1. They are general taxpayers and can only issue you VAT invoices.

2. Value-added tax is paid by the merchant. Detailed information is below, take a look:

Value-added tax

Open categories: Science, Political Economics, Finance

Value-added tax(VAT )

In terms of tax calculation principles, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation, and labor services of goods or the added value of goods. An extra-price tax is implemented, that is, it is borne by consumers. Taxes are only taxed if there is value-added but not if there is no value-added. However, in practice, it is difficult to accurately calculate the new value or added value of goods during the production and circulation process. Therefore, our country also adopts the tax deduction method commonly used internationally, that is, based on the sales volume of goods or services, the output tax is calculated at the prescribed tax rate, and then the value-added paid for obtaining the goods or services is deducted. Tax, that is, input tax, the difference is the tax payable on the value-added part. This calculation method reflects the principle of calculating tax based on value-added factors.

The formula is: tax payable = output tax - input tax

VAT calculation formula: tax-inclusive sales/(1+tax rate)=tax-exclusive sales

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Sales volume excluding tax × tax rate = tax payable

It is said above that value-added tax is an "extra-price tax" implemented. What is an extra-price tax? That is, extra-price taxes are borne by consumers. For example:

Your company purchases 100 pieces of goods from Company A for 10,000 yuan, but the actual payment your company has to pay to the other party is not 10,000 yuan, but 10,0010,000*17% ( Assuming the value-added tax rate is 17%) = 11,700 yuan.

Why do you have to pay an additional 1,700 yuan when the value of the purchased goods is only 10,000 yuan? Because at this time, your company as a consumer will have to bear an additional value-added tax of 1,700 yuan, which is an extra-price collection of value-added tax. This 1,700 yuan value-added tax is "input tax" to your company. The value-added tax of 1,700 yuan overcharged by company a does not belong to company a. Company a must hand over the value-added tax of 1,700 yuan to the state. Therefore, Company A only collects and remits the tax and does not bear the tax.

Another example:

Your company processes 100 pieces of purchased goods into 80 pieces of product A, sells them to company B, and obtains a sales volume of 15,000 yuan. Your company needs to report to company B. The payment collected for product A is not only 15,000 yuan, but 15,0015,000*17%=17,550 yuan, because company B, as a consumer, should also pay another 2,550 yuan in value-added tax to your company at this time. This is your company "output tax". The 2,550 yuan in value-added tax collected by your company does not belong to your company. Your company also has to hand it over to the state. Therefore, the 2,550 yuan in value-added tax is not your company's responsibility. Your company only collects and remits it. That’s all.

If your company is a general taxpayer, input tax can be deducted from output tax.

The input value-added tax paid by your company for purchasing goods is 1,700 yuan, and the output value-added tax collected for selling product A is 2,550 yuan. Since your company is a general taxpayer, the input value-added tax can be deducted from the output value-added tax. Therefore, the value-added tax your company pays to the state is not the 2,550 yuan collected from company b, but: 2,550-1,700=850 Yuan, so this 850 Yuan was also paid to your company by company B when it purchased product A from your company, and was handed over to the state through your company. Company B buys your company's product A and then sells it to company C, which then sells it to company d... These processes all require VAT until it is sold to the final consumer. The value-added tax is passed on to the final consumer, so the value-added tax is also a turnover tax.

If you are an accountant, you can also see it from the accounting entries:

When your company purchases 100 pieces of goods from Company A, the entries are:

Debit: Raw materials 10,000

Tax payable - value-added tax payable (input tax) 1,700

Credit: Accounts payable - Company A 11,700

< p>The 1,700 yuan collected is not regarded as the company's expense in the entry, but as "tax payable". Because your company is a general taxpayer, the input tax can be deducted.

When your company sells 80 pieces of Product A to Company B, the entry is:

Debit: Accounts receivable - Company B 17550

Credit: Principal Operating income 15,000

Credit: Tax payable - value-added tax payable (output tax) 2,550

The 2,550 yuan value-added tax collected from company b is not included in the entry The money is regarded as the company's business income, but is listed as "tax payable", because it does not belong to your company, but should be paid to the state for taxation.

Output tax - input tax = 2550 - 1700 = 850 yuan is the tax to be paid to the state.

Value-added tax is a tax levied on the value-added amount levied on units and individuals who sell goods or provide processing, repair and maintenance services, or import goods. On December 13, 1993, the State Council promulgated the "Interim Regulations of the People's Republic of China on Value-Added Tax". On December 25, the Ministry of Finance issued the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax". Effective from January 1, 1994.

The advantages of implementing value-added tax: first, it is conducive to the implementation of the principle of fair tax burden; second, it is conducive to the rationalization of the production and operation structure; third, it is conducive to expanding international trade; fourth, it is conducive to The country obtains fiscal revenue in a widespread, timely and stable manner.

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1. Payment of value-added tax Person

Units and individuals who sell goods or provide processing, repair and repair services, or import goods within the territory of the People's Republic of China are the taxpayers of value-added tax.

II. Scope of VAT collection

The scope of VAT collection includes: 1. Goods; 2. Taxable services; 3. Imported goods.

3. Value-added tax rate

The value-added tax rate is divided into three levels: basic tax rate 17%, low tax rate 13% and zero tax rate.

IV. The tax basis for value-added tax

The tax basis for taxpayers selling goods or providing taxable services is their sales volume, and the tax basis for imported goods is the prescribed composition Taxable price.

5. Calculation of value-added tax payable

1. Tax payable for general taxpayers = current output tax – current input tax.

2. The tax payable by small-scale taxpayers = sales volume ÷ (1 + collection rate) × collection rate

3. The tax payable on imported goods = (duties paid Price + customs duty + consumption tax) × tax rate

6. Value-added tax declaration and tax payment location

The VAT declaration time is related to the tax payment deadline approved by the competent state tax authority. Taxpayers whose tax period is one month shall declare tax within 10 days from the expiration date; taxpayers whose tax period is one day, 3rd, 5th, 10th or 15th shall declare tax within 10 days from the expiration of the period. Prepay the tax within 5 days from the first day of the month, and declare and settle the tax payable for the previous month from the 1st to the 10th of the following month.

Fixed VAT business owners shall declare and pay tax to the tax authority where the institution is located, and VAT non-fixed business owners shall declare and pay tax to the tax authority at the place of sales. Imported goods shall be declared and paid by the importer or his agent to the customs at the place of declaration. .

7. Preferential policies for value-added tax

1. Self-produced primary agricultural products sold by agricultural producers;

2. Contraceptives and appliances;

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3. Old books;

4. Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. Foreign governments and international organizations free of charge Assisted imported materials and equipment;

6. Imported equipment required for processing of supplied materials, assembly of supplied parts and compensation trade;

7. Directly imported by organizations of persons with disabilities for persons with disabilities Special items;

8. Used items sold by yourself (excluding yachts, motorcycles, and cars subject to consumption tax).

VAT collection scope

The scope of VAT collection includes: sales and import of goods, provision of processing and repair services. The goods here refer to tangible movable property, including electricity, heat, gas, etc., excluding real estate. Processing refers to the business of entrusting the processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusting party manufactures the goods according to the entrusting party's requirements and collects processing fees; repair and repair refers to the entrustment to repair damaged and loss-of-function goods to restore them. Business in its original condition and functionality.

▲In addition, the following activities are regarded as sales of goods and are subject to VAT.

Selling goods to others for sale

Selling goods on behalf of others

Moving goods from one place to another (except in the same county or city)

Use self-produced or commissioned-processed goods for non-taxable projects

Use self-produced, commissioned-processed or purchased goods as investments in other units

Use self-produced or commissioned-processed goods for non-taxable projects Distribute goods produced, entrusted for processing or purchased to shareholders or investors

Use self-produced, entrusted processing or purchased goods for employee welfare or personal consumption

Use self-produced, entrusted processing or purchased goods The purchased goods are given to others free of charge

In China, the scope of collection of value-added tax and the scope of collection of business tax do not overlap with each other. If value-added tax is levied, business tax will not be levied, and if business tax is levied, value-added tax will not be levied. However, in actual economic activities, there are taxable behaviors of taxpayers operating concurrently or mixed operations.

If a sales activity involves both VAT taxable goods and business tax taxable services, it is regarded as a mixed sales activity. For example, a taxpayer sells goods and is responsible for transportation, and the sale of goods is VAT. The scope of collection, transportation is the scope of business tax collection.

The tax treatment method for this is that taxpayers whose main business is the production, wholesale or retail of goods (referring to taxpayers whose annual sales of goods account for more than 50% of their total turnover) will all be deemed to be selling goods and levied value-added tax. , no business tax is levied; other taxpayers who are not engaged in the production, wholesale or retail of goods are all regarded as taxable services under business tax and no longer levied value-added tax.

Different from mixed sales behavior, concurrent operation behavior means that the taxpayer engages in business tax taxable behavior while engaging in value-added tax taxable behavior, and there is no direct connection or affiliation between the two. relation. The tax treatment method for this is to require taxpayers to calculate the two separately and pay tax separately. If they cannot calculate separately or the separate calculation is inaccurate, all VAT will be levied.

Other more special VAT taxable scopes include: physical delivery of goods futures, sales of dead pawns, production and sales of philatelic goods by non-postal departments (postal departments pay business tax for the production and sale of philatelic goods), etc. .

★ Comparison between mixed sales behavior and concurrent non-taxable service behavior:

The similarity between the mixed sales behavior and concurrent non-taxable service behavior is that the two It includes both sales of goods and provision of non-taxable services. The difference is that mixed sales behavior emphasizes that there is a mixture of the two in the same sales behavior (the same business), that is, the sale of goods and the provision of non-taxable services are so closely connected that they are mixed into one (such as selling air conditioners and being responsible for installation), and the sale of goods It is difficult to distinguish the payment and non-taxable service payment from the same buyer (customer) at the same time; and concurrent operation emphasizes that there are two types of taxable items of different natures in the business activities of the same taxpayer, and they are not in The difference occurs in the same sales behavior (the same business), that is, the difference occurs to the same buyer (customer). Therefore, to determine whether a taxpayer's behavior is a mixed sales behavior or a concurrent operation, it mainly depends on whether its sales of goods and provision of non-taxable services occur in the same business at the same time (that is, the sales of goods and the provision of non-taxable services). (Whether it serves the same customer at the same time), if so, it is a mixed sales behavior; if not, it is a concurrent operation behavior. Precisely because the nature of mixed sales activities and concurrent operations are different, their taxation principles are also different. The former is based on the taxpayer's "main business" as the standard, and only one tax is levied on all sales income (turnover), either value-added tax or business tax, while the latter is based on accounting as the standard, and taxpayers can If accounting is conducted separately and accurately, taxation will be conducted separately (that is, sales activities are levied with value-added tax, and non-taxable service activities are levied with business tax); if accounting cannot be performed separately or accurately, non-taxable service activities must also be levied with value-added tax.

In addition, special attention should be paid to the fact that the connotations of taxable services and non-taxable services in the "Interim Regulations on Value-Added Tax" and the "Interim Regulations on Business Tax" are different. The connotations are different. The taxable services mentioned in the "Interim Regulations on Value-Added Tax" refer to the services subject to VAT, that is, processing and repair and repair services; the so-called non-taxable services refer to the services subject to the "Business Tax". The Interim Regulations levy business tax on seven types of services including transportation and construction. The taxable services referred to in the Interim Regulations refer to the seven types of services subject to business tax, and the so-called non-taxable services refer precisely to the taxable value-added services. Therefore, the mixed sales behavior and concurrent non-taxable service behavior introduced in the Value-Added Tax Law and the Business Tax Law are actually derived from the "VAT Interim Regulations" and the "Business Tax Interim Regulations". From different tax perspectives, there are essentially the same provisions on the same issue from different perspectives.

,j Taxpayer

All units and entities that engage in VAT taxable activities. Individuals and withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold VAT are all taxpayers of VAT. Before 1994, foreign-invested enterprises paid the unified industrial and commercial tax and were not taxpayers of VAT. However, after the State Administration of Taxation issued Guoshuifa [1993] No. 138 "Notice on Issues Related to the Collection and Administration of Value-Added Tax on Foreign-related Taxes" on November 6, 1993, foreign-invested enterprises also became taxpayers of value-added tax from January 1, 1994. Obligor.

Since VAT implements a tax deduction system based on special VAT invoices, the accounting level of taxpayers is required to be able to accurately calculate output tax, input tax and receivables. However, the actual situation is that many taxpayers cannot meet this requirement. Therefore, the "Interim Regulations of the People's Republic of China on Value-Added Tax" divides taxpayers into general tax payers based on their business scale and whether their accounting is sound. The specific classification criteria are:

Production taxpayers, with annual VAT taxable sales of 1 million yuan;

Non-production taxpayers such as wholesale and retail. Small-scale taxpayers whose annual VAT taxable sales are RMB 1.8 million

Small-scale taxpayers

Those whose annual sales do not meet the above standards are small-scale taxpayers. In addition, individuals, non-enterprise entities and enterprises that do not frequently engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become general taxpayers after their application is approved after meeting the standards.

For small-scale taxpayers, a simplified method is implemented to collect value-added tax, and their input tax is not allowed to be deducted.

General taxpayers

Those whose annual VAT taxable sales meet the standard can become general taxpayers. In addition, for production taxpayers, this standard can be relaxed if their accounting is sound. to 300,000 yuan, but for non-production commercial and trading enterprises, regardless of whether their accounting is sound or not, they must meet the standards before they can be recognized as general taxpayers. In addition, since the state has mandated the promotion of tax-controlled refueling machines since 1999 and banned the production and sale of non-tax-controlled refueling machines, the State Administration of Taxation issued Guo Shui Han [2001] No. 882 on December 3, 2001, "About gas station regulations." According to the "Notice on the Collection of General VAT Taxpayers", starting from January 1, 2002, all gas stations engaged in the sale of refined oil will be recognized as general taxpayers, regardless of whether their scale meets the standards and whether their accounting is sound.

If an enterprise that has been identified as a general taxpayer does not have the following behaviors, its general taxpayer qualification will not be canceled even if the taxable sales in a certain year do not meet the standards.

Issuing false VAT invoices or committing acts of stealing, cheating or resisting taxes;

Failure to declare for 3 consecutive months or abnormal tax returns for 6 consecutive months without legitimate reasons;

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Failure to keep and use special value-added tax invoices and tax control devices in accordance with regulations will cause serious consequences.

For commercial enterprises that have just become general taxpayers (including small-scale taxpayers who have converted to general taxpayers), they need to go through a tax tutoring period before they can become official general taxpayers. The tutoring period is generally not less than 6 moon. During the counseling period, the tax department will carry out stricter management, including: limiting the number of special invoices purchased each month. If an oversubscription is required, the sales amount of the special invoice issued for the previous acquisition must be reported to the competent tax authority. Prepay 4% VAT and more.

After the counseling period reaches 6 months, the tax authorities should conduct a comprehensive review. If the following conditions are met, the taxpayer can be recognized as a formal general taxpayer.

The conclusion of the tax assessment is normal

The results of interviews and on-site inspections are normal

The enterprise's declaration and payment of taxes are normal

The enterprise can Accurately calculate input and output tax, and correctly obtain and issue special invoices and other legal input tax deduction certificates

If one of the above conditions is not met, the competent tax authority may extend the tax guidance period or cancel it Its general taxpayer qualification.

Tax rate and collection rate

Basic tax rate and low tax rate are applicable to general VAT taxpayers. The collection rate is applicable to small-scale taxpayers, and the collection rate is also applicable to general taxpayers selling second-hand goods.

Basic tax rate

For general taxpayers of value-added tax who engage in taxable activities, except for the following low taxes and exemptions, a basic tax rate of 17% applies. For tobacco, alcohol, Special goods such as luxury goods are subject to additional consumption tax to adjust the tax burden.

Low tax rate

In order to reduce the tax burden of certain industries, in addition to the basic tax rate, another low tax rate of 13% is provided. The goods applicable to the low tax rate are: agricultural products ; Heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use; books, newspapers, magazines; feed, fertilizers, pesticides, agricultural machinery (excluding agricultural machinery parts) agricultural films; metals and non-metals Mineral processing products and other goods specified by the State Council. General VAT taxpayers who sell or import the above-mentioned goods are levied VAT at a low rate of 13%.

Collection rate

The applicable collection rate for small-scale taxpayers is 4% for commercial small-scale taxpayers; for industrial small-scale taxpayers, the applicable collection rate is 4%. The rate is 6%, and no input tax can be deducted.

In addition, according to the "Notice on Value-Added Tax Policies for Used Goods and Used Motor Vehicles" issued by the Ministry of Finance and Taxation [2002] No. 29, starting from January 1, 2002, taxpayers [regardless of whether they are VAT General taxpayers or small-scale taxpayers) who sell second-hand goods shall calculate the tax at a 4% tax rate and then reduce the value-added tax by half, and the input tax shall not be deducted. If a taxpayer sells his or her used motor vehicles, motorcycles, or yachts that are subject to consumption tax, and the selling price exceeds the original value, the tax amount will be calculated based on a 4% collection rate, and then the value-added tax will be halved; if the selling price does not exceed the original value, the value-added tax will be levied. Exempt from VAT. When used motor vehicle business units sell used motor vehicles, motorcycles and yachts, the value-added tax will be levied at a 4% tax rate and then halved.

For tap water sold by water companies, the value-added tax is also levied at a 6% tax rate according to the "Notice on Value-Added Tax Policy Issues in the Tap Water Industry" issued by the State Administration of Taxation on May 17, 2002, Guoshuifa [2002] No. 56 However, the VAT stated on the special VAT invoice obtained for the tap water purchased from the water plant can be deducted.

The crude oil and natural gas extracted from Sino-foreign cooperative oil (gas) fields shall be subject to value-added tax, consumption tax, business tax, etc. "Notice on Issues Related to the Interim Regulations on Taxation" levies value-added tax at a collection rate of 5%.

Tax reduction and exemption

Article 16 of the "Interim Regulations of the People's Republic of China on Value-Added Tax" stipulates that the following eight items are exempt from value-added tax:

Self-produced agricultural products sold by agricultural producers

Contraceptives and appliances

Old books

Imported instruments directly used for scientific research, scientific experiments and teaching , equipment

Imported materials and equipment provided with free assistance from foreign governments and international organizations

Imported equipment required for processing of supplied materials, assembly of supplied parts and compensation trade

Items for use by persons with disabilities directly imported by organizations of persons with disabilities

Items used by oneself for sale

In addition, value-added tax will also be exempted if the threshold is not reached. The right to reduce or reduce VAT lies with the State Council. No region or department has the right to reduce or reduce VAT. However, each provincial-level tax bureau can determine the applicable threshold based on local actual conditions within the specified range.