Shenzhen Landing Consulting Company Recruitment Information

Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. China has implemented the value-added tax system since 1979. Up to now, value-added tax has become the largest tax category, and the income scale of 20 18 has exceeded 6 trillion yuan. Trillion tax reduction of value-added tax officially kicked off. How to issue VAT invoice is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. China has implemented the value-added tax system since 1979. Up to now, value-added tax has become the largest tax category, and the income scale of 20 18 has exceeded 6 trillion yuan. From April of 1 year, the value-added tax will be reduced on a large scale, mainly including reducing the tax rate, expanding the deduction, retaining the tax refund and increasing the tax deduction. In terms of reducing the tax rate, articles subject to the 16% tax rate are taxed at the 13% tax rate, mainly involving industries such as manufacturing; Articles subject to 10% tax rate, the tax rate is 9%, mainly involving transportation, postal services, construction, real estate, basic telecommunications services and agricultural products. In terms of expanding the deduction, the purchase of domestic passenger transport services will be included in the deduction for the first time. For example, if you are on a business trip and get tickets with passenger identity information such as train tickets, plane tickets and bus tickets, the unit can use them to deduct them. At the same time, the input tax paid on real estate is changed from two-year deduction (60% in the first year and 40% in the second year) to one-time full deduction. In terms of tax refund, the scope of tax refund is extended to the whole industry, and taxpayers can refund their new tax credits as long as they meet the conditions. Exemption refers to the input tax that is not fully deducted because the taxpayer's output tax is not enough to offset the input tax. Generally speaking, the previous tax allowance can only be deducted if it is carried forward to the next period, and now it can be refunded, which can alleviate the pressure of enterprise capital occupation and directly increase the cash flow of enterprises. For taxpayers whose main business is postal service, telecommunication service, modern service industry and life service industry, an input tax of 10% will be levied to deduct the taxable amount.