I. Transfer of financial commodities
(1) Note
The transfer of financial commodities refers to the business activities of transferring the ownership of financial commodities such as foreign exchange, securities and non-commodity futures.
The transfer of other financial commodities includes the transfer of various asset management products such as funds, trusts and wealth management products and various financial derivatives.
(2) Sales volume
For the transfer of financial commodities, the sales amount shall be the balance of the selling price minus the buying price.
The positive and negative differences in the transfer of financial commodities shall be regarded as the sales volume according to the balance after profit and loss balance. If there is a negative difference after the offset, it can be carried forward to the next tax period to offset the sales of the transferred financial goods in the next period, but if there is still a negative difference at the end of the year, it may not be carried forward to the next fiscal year.
The purchase price of financial commodities can be calculated by weighted average method or moving weighted average method, and shall not be changed within 36 months after selection.
No special VAT invoice shall be issued for the transfer of financial commodities.
(3) Invoice issuance
Through the normal invoicing function in the new VAT invoice management system, the general VAT invoice is issued in full according to the selling price and the tax rate of 6%.
(4) Reporting requirements
Fill in the "sales amount" and "output tax amount" in the third and fourth columns of the fifth line according to the amount and tax amount issued by the VAT ordinary invoice in the attached information (1) of the VAT tax return; Fill in the purchase price of financial goods in column 12 of line 5, "Actual deduction amount of labor, real estate and intangible assets in this period".
The total amount of labor, real estate and intangible assets (excluding tax sales) in column 1 of "financial goods transfer project with tax rate of 6%" in line 4 of Attached Information of VAT Tax Return (III) shall be filled in according to the total amount of VAT ordinary fare tax, and the amount of financial goods in column 3 shall be filled in.
Second, brokerage services.
(1) Note
Brokerage agency service refers to various brokerage, intermediary and agency services. Including financial agents, intellectual property agents, freight forwarders, customs agents, legal agents, real estate agents, professional agents, marriage agents, bookkeeping agents, auctions, etc.
Freight forwarding business refers to the business activities of handling cargo transportation, loading and unloading, warehousing, ship entry and exit, pilotage, berthing and other related procedures for the client in the name of the client by accepting the entrustment of the consignee, consignor, shipowner, charterer or ship operator.
Agency customs declaration service refers to the business activities entrusted by the consignee or consignor of import and export goods to handle customs declaration procedures on his behalf.
(2) Sales volume
The sales volume of brokerage services is the balance of the total price and out-of-price expenses after deducting the government funds or administrative fees charged to the entrusting party and paid on its behalf. No special VAT invoice shall be issued for government funds or administrative fees charged to the entrusting party.
(3) Invoice issuance
Method 1: Through the ordinary invoicing function in the new VAT invoice management system, a special VAT invoice is issued at the tax rate of 6% based on the total price and extra-price expenses obtained, after deducting the government funds or administrative fees charged and paid by the entrusting party; General VAT invoice shall be issued at the rate of 6% for the expenses paid on behalf of the company.
Method 2: Through the ordinary invoicing function in the new version of the VAT invoice management system, the general VAT invoice is issued in full, with the tax rate of 6%, and all extra-price expenses are obtained.
(4) Reporting requirements
According to the amount and tax amount of VAT invoices (including special VAT invoices and general VAT invoices, the same below), fill in the items of "sales amount" and "output (taxable amount)" in the fifth line and columns 1, 2, 3 and 4; Fill in the expenses paid on behalf of the company in column "Actual deduction amount of labor, real estate and intangible assets in this period" in line 5 12.
Data attached to the VAT tax return (3) Line 3 of column 1, the total amount of tax on labor, real estate and intangible assets (duty-free sales), and the items with the tax rate of 6% (excluding the transfer of financial goods); Fill in the column of "Current Amount" in the third column of line 3 for payment on behalf of the company.
3. Financing lease and financing sale and leaseback business.
(1) finance lease (excluding finance sale and leaseback)
1. Notes
Financial leasing service refers to leasing activities with financing nature and ownership transfer characteristics. That is, the lessor purchases tangible movable property or real estate and rents it to the lessee according to the specifications, models and performance required by the lessee. During the contract period, the ownership of the leased property belongs to the lessor, and the lessee has only the right to use it. After the contract expires and the rent is paid, the lessee has the right to purchase the lease item at the residual value to own its ownership. Whether the lessor sells the leased property to the lessee is a financial lease.
According to the different subject matter, financial leasing services can be divided into tangible movable property financial leasing services and real estate financial leasing services.
2. Sales volume
(1) The pilot taxpayers engaged in financial leasing business approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce provide financial leasing services, and the balance after deducting the paid loan interest (including foreign exchange loan and RMB loan interest), bond issuance interest and vehicle purchase tax from the total price and off-price expenses obtained is the sales amount.
(2) General taxpayers can choose to apply the simple tax calculation method to the real estate financial leasing contract signed before April 30, 20 16, or the financial leasing service provided by real estate obtained before April 30, 20 16, and pay the value-added tax at the rate of 5%.
3. Invoice issuance
Through the ordinary invoicing function in the new version of VAT invoice management system, special VAT invoices or ordinary VAT invoices can be issued in full according to the applicable tax rate, and all extra-price expenses can be obtained.
4. Reporting requirements
(1) Tangible movable property financing lease
According to the amount and tax amount of the VAT invoice, fill in "sales amount" and "taxable amount" in columns 1 and 2, 3 and 4 of "services, real estate and intangible assets with tax rate of 17%" in line 2; Fill in the paid loan interest (including foreign exchange loan interest and RMB loan interest), bond issuance interest and vehicle purchase tax in column 12 of "actual deduction of labor, real estate and intangible assets in this period" in line 2.
In Annex III of the VAT tax return, the total amount of labor, real estate and intangible assets (tax-free sales) in column 1 of "items with tax rate of 17%" in line 1 is filled in according to the total tax amount of VAT invoices, and loan interest (including foreign exchange loans and RMB loans), bond issuance and interest are paid externally.
(2) Real estate financing lease
(1) is applicable to general tax calculation methods.
According to the amount and tax amount of the VAT invoice, fill in the column "1 1" and the column "1% tax rate" in line 4; Fill in the paid loan interest (including foreign exchange loan interest and RMB loan interest), bond issuance interest and vehicle purchase tax in line 4 of column "Actual deduction amount of labor, real estate and intangible assets in this period".
Fill in the column 1 of "items with tax rate of1%"in line 2 of Annex III of the VAT tax return, and pay the loan interest (including foreign exchange loan interest and RMB loan interest) and bond interest.
(2) Choose simple tax calculation method for old projects.
According to the value-added tax invoice amount and tax amount, fill in "sales amount" and "tax amount payable" in columns/kloc-0 and columns 2, 3 and 4 of "service industry, real estate and intangible assets with 5% levy rate" in line 9b.
(b) Sale and leaseback financing
1. Notes
Financing sale and leaseback refers to the business activities that the lessee sells assets to enterprises engaged in financing sale and leaseback business for the purpose of financing, and the enterprises engaged in financing sale and leaseback business lease assets to the lessee. Financing, sale and leaseback are loan services, and special VAT invoices are not required.
2. Sales volume
Pilot taxpayers engaged in financial leasing business approved by China People's Bank, China Banking Regulatory Commission or Ministry of Commerce provide after-sale leaseback service, and the balance after deducting loan interest (including foreign exchange loan interest and RMB loan interest) and bond issuance interest from the total price and off-price expenses (excluding principal) is sales.
3. Invoice issuance
Through the normal invoicing function in the new VAT invoice management system, the general VAT invoice is issued in full, with the tax rate of 6%, including all out-of-price expenses (excluding principal).
4. Reporting requirements
Fill in the "sales" and "output (payable) tax amount" in columns 3 and 4 of "6% tax rate" in line 5 according to the amount and tax amount of VAT ordinary invoice; The loan interest paid to the outside world (including foreign exchange loan interest and RMB loan interest) and bond issuance interest shall be filled in the column "Actual deduction of labor, real estate and intangible assets in this period" in line 4 12.
In Annex III of the VAT tax return, the total amount of labor, real estate and intangible assets price tax (tax-free sales) in column 1 of the item with the tax rate of 6% in line 3 (excluding the transfer of financial goods) is filled in according to the total amount of VAT ordinary fare tax, and the foreign loans (including foreign exchange loans and RMB loans) and bond issuance interest are filled in column 3.
(3) Sign the contract before April 30, 2065438+2006, and continue to pay the value-added tax on the financing lease service of tangible movable property before the expiration.
1. Sales
Pilot taxpayers who continue to pay value-added tax in accordance with the financial leasing service of tangible movable property and engage in financial leasing business with the approval of the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce can choose one of the following methods to calculate the sales volume according to the financial sale and leaseback contract signed before April 30, 2006.
(1) The sales amount is the balance of the total price and out-of-price expenses charged to the lessee after deducting the principal of the price charged to the lessee, interest on foreign loans (including foreign exchange loans and RMB loans) and interest on bond issuance. When taxpayers provide tangible movable property financing, sale and leaseback services, the principal of the price that can be deducted when calculating the current sales amount is the principal that should be collected in the current period as stipulated in the written contract. There is no written contract or there is no agreement in the written contract, which is the actual principal collected in the current period.
(2) The sales amount is the balance after deducting the paid loan interest (including foreign exchange loan and RMB loan interest) and bond issuance interest from the total price and out-of-price expenses charged to the lessee.
2. Invoice issuance
(1) If the above-mentioned (1) method is selected to determine the sales volume, the normal invoicing function in the new VAT invoice management system will be used to issue the VAT ordinary invoice in full with the total price and out-of-price expenses obtained. Or through the ordinary invoicing function in the new version of the VAT invoice management system, the principal of the price charged to the lessee can be deducted from the total price and out-of-price expenses, and the special VAT invoice can be issued; At the same time, an ordinary VAT invoice is issued, and the invoice amount is the principal of the price charged to the lessee.
(2) If the above method (2) is selected to determine the sales volume, all extra-price expenses obtained through the normal invoicing function in the new VAT invoice management system will be used to issue a special VAT invoice or a general VAT invoice in full.
3. Reporting requirements
(1) If the above (1) method is selected to determine the sales volume.
Column 1, column 1, column 3, column 1, and column 17% of services, real estate and intangible assets are filled in according to the value-added tax invoice amount and the value-added tax invoice amount.
In Annex III of the VAT tax return, according to the total price and extra-price fees charged for the financial leasing service of tangible movable property, fill in the column 1 7% tax rate 1 in line1,and deduct the principal of the price charged to the lessee and the tax-free sales.
(2) The sales amount is determined according to the above method (2).
Column 1, column 1, column 3, column 1, and column 17% of services, real estate and intangible assets are filled in according to the value-added tax invoice amount and the value-added tax invoice amount.
In Appendix III of the VAT Tax Return, according to the total price and extra-price fees charged for the financial leasing service of tangible movable property, fill in the column of "items with tax rate of 1 7%" in line/kloc-0, and deduct the loan interest (including foreign exchange) paid externally.
(four) the scope of application of differential taxation
1. Pilot taxpayers engaged in financial leasing business approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce.
2. If the paid-in capital of the pilot taxpayer engaged in financial leasing business authorized by the Ministry of Commerce and approved by the national economic and technological development zone reaches1May 61700 million yuan, the differentiated tax policy will be implemented from the month when the standard is reached; If the paid-in capital does not reach 654.38+700 million yuan after May of 20 16, but the registered capital reaches 654.38+700 million yuan, the differentiated tax policy can still be implemented before July of 20 16.
Except for the above two cases, other pilot taxpayers do not implement the differentiated tax policies for financial leasing business and financial sale and leaseback business.
Fourth, tourism services.
(1) Note
Tourism service refers to the business activities of organizing and arranging transportation, sightseeing, accommodation, catering, shopping, entertainment and business services according to the requirements of tourists.
(2) Sales volume
When the pilot taxpayers provide tourism services, they can choose to obtain the total price and extra-price expenses, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies, as sales.
The pilot taxpayers who choose the above method to calculate the sales volume shall not issue special VAT invoices for the above expenses collected and remitted by the buyers of tourism services, but may issue ordinary invoices.
(3) Invoice issuance
1. Select the difference tax.
Method 1: After deducting the accommodation, catering, transportation, visa fees, ticket fees and travel expenses paid by the tourism service purchaser to other travel companies, the special VAT invoice will be issued at the tax rate of 6%; For the accommodation fees, catering fees, transportation fees, visa fees, tickets fees collected from the buyers of tourism services and paid to other units or individuals, and the travel expenses paid to other travel companies, an ordinary VAT invoice shall be issued at the rate of 6%.
Method 2: The general VAT invoice shall be issued in full at the rate of 6% according to the obtained total price and extra expenses.
2. Choose full taxation.
Through the normal invoicing function in the new VAT invoice management system, VAT invoices are issued in full at the tax rate of 6%, and all extra-price expenses are obtained.
(4) Reporting requirements
According to the amount and tax amount of the VAT invoice, fill in the "sales" and "output (taxable amount)" in columns 6, 2, 3 and 4 of the "6% tax rate" on line 5. Fill in the accommodation fee, catering fee, transportation fee, visa fee, ticket fee paid to other units or individuals and travel expenses paid to other travel companies in column 12 of line 5 "actual deduction of labor, real estate and intangible assets in this period".
Data attached to the VAT tax return (3) Line 3 of column 1, the total amount of tax on labor, real estate and intangible assets (duty-free sales), and the items with the tax rate of 6% (excluding the transfer of financial goods); Fill in the column of "Current Amount" in the third column of line 3 for payment on behalf of the company.
Verb (abbreviation for verb) provides construction services.
(1) Note
Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
1. engineering services.
Engineering service refers to the construction and transformation of various buildings and structures, including the installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.
2. Install the service.
Installation service refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment and facilities, including the installation of workbench, ladder and railing connected with the installed equipment, as well as the insulation, anti-corrosion, heat preservation and painting of the installed equipment.
Fixed telephone, cable TV, broadband, water, electricity, gas, heating and other operators charge users initial installation fees, initial installation fees, account opening fees, expansion fees and similar fees, and pay value-added tax according to installation services.
3. Maintenance service.
Repair service refers to the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.
4. Decoration service.
Decoration service refers to the decoration of buildings and structures to make them beautiful or have a specific purpose.
5. Other construction services.
Other construction services refer to all kinds of engineering services other than the above-mentioned engineering operations, such as drilling (well drilling), demolition of buildings or structures, land leveling, landscaping, dredging (excluding waterway dredging), building translation, scaffolding, blasting, mine perforation, stripping and cleaning of surface attachments (including rocks, soil, sand and gravel, etc.). ).
(2) Sales volume
If the simple tax method is applied to the construction services provided by the pilot taxpayers, the sales amount shall be the balance of the total price and other expenses obtained after deducting the subcontract. You can choose to apply simple tax calculation methods, including:
1. Construction services provided by general taxpayers in the form of contract workers.
2. Construction services provided by general taxpayers for projects supplied by Party A..
3. Construction services provided by ordinary taxpayers for old construction projects.
(3) Invoice issuance
Through the normal invoicing function in the new VAT invoice management system, all obtained extra-price expenses can be invoiced in full.
(4) Reporting requirements
According to the value-added tax invoice amount and tax amount, fill in "sales amount" and "tax amount payable" in columns/kloc-0 and 2, 3 and 4 of "service industry, real estate and intangible assets with 3% tax rate" in line 12; Fill in the subcontracting payment in the column 12 of line 12 "Actual Deducted Amount of Deducted Items for Labor Services, Real Estate and Intangible Assets in the Current Period".
According to the total amount of VAT invoice tax in Appendix III to the VAT Tax Return, fill in the column of "Item with 3% levy rate" in Line 6 "Total Labor, Real Estate and Intangible Assets (Tax-free Sales)"1; Fill in the subcontracting money in the column of "Current Amount" in column 3 of line 6.
Six, the sale of self-developed real estate projects
(1) Note
Real estate development enterprises sell self-developed real estate projects.
Self-development refers to infrastructure and housing construction on land that has obtained land use rights according to law.
(2) Sales volume
1. General taxpayers in real estate development enterprises sell their developed real estate projects (except old real estate projects with simple tax calculation method), and the balance after deducting the land price paid to government departments during land transfer is sales.
2. If ordinary taxpayers sell old real estate projects developed by themselves and the simple tax calculation method is applied, the total price and extra-price expenses obtained shall be regarded as sales, and the corresponding land price shall not be deducted.
(3) Invoice issuance
Through the normal invoicing function in the new VAT invoice management system, all obtained extra-price expenses can be invoiced in full.
(4) Reporting requirements
1. Real estate projects (except old real estate projects with simple tax calculation method)
According to the value-added tax invoice amount and tax amount, fill in the column of "1 1" and the column of "1% tax rate" in line 4; Fill in the land price paid to the government department at the time of land transfer in the column "Deducted amount of labor, real estate and intangible assets in this period" 12 in line 4.
Fill in the column 1 1% of the "items with collection rate" in line 2 according to the total value of the VAT invoice (excluding tax sales) in Annex III of the VAT tax return; Fill in the land price paid to the government department at the time of land transfer in the column "Current amount" in column 3 of line 6.
2. Simple tax calculation method is applicable to old real estate projects.
According to the value-added tax invoice amount and tax amount, fill in "sales amount" and "tax amount payable" in columns/kloc-0 and columns 2, 3 and 4 of "service industry, real estate and intangible assets with 5% levy rate" in line 9b.
Seven, labor dispatch services
(1) Note
Labor dispatch service refers to the service that the labor dispatch company sends employees to the employer to accept the management of the employer and work for it in order to meet the needs of various flexible employment of the employer.
(2) Sales volume
General taxpayers who provide labor dispatch services can calculate and pay value-added tax in accordance with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), taking the total price and extra-price expenses as sales; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing provident fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.
Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices.
(3) Invoice issuance
1. Choose a simple taxation method for differential taxation.
Method 1: Through the ordinary invoicing function in the new version of the VAT invoice management system, based on the total price and out-of-price expenses obtained, deduct the wages and benefits paid by the employer to the dispatched employees and the balance after handling social insurance and housing accumulation fund for them, and issue a special VAT invoice at a rate of 5%; The general VAT invoice shall be issued at the rate of 5% for the wages and benefits paid by the employer to the dispatched employees and for handling social insurance and housing accumulation fund for them.
Method 2: Through the ordinary invoicing function in the new version of the VAT invoice management system, the ordinary VAT invoice is issued at the rate of 5% for all the extra-price expenses obtained.
2. Select the general tax calculation method.
Through the normal invoicing function in the new VAT invoice management system, VAT invoices are issued in full at the tax rate of 6%, and all extra-price expenses are obtained.
(4) Reporting requirements
1. Choose a simple taxation method for differential taxation.
According to the value-added tax invoice amount and tax amount, fill in "sales amount" and "tax amount payable" in columns/kloc-0 and 2, 3 and 4 of "service industry, real estate and intangible assets with 5% levy rate" in line 9b; Fill in the salary, welfare, social insurance and housing accumulation fund paid by the employer to the dispatched employees in line 9b of column 12 "Actual deduction amount of labor, real estate and intangible assets in this period".
According to the total amount of VAT invoice tax in Appendix III of VAT Tax Return, fill in the column of "Items with 5% levy rate" in the fifth line of "Total amount of labor, real estate and intangible assets in this period (excluding tax sales)"1; Fill in the salary, welfare, social insurance and housing accumulation fund paid by the employer to the dispatched employees in the column of "Current Amount" in the third column of line 5.
2. Select the general tax calculation method.
According to the amount and tax amount of the VAT invoice, fill in the "sales amount" and "output (payable) tax amount" in the 1 column and the columns 2, 3 and 4 of the "6% collection rate" in line 8.
Eight, human resources outsourcing services
(1) sales volume
Taxpayers who provide human resources outsourcing services pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units and social insurance and housing provident fund paid by agents. The wages collected from the entrusting party and paid on its behalf, social insurance and housing accumulation fund paid by the agent shall not issue special VAT invoices, but ordinary invoices may be issued.
General taxpayers who provide human resources outsourcing services can choose to apply the simple tax calculation method and pay VAT at the rate of 5%.
(2) Invoice issuance
Method 1: Through the ordinary invoicing function in the new version of the VAT invoice management system, the special VAT invoice is issued at the applicable tax rate based on the total price and extra-price expenses obtained, after deducting the salary of the agency company and the social insurance and housing accumulation fund paid by the agency; The wages paid on behalf of the company and the social insurance and housing accumulation fund paid on behalf of the company shall be invoiced at the applicable tax rate.
Method 2: For all extra-price expenses obtained through normal invoicing function in the new VAT invoice management system, general VAT invoices shall be issued in full at the applicable tax rate.
(3) Reporting requirements
1. Choose a simple taxation method for differential taxation.
According to the value-added tax invoice amount and tax amount, fill in "sales amount" and "tax amount payable" in columns/kloc-0 and 2, 3 and 4 of "service industry, real estate and intangible assets with 5% levy rate" in line 9b; Fill in the wages paid to the employees of the client unit and the social insurance and housing accumulation fund paid by the agent in line 9b 12 "Deducted amount of labor, real estate and intangible assets actually deducted in this period".
According to the total amount of VAT invoice tax in Appendix III of VAT Tax Return, fill in the column of "Items with 5% levy rate" in the fifth line of "Total amount of labor, real estate and intangible assets in this period (excluding tax sales)"1; In the fifth line of column 3, fill in the column of "Current Amount" the wages paid by the entrusting unit to the employees and the social insurance and housing accumulation fund paid by the agent.
2. Select the general tax calculation method.
According to the amount and tax amount of the VAT invoice, fill in the 1 column of the 6% collection rate in line 8 and the "sales amount" and "tax amount payable" in columns 2, 3 and 4; Fill in the column "Deducted amount of labor, real estate and intangible assets in this period" 12 in line 8, and fill in the salary paid to the employees of the client unit and the social insurance and housing accumulation fund paid by the agent.
Data attached to the VAT tax return (3) Line 3 of column 1, the total amount of tax on labor, real estate and intangible assets (duty-free sales), and the items with the tax rate of 6% (excluding the transfer of financial goods); With the wages paid by the agent to the employees of the client unit and the social insurance and housing accumulation fund paid by the agent, fill in the column of "Current Amount" in the third column of line 3.