There is a corresponding calculation formula for calculating VAT, which is related to the specific payment of VAT. So how is the VAT calculated? What are the legal provisions for VAT tax declaration?
First, how to calculate the value-added tax
Basic formula: VAT payable in current period = output tax in current period-input tax in current period.
Complete formula: VAT payable in this period = output tax-(input tax-input transfer-out)-tax exemption+simple taxation.
Two. Legal provisions on value-added tax declaration
"People's Republic of China (PRC) tax collection and management law" has the following provisions on tax declaration:
(1) Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collecting report forms and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
(2) Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data message or other means according to regulations.
(3) If a taxpayer or withholding agent fails to file a tax return or submit a report on tax withheld and remitted, the tax return may be postponed with the approval of the tax authorities. If the required declaration and submission matters are postponed after approval, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.
According to the provisions of "People's Republic of China (PRC) tax collection and management law":
(1) Enterprises, branches engaged in production and business operations established by enterprises in other places and other places, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.
(2) Taxpayers engaged in production and business operations who have changed the contents of their tax registration shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying to the administrative department for industry and commerce for cancellation of registration, report to the tax authorities with relevant documents for handling the change or cancellation of tax registration.
Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, hold tax registration certificates, open basic deposit account and other deposit accounts in banks or other financial institutions, and declare all account numbers to the tax authorities.
(4) Taxpayers use tax registration certificates in accordance with the provisions of the competent tax authorities in the State Council. The tax registration certificate shall not be lent, altered, damaged, traded or forged.
The legal liability for violating the provisions of tax declaration is based on the Law of People's Republic of China (PRC) on Tax Collection and Administration.
(1) If a taxpayer fails to file a tax return within the prescribed time limit, or a withholding agent or agent fails to submit a tax withholding report to the state tax authorities within the prescribed time limit, the state tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If no correction is made within the time limit, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
(2) If a general taxpayer fails to declare and calculate the input tax amount, output tax amount and payable tax amount according to the provisions of the preceding paragraph, the deduction of the input tax amount and the right to use special invoices shall be cancelled within a certain period of time, and the value-added tax payable shall be calculated and paid according to the sales amount and the specified tax amount.
Third, the difference between special invoices and ordinary invoices
1. The printing requirements of invoices are different: according to Article 22 of the new tax administration law, special VAT invoices are printed by enterprises designated by the tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
2. Different invoice users: special VAT invoices can only be purchased and used by general VAT taxpayers, and small-scale taxpayers need to use them.
3. The contents of the invoice are different: the special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable. In addition to the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the billing date.
4. The role of invoices is different: the special VAT invoice is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer to deduct VAT; Except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate, ordinary invoices shall not be deducted.
Legal objectivity:
Article 26 of the Patent Law of People's Republic of China (PRC) Where an applicant applies for a patent for invention or utility model, he shall submit the written request, specification, abstract, patent claim and other documents. The request shall specify the name of the invention or utility model, the name of the inventor, the name and address of the applicant and other matters. The specification shall give a clear and complete description of the invention or utility model, which shall be subject to the realization of the technical personnel in the technical field; Attached drawings shall be attached when necessary. The technical points of the invention or utility model shall be briefly explained. The patent claim shall be based on the specification, and clearly and briefly define the scope of patent protection. For inventions that rely on genetic resources, the applicant shall state the direct source and original source of genetic resources in the patent application documents; If the applicant cannot explain the original source, it shall explain the reasons.