Notice on the Issue of General VAT Taxpayers Using Input Tax to Deduct VAT Arrears (Guo Shui Fa [2004] 1 12) stipulates that:
1. If the taxpayer has a tax credit at the end of the period because the output tax is less than the input tax, the tax credit at the end of the period should be used to offset the value-added tax arrears.
Two, taxpayers use the input tax deduction of unpaid value-added tax, accounting treatment according to the following methods:
(1) When the value-added tax payable is greater than the final tax allowance, debit the account of "tax payable-value-added tax payable (input tax)" and credit the account of "tax payable-value-added tax unpaid".
(II) If the amount of VAT tax owed is less than the tax amount left at the end of the period, debit the account of "tax payable-VAT payable (input tax)" and credit the account of "tax payable-VAT unpaid".
Policy 2: Deduction after the special tickets obtained during the small-scale period are converted into general taxpayers.
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Reduction and Exemption for Taxpayers Identified or Registered as General Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.59, 20 15)
1. If a taxpayer fails to obtain income from production and operation during the period from tax registration to identification or registration as a general taxpayer, and fails to calculate the tax payable simply according to the sales volume and the collection rate, the VAT deduction voucher obtained during this period can be used to deduct the input tax after identification or registration as a general taxpayer.
Two, the above-mentioned VAT deduction certificate can not be certified or audited in accordance with the existing provisions, in accordance with the following provisions:
(1) The special VAT invoice obtained by the buyer's taxpayer shall be re-issued by the seller's taxpayer after the red VAT invoice is issued by the seller's taxpayer in accordance with the procedures stipulated in the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Promoting the Upgrading of the VAT Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.73).
When the buyer's taxpayer fills in the Red-ink Information Form for Issuing Special VAT Invoice or the Red-ink Information Form for Issuing Special VAT Invoice for Goods Transportation Industry according to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.73, he chooses "The purchased goods or services are not within the scope of VAT deduction" or "The purchased services are not within the scope of VAT deduction".
Policy 3: The income from technology transfer shall be exempted or halved.
1. According to Article 27 of the Enterprise Income Tax Law and Article 90 of the Regulations on the Implementation of Enterprise Statements: in a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
2. Notice on Issues Concerning Exemption from Enterprise Income Tax for Technology Transfer (Guo [2009] No.2 1 2):1. According to Item (4) of Article 27 of the Enterprise Income Tax Law, the technology transfer that enjoys the preferential treatment of enterprise income tax exemption shall meet the following conditions:
(1) The subject of technology transfer enjoying preferential treatment is the resident enterprise as stipulated in the Enterprise Income Tax Law;
(2) Technology transfer falls within the scope stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China;
(3) domestic technology transfer is recognized by the science and technology department at or above the provincial level;
(four) the transfer of technology to overseas is recognized by the commercial departments at or above the provincial level;
(five) other conditions stipulated by the competent tax authorities in the State Council.
Policy 4: The parent company will transfer the real estate and land to 100% holding subsidiary for free to pay VAT.
1. Announcement on Value-added Tax Issues Concerning Taxpayers' Asset Restructuring (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 1) stipulates that taxpayers transfer all or part of physical assets and their related claims, liabilities and services to other units and individuals through merger, division, sale and replacement.
2. Article 1 of Annex 2 of the Notice on Comprehensively Promoting the Pilot Reform of Business Tax to VAT (Caishui [2065438+06] No.36) stipulates:
Relevant policies of pilot taxpayers during the pilot period of camp reform [refers to taxpayers who pay value-added tax in accordance with the "Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax" (hereinafter referred to as the "Pilot Implementation Measures")]
(2) No VAT items. 5. In the process of asset reorganization, all or part of physical assets and their associated creditor's rights, liabilities and labor force are transferred to other units and individuals through merger, division, sale and replacement, which involves the transfer of real estate and land use rights.
3. Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Disposal of Taxpayers' VAT Allowance in Asset Restructuring (Announcement No.55 of State Taxation Administration of The People's Republic of China No.2012) stipulates that a general VAT taxpayer (hereinafter referred to as the "original taxpayer") transfers all its assets, liabilities and labor force to other general VAT taxpayers (hereinafter referred to as the "new taxpayer") in the process of asset restructuring, and cancels the tax registration according to procedures.
Policy 5: Enterprise income tax treatment of assets distributed by shareholders.
Guo Shui 2065 438+04 29 "Announcement on Several Issues Concerning Taxable Income of Enterprise Income Tax" stipulates that:
II. Corporate income tax treatment of assets transferred by shareholders.
(1) The enterprise receives assets distributed by shareholders (including assets donated by shareholders, assets donated by original non-tradable shareholders and new non-tradable shareholders of listed companies in the process of share-trading reform, and shareholders give up their shares in the enterprise, the same below). All assets agreed as capital (including capital reserve) in contracts and agreements and actually treated in accounting shall not be included in the total income of the enterprise, and the enterprise shall determine the tax basis of the assets at fair value.
(2) If an enterprise receives assets distributed by shareholders and treats them as income, it shall include them in the total income according to fair value, calculate and pay enterprise income tax, and determine the tax basis of assets according to fair value.
Policy 6: On the application of deferred tax preferential policies for investment in technological achievements.
The Notice on Perfecting the Income Tax Policy for Equity Incentives and Technology Shares (Caishui [2016]10/) stipulates that:
Three, the implementation of selective tax incentives for investment in technological achievements.
(1) If an enterprise or individual invests in a domestic resident enterprise with technological achievements, and all the consideration paid by the invested enterprise is shares (rights), the enterprise or individual may choose to continue to implement the current relevant tax policies or apply the deferred tax preferential policies.
If the deferred tax policy is chosen for the investment in technological achievements, the tax may not be paid in the current period of investment and shareholding after filing with the competent tax authorities. When deferred to share transfer is allowed, the income tax shall be calculated and paid according to the difference between the original value of technological achievements and reasonable taxes and fees.
(2) If an enterprise or individual chooses to apply any of the above policies, the invested enterprise is allowed to record the technological achievements in the stock according to the evaluation value, and amortize and deduct them before enterprise income tax.
(3) Technological achievements refer to patented technology (including national defense patents), copyright of computer software, exclusive right of integrated circuit layout design, right of new plant varieties, right of new biomedical varieties, and other technological achievements recognized by the Ministry of Science and Technology, Ministry of Finance and State Taxation Administration of The People's Republic of China of the People's Republic of China.
(4) Shares in technological achievements refer to the act of taxpayers transferring the ownership of technological achievements to the invested enterprise and obtaining the shares (rights) of the enterprise.
Policy 7: Corporate income tax issues involved in withdrawing or reducing investment from the invested enterprise.
According to Article 5 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1):
When an investment enterprise withdraws or reduces its investment in the invested enterprise, the part of its assets equivalent to the initial investment is recognized as investment recovery; The part equivalent to the accumulated undistributed profits and accumulated surplus reserves of the invested enterprise, which reduces the proportion of paid-in capital, is recognized as dividend income; The rest is recognized as investment asset transfer income.
Policy 8: On the individual income tax obtained by investors of sole proprietorship enterprises and partnership enterprises from planting, aquaculture, aquaculture and fishery.
1, "Reply of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Individual Income Tax Issues Concerning the Income of Individual Proprietors and Partnership Investors from Planting, Aquaculture, Feeding and Fisheries" (No.96 of Caishui [20/kloc-0]) stipulates that:
Fujian Provincial Department of Finance Local Taxation Bureau:
Fujian Local Taxation Bureau's Request for Instructions on Exemption from Individual Income Tax on the Operating Income of "Four Industries" obtained by sole proprietorship enterprises and partnership enterprises investors (Fujian Local Taxation Bureau [2009]157) has been received.
After study, the reply is as follows:
According to the Notice of the State Council on the Collection of Income Tax for Solely Proprietary Enterprises and Partnership Enterprises (Guo Fa [2000] 16), The Ministry of Finance's Notice on Several Policy Issues Concerning Individual Income Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishuizi [1994] No.020) and the Ministry of Finance's Notice on Individual Income Tax in the Pilot Area of Rural Tax and Fee Reform in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2004]) and other relevant regulations stipulate that investors of sole proprietorship enterprises and partnership enterprises are engaged in planting, aquaculture, aquaculture and fishery (hereinafter referred to as "four industries").
2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Individual Income Tax in the Pilot Areas of Rural Tax and Fee Reform (Caishui [2004] No.30);
Individual proprietorship enterprises, partnerships, individual industrial and commercial households and individuals engaged in "four industries" shall be exempted from taxation temporarily according to regulations.
Policy 9: Personal income tax issues involved in selling goods (products) and providing services to individuals through price discounts and concessions.
Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Personal Income Tax Issues Concerning the Promotion of Exhibition Gifts by Enterprises (Cai Shui [20 11] No.50):1. When an enterprise gives gifts to individuals in the process of selling goods (products) and providing services, individual income tax shall not be levied under any of the following circumstances:
1. Enterprises sell goods (products) and provide services to individuals through price discounts and concessions;
2. Enterprises give gifts while selling goods (products) and providing services to individuals. For example, communication enterprises give individuals telephone charges and Internet access fees when purchasing mobile phones, or give them mobile phones when purchasing telephone charges;
3. According to the consumption points, the enterprise will give gifts to individuals whose accumulated consumption reaches a certain amount.
Policy 10: Land and real estate between parent and subsidiary companies are transferred free of charge, and land value-added tax is not levied.
1. Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Land Value-added Tax and Other Policies during the Reorganization and Restructuring of China CITIC Group Corporation (Caishui [2013] No.3) stipulates that during the overall restructuring of CITIC Group into China CITIC Group Corporation (hereinafter referred to as CITIC Limited), CITIC Group will be transferred to CITIC Limited's real estate without compensation, and CITIC Group will be transferred to China CITIC Limited without compensation.
2. Announcement on the implementation of some land value-added tax policies (Announcement No.9 of Chongqing Local Taxation Bureau No.2014) Article 3: Real estate is transferred (allocated) between enterprises within the same investor without compensation, and land value-added tax is not levied. "Between enterprises within the same investor" refers to the parent company and its wholly-owned subsidiaries; Between wholly-owned subsidiaries of the same company; Between natural persons and their sole proprietorship enterprises and one-person limited liability companies.