I) Tax provisions on special acts of value-added tax
1 is regarded as a commodity for sale.
① Deliver the goods to others for consignment;
2 consignment of goods;
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);
The term "for sale" as mentioned in this item refers to the operating behavior of the receiving institution under any of the following circumstances:
A. invoice the buyer;
Collect payment from the buyer.
In either case, the consignee shall pay the value-added tax to the local tax authorities; If the above two situations do not occur, the value-added tax shall be paid uniformly by the head office.
If the consignee only issues an invoice to the buyer or collects part of the payment, it shall calculate and pay taxes to the head office or branches respectively according to different situations.
(four) the use of goods produced or commissioned for sale for non taxable items;
(5) providing the goods produced, processed or purchased as investment to other units or individual operators;
⑥ Distribute the self-produced, commissioned or purchased goods to shareholders or investors;
⑦ Use self-produced entrusted goods for collective welfare or personal consumption;
⑧ Give the goods produced, processed or purchased to others free of charge.
2. Mixed sales behavior
If the sales behavior involves both goods and non-taxable services, it is a mixed sales behavior. Mixed sales of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods are regarded as sales of goods, and value-added tax is levied; Specifically, in the total number of taxpayers' annual sales of goods and non-VAT taxable services, the annual sales of goods exceed 50%, and the turnover of non-VAT taxable services is less than 50%.
Identification of mixed sales behavior in transportation industry: if units and individuals engaged in transportation business sell goods and are responsible for transportation, value-added tax will be levied.
3. Run duty-free services.
Running non-taxable services concurrently means that VAT taxpayers engage in non-taxable services (that is, various services stipulated by business tax) while selling taxable goods or providing taxable services, and the non-taxable services they engage in are not directly related to or subordinate to one of selling goods or providing taxable services. Taxpayers engaged in non-taxable services shall separately account for the sales of goods or taxable services and the sales of non-taxable services. If it is not accounted for separately or cannot be accurately accounted for, its non-taxable services shall be subject to VAT together with the goods or taxable services.
(B) Determination of VAT sales
Taxpayers selling goods or taxable services shall calculate according to the tax rate stipulated in the Provisional Regulations on Sales and Value-added Tax, and collect value-added tax from the buyer, that is, the output tax. The concept of output tax is relative to the input tax, and the definition of output tax is to distinguish it from the taxable amount. Before deducting the input tax according to law, the output tax is not equal to the taxable amount. Therefore, the output tax of the general VAT taxpayer is not necessarily the taxable amount; Small-scale taxpayers have no input tax, so the output tax is equal to the tax payable.
1, determination of sales.
Sales refers to the total price and extra-price expenses charged by taxpayers to the buyer for selling goods or taxable services, but does not include the output tax collected. Taxable sales specifically include the following:
① The total price of goods sold or taxable services obtained from the buyer.
(2) All kinds of extra-price fees charged to the buyer refer to all kinds of fees, subsidies, funds, collection fees, returned profits, incentive fees, liquidated damages (interest on deferred payment), packaging fees, charter fees, reserve fees, quality fees, transportation and handling fees, collection funds and prepaid funds. All extra expenses, no matter how their accounting system is calculated, should be incorporated into the sales volume to calculate the taxable amount.
(3) If the general taxpayer uses the pricing method of combining sales amount and output tax amount to sell goods or taxable services, the sales amount shall be calculated according to the following formula:
Sales = sales including tax ÷( 1+ tax rate)
(4) The sales volume of mixed sales behavior is the total sales volume of goods and non-taxable services.
⑤ Sales of non-taxable services concurrently: the total sales of goods or taxable services and non-taxable services, including sales of goods and non-taxable services.
⑥ The following items are not included in taxable sales:
A. the output tax collected from the buyer;
B. Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax;
Prepaid freight that meets the following conditions:
-The freight invoice of the carrier's department is issued to the buyer;
-The taxpayer forwards the invoice to the buyer.
(3) Determination of sales volume of special sales mode of value-added tax
1. Taxpayers sell goods at a discount.
There are two kinds of discounts in the taxpayer's sales process. One is commercial discount, which is a price discount given by the seller to encourage buyers to buy more. Commercial discount is generally directly converted from the sales price, and the payment received by the seller is already the discount amount.
Cash discount is a discount offered by the seller to encourage the buyer to pay in advance within a certain period of time. Cash discount is included in financial expenses and cannot be deducted from sales.
The tax law stipulates that if the sales amount and discount amount are indicated separately on the same invoice, the value-added tax can be levied according to the discounted sales amount; If the discount amount is invoiced separately, it shall not be deducted from the sales amount regardless of the financial treatment.
2. Taxpayers sell goods in a trade-in way.
Trade-in refers to the behavior of taxpayers to recycle old goods with compensation when selling their own goods; Goods sold in the form of trade-in should be sold at the sales price of new goods in the same period.
Considering the special situation of the trade-in business of gold and silver jewelry, value-added tax can be levied according to the total price actually charged by the seller, and value-added tax is not levied.
Taxpayers sell goods by repaying the principal.
Repayment of principal refers to all or part of the price returned by the seller to the buyer in one lump sum or in installments within a certain period after the taxpayer sells the goods; Taxpayers selling goods by repayment of principal shall not deduct the amount of principal from the sales.
4. Sell by barter.
Barter means that buyers and sellers do not settle in currency, but settle in commodities with the same price to realize the sale of commodities; Both parties in a barter transaction have to buy and sell goods, and calculate the output tax according to the sales of goods issued by them, and the input tax and input tax according to the goods received by them.
5. Selling used fixed assets
① Taxpayers selling second-hand goods (including second-hand goods sold by second-hand goods business units and taxable fixed assets used by them), whether it is a general VAT taxpayer or a small-scale taxpayer, and whether it is approved as a pilot unit for second-hand goods adjustment or not, will be subject to VAT at a rate of 4%, and the input tax will not be deducted.
② Taxpayers selling "old taxable fixed assets" that meet the following three conditions are exempt from VAT:
-Goods listed in the Catalogue of Fixed Assets of Enterprises;
-Goods managed and actually used by enterprises according to fixed assets;
-Goods whose selling price does not exceed their original value.
(3) Taxpayers who sell used motor vehicles, mopeds and yachts for which consumption tax is levied, and the price exceeds the original value, shall be subject to 4% value-added tax at half; If the selling price does not exceed the original value, the value-added tax shall be exempted.
④ Sales of fixed assets = tax included amount ÷( 1+4%), and the tax reduction is "subsidy income".
⑤ According to Guangdong Provincial State Taxation Bureau [1995] No.257, the above-mentioned "use" period is tentatively set at more than one year (including one year).
6. Determination of sales volume of leased and lent packaging
If the deposit collected by taxpayers for renting or lending packaging materials for selling goods is accounted for separately, it will not be incorporated into business tax. However, regardless of whether the packaging deposit is refunded or not, VAT shall be levied according to the applicable tax rate of the packaged goods.
7. When collecting water and electricity from other sub-table VAT general taxpayers, the VAT general taxpayer as the summary table of water and electricity shall issue special VAT invoices to the sub-table VAT general taxpayers and pay VAT according to regulations; When collecting water and electricity charges from other enterprises, units and individuals with sub-tables, taxpayers of hydropower general tables shall issue invoices for sales of goods to other enterprises, units and individuals with sub-tables, and pay value-added tax according to regulations.
Two. Special provisions on VAT input tax
(1) Input tax allowed to be deducted from output tax.
1, the VAT indicated on the special VAT invoice obtained from the seller;
2. Value-added tax indicated on the tax payment certificate obtained from the customs.
3. The input tax of duty-free agricultural products purchased or sold to agricultural producers by general VAT taxpayers from small-scale taxpayers shall be calculated according to the purchase price and the deduction rate of 13%.
Input tax calculation formula: input tax = input price x deduction rate (input price is calculated according to the amount indicated on the ordinary invoice or purchase voucher)
4. Input tax for purchasing waste materials: the amount of invoices for purchasing waste materials or selling waste materials shall be deducted by 10%.
5. Input tax on transportation expenses: calculated and deducted according to the deduction rate of 7% of transport invoice amount.
6, the purchase of anti-counterfeiting tax control system of special equipment and general equipment input tax deduction. The purchase of general equipment of anti-counterfeiting tax control system can be deducted from the input tax indicated on the special VAT invoice. The purchase of special equipment for anti-counterfeiting and tax control can be based on quota invoice, Special Equipment for Anti-counterfeiting and Tax Control System Sold by Guangdong Yueshui Technology Company, and the input tax can be calculated according to the invoice amount ÷1.17× 0.17.
7. The commercial enterprise obtains the input tax indicated in the special VAT invoice for donating and distributing goods.
8. Commercial enterprises obtain the input tax amount indicated in the special VAT invoice by barter, paying debts with goods, and investing in goods.
9. When a general VAT taxpayer purchases goods through futures trading on a commodity exchange, the payment transferred through the commodity exchange can be regarded as payment to the sales unit, and the legal special VAT invoice obtained by him can be deducted.
10. The water company sells tap water at a tax rate of 6%, and the value-added tax indicated on its special VAT invoice for purchasing tap water from an independent accounting water plant (issued at a tax rate of 6%).
1 1. The value-added tax paid by the general taxpayer when purchasing the fiscal cash register shall be deducted by the value-added tax indicated in the special VAT invoice. When small-scale VAT taxpayers and business tax taxpayers buy fiscal cash registers, with the approval of the competent tax authorities, they can use the special VAT invoices obtained by purchasing fiscal cash registers to offset the current VAT or business tax according to the VAT amount indicated on the invoices or the price indicated on the ordinary invoices obtained by purchasing fiscal cash registers. Calculate the tax deductible according to the following formula: price ÷ 1.17× 0.17 (Cai Shui [2004] 167, implemented on February1day, 2004).
12, mixed sales and non-taxable services are subject to value-added tax according to regulations, and the input tax on purchased goods used for non-taxable services and non-taxable services involved in mixed sales.
(2) Input tax that cannot be deducted from the output tax.
1. In any of the following two cases, the tax payable shall be calculated according to the sales amount and VAT rate, and the input tax shall not be deducted:
① The general taxpayer's accounting is not perfect or can't provide accurate tax information;
(two) in line with the conditions of general taxpayers, but did not go through the procedures for the identification of general taxpayers.
2. Purchase fixed assets; Fixed assets refer to:
(1) Machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of more than one year;
(two) items with a unit value of more than 2,000 yuan and a service life of more than two years that are not major equipment for production and operation.
3. Purchased goods or taxable services for non-taxable items;
Non-taxable items refer to providing non-taxable services, transferring intangible assets, selling real estate and fixed assets under construction. Taxpayers' new construction, reconstruction, expansion, repair and decoration of buildings belong to fixed assets under construction, no matter how the accounting system stipulates.
Non-taxable services refer to services that collect business tax in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
4. Goods purchased or taxable services used for tax-free items;
5. Goods purchased or taxable services used for collective welfare or personal consumption;
Collective welfare or personal consumption refers to welfare equipment such as canteens, bathrooms, barbershops, dormitories and kindergartens. Personal articles set for employees and their equipment and articles in enterprises, or distributed to employees in the form of welfare, rewards and allowances.
6. Abnormal loss of purchased goods;
7. Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
Abnormal losses refer to losses other than normal losses in the process of production and operation, including:
① natural disaster losses;
(2) The goods are stolen due to poor management, resulting in losses such as mildew and deterioration;
③ Other abnormal losses.
For enterprises, the loss of current assets caused by the impairment of assets appraisal, if the current assets are not lost or damaged, but the value decreases due to market changes, is not an abnormal loss, and the input tax will not be transferred out.
8. The transportation expenses incurred by taxpayers in purchasing or selling duty-free goods or fixed assets are not allowed to be deducted, so the transportation expenses are not allowed to be deducted from the input tax. The postage paid by general VAT taxpayers for selling or buying goods by mail is not allowed to calculate the input tax deduction.
9. If taxpayers run tax-free items or non-taxable items (excluding fixed assets under construction) and cannot accurately divide the non-deductible input tax, the non-deductible input tax shall be calculated according to the proportion of current sales.
The production enterprises that implement the method of "exemption, credit and tax refund" shall not be exempted or reduced, and shall not participate in the calculation of the non-deductible input tax, that is, they shall be excluded in the calculation.
10, tax treatment of withdrawal or purchase discount
The value-added tax charged by ordinary taxpayers for withdrawal or discount shall be deducted from the input tax in the current period when withdrawal or discount occurs. If it is not deducted according to the regulations, resulting in inflated, unpaid or underpaid value-added tax, it is tax evasion.