Where the VAT exemption and refund method is applicable, the export tax rebate rate before adjustment shall be implemented. If the applicable tax rate is lower than the export tax rebate rate when calculating the exemption and tax rebate, the difference between the applicable tax rate and the export tax rebate rate shall be regarded as zero participation in calculating the exemption and tax rebate.
The implementation time of export tax rebate rate and the occurrence time of export goods and services and cross-border taxable behavior shall be implemented according to the following provisions: the goods and services declared for export (except those exported through the bonded area) shall be subject to the export date indicated in the customs export declaration form; Goods and services exported without customs declaration and cross-border taxable acts shall be based on the issuing time of export invoices or ordinary invoices; The bonded area and the goods exported through the bonded area shall be subject to the export date indicated on the record list of outbound goods issued by the customs when the goods leave the country.
(4) For goods subject to 13% tax rate, the tax rebate rate is11%; The tax rebate rate for overseas travelers who leave the country for shopping is 8%.
Before June 30, 2065438+2009, if VAT was levied at the pre-adjustment tax rate, the pre-adjustment tax rebate rate will be implemented; If VAT is levied at the adjusted tax rate, the adjusted tax refund rate shall be implemented.
The implementation time of the tax refund rate shall be based on the date of issuance of the general VAT invoice for tax refund items.
(5) As of April 2065438, 65438, Article 1, Item 4 1, Article 2, Item 1 1, Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36). The input tax that is not deducted according to the above provisions can be deducted from the output tax during the tax period of 2065438+April 2009.
(six) taxpayers to buy domestic passenger services, the input tax is allowed to be deducted from the output tax.
A. If the taxpayer fails to obtain the special VAT invoice, the input tax shall be determined temporarily according to the following provisions:
1. If the 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 shall be calculated according to the following formula:
Air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%
3. The input tax calculated according to the following formula is obtained for train tickets with passenger identity information:
Input tax on railway passenger transport = face value ÷( 1+9%)×9%
4. If other tickets such as roads and waterways with passenger identity information are obtained, the input tax shall be calculated according to the following formula:
Input tax for transportation of other passengers such as roads and waterways = face value ÷( 1+3%)×3%.
B item (6) of article 27 of the measures for the implementation of the pilot reform of business tax to value-added tax (caishui [2016] No.36) and item (1) of article 2 of the regulations on relevant matters concerning the pilot reform of business tax to value-added tax (caishui [2016] No.36) "purchasing passenger services"
(7) From April 2065438 1 day to April 20265438 1 day and February 3, 202654381day, taxpayers in the production and life service industries are allowed to add 10% to deduct the taxable amount (hereinafter referred to as the addition)
1. Taxpayers in the production and living service industry mentioned in this announcement refer to taxpayers who provide postal services, telecommunications services, modern services and living services (hereinafter referred to as the four services) with sales accounting for more than 50% of the total sales. The specific scope of the four services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36).
For taxpayers established before March 3 1, 20 19, the sales from April 20 18 to March 20 19 (if the operating period is less than 12 months, the sales shall be calculated according to the actual operating period) meet the above requirements, from 20/.
For taxpayers established after April 1 2009, if their sales for three months from the date of establishment meet the above requirements, the tax deduction policy shall apply from the date of registration as general taxpayers.
After the taxpayer determines that the deduction policy is applicable, it will not be adjusted in the current year, and whether it is applicable in future years will be determined according to the sales volume of the previous year.
The deductible amount that taxpayers can accrue but not accrue can be accrued at the same time in the current period when the applicable deduction policy is determined.
B. The taxpayer shall accrue additional deduction for the current period according to 10% of the deductible input tax for the current period. According to the current regulations, the input tax that cannot be deducted from the output tax shall not be accrued and deducted; If the input tax that has been deducted is transferred out according to the regulations, the deduction shall be reduced accordingly in the current period of transfer. The calculation formula is as follows:
Accrual and deduction in current period = deductible input tax in current period × 10%.
Deduction plus deduction in current period = balance of new deduction at the end of last period+new deduction in current period-deduction plus deduction in current period.
C, taxpayers should calculate the tax payable under the general tax method in accordance with the existing provisions (hereinafter referred to as the pre-tax tax tax payable), and deduct the following circumstances:
1. If the tax payable before deduction is equal to zero, all deductible items in the current period will be carried forward to the next period for deduction;
2. If the tax payable before deduction is greater than zero and greater than the current deductible amount, the current deductible amount shall be fully deducted from the tax payable before deduction;
3. If the tax payable before deduction is greater than zero and less than or equal to the deductible amount in the current period, the tax payable shall be reduced to zero. If it is not fully deducted in the current period, it can be deducted again and carried forward to the next period.
D, taxpayers export goods and services, cross-border taxable behavior does not apply to the additional deduction policy, and the corresponding input tax shall not be added and deducted.
Taxpayers engaged in the export of goods and services, cross-border taxable behavior and indivisible input tax shall not be withheld and deducted, and shall be calculated according to the following formula:
Non-deductible input tax = total input tax that cannot be divided in the current period × total sales of goods and services exported in the current period and cross-border taxable activities ÷ total sales in the current period.
E. Taxpayers shall separately account for the accrual, deduction, reduction and balance changes of the added deduction. Deceiving the application of the policy of deduction or falsely increasing the amount of deduction shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
F. After the implementation of the additional deduction policy expires, the taxpayer will no longer make additional deduction, and the remaining additional deduction will stop the deduction.
(8) From April, 2065438+2009 1 day, the tax refund system for value-added tax at the end of the period will be tried out.
A taxpayer who meets the following conditions at the same time may apply to the competent tax authorities for refund of the incremental tax allowance:
1. From April 20 19, the incremental tax allowance for six consecutive months (quarterly tax, 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 within 36 months before applying for tax refund;
4. Not being punished by the tax authorities for tax evasion more than twice within 36 months before applying for tax refund;
5. Since April 20, 20654381,2065438, you have not enjoyed the policies of "take back immediately" and "take back first".
B The incremental tax allowance mentioned in this announcement refers to the new tax allowance from 2065438+the end of March 2009 compared with the end of March.
Three, the taxpayer allowed to refund the incremental tax in the current period, according to the following formula:
Allowable refundable incremental tax = incremental tax × input composition ratio × 60%
The proportion of input is the proportion of value-added tax deducted before applying for tax refund during the tax period from 2065438 to April 2009 (including the unified invoice for tax-controlled motor vehicle sales), the special payment letter for customs import value-added tax and the tax payment certificate.
Taxpayers should apply for tax refund to the competent tax authorities during the VAT tax declaration period.
F, taxpayers export goods and services, cross-border taxable behavior, the application of tax exemption and refund method, after handling the tax exemption and refund, still meet the conditions stipulated in this announcement, you can apply for tax refund; If the tax exemption method is applicable, the relevant input tax amount shall not be used to refund the tax exemption.
G after the taxpayer obtains the refunded tax allowance, the tax allowance for the current period will be reduced accordingly. In accordance with the provisions of this article, those who meet the conditions for tax refund again may continue to apply to the competent tax authorities for tax refund, but the continuous period specified in point 1 in Item (1) of this article shall not be counted repeatedly.
H. If tax refund is defrauded by false propaganda, false declaration or other deceptive means, the tax authorities shall recover the defrauded tax refund and deal with it in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration.
J. The central and local sharing mechanism of refunded incremental tax incentives will be notified separately.
Second, how can small-scale companies be transformed into general taxpayer companies?
Tax registration certificate or social credit code business license, official seal, VAT general taxpayer registration form, tax administrative license application form.
Go to the local tax service office to register general taxpayers. At present, many places implement appointment processing, so we'd better make an appointment with a certificate number before processing. Then bring all the information, the original and copy of the certificate, and use the official seal. Because when we get there, we have to fill out the form and stamp it.
Go to the local national tax service office and ask the staff at the information desk to get the application form that needs to be filled out. Generally, it is necessary to fill in the VAT general taxpayer registration form and the tax administrative license application form. But it may be slightly different from place to place. According to the provisions of the local State Taxation Bureau.
Fill in the form and affix the official seal. Then hold the number and wait for the call. Then give the form to the staff. The application results of ordinary taxpayers are delivered on the spot.
3. What's the difference between ordinary taxpayers and small-scale taxpayers?
1, different invoices
Small-scale taxpayers can only issue 3% general invoices or special VAT invoices for sales, and they can receive both general invoices and special VAT invoices for purchasing goods just like ordinary taxpayers.
However, ordinary taxpayers can only issue 17% ordinary invoices or special VAT invoices when selling goods, and can receive both ordinary invoices and special VAT invoices when purchasing goods.
2. After the two companies receive the special VAT invoice, the accounting treatment is different. General taxpayers enter the cost according to the price. Teacher Xiao Wen, Chengdu Yan Wen Finance: 17790288660, the tax part entered the subject of "tax payable-value-added tax payable-input tax"; Small-scale taxpayers according to the full input cost,
3. The calculation method of tax payable is different.
4. The tax rate is different.
General taxpayers are divided into 13% tax rate and 17% tax rate.
3% for small-scale taxpayers; (except tax exemption).
The above is the whole content of this article. We can know that the general taxpayer's VAT rate adjustment stipulates that there are VAT taxable sales or imported goods. If the original tax rate is 16%, the tax rate will be adjusted to 13%. If the tax rate of 10% was originally applicable, the tax rate will be adjusted to 9%; If the original deduction rate is 10%, the deduction rate will be adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%; For the export goods and services that were originally subject to the 16% tax rate and the export tax rebate rate was 16%, the export tax rebate rate was adjusted to 13%, and so on.
Legal objectivity:
Article 4 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance after deducting the current input tax from the current output tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. If the current output tax is less than the current input tax, the insufficient amount can be carried forward to the next period for further deduction. Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 14 Taxpayers shall calculate the tax payable on imported goods according to the tax rates stipulated in taxable value and Article 2 of these Regulations. Composition taxable value and calculation formula of tax payable: Composition taxable value = customs duty paid price+customs duty+consumption tax; Taxable amount = taxable value composition? Tax rate.