General questions
1
What are the denominations of fixed-amount invoices?
Answer: General fixed-amount invoices currently include: 0.5 yuan, There are 8 denominations including 1 yuan, 2 yuan, 5 yuan, 10 yuan, 20 yuan, 50 yuan, and 100 yuan.
2
If the business tax to VAT enterprise has both business tax invoices and value-added tax invoices, and VAT business occurs, can it still issue business tax invoices?
Answer :For taxpayers who have received invoices from the state tax authorities, their balance of original business tax invoices should be paid and canceled and no longer used.
3
General taxpayers in the business tax-to-VAT pilot program have business in May and issue local tax printed invoices for the balance. When filing tax returns in June, the corresponding sales volume should be filled in " Which column is included in "Appendix 1" to the VAT return?
Answer: General taxpayers in the business tax-to-VAT pilot program have business in May and issue local tax printed invoices for their balances. In June When filing the monthly tax return, the corresponding sales volume should be filled in the "Issue Other Invoices" column of "Appendix Information to the Value-Added Tax Return (1)".
4
Can taxpayers who have been included in the new value-added tax invoice management system receive general fixed-amount invoices and manual invoices (100 yuan version)?
Answer : Taxpayers who have been incorporated into the new VAT invoice management system should use special VAT invoices, ordinary VAT invoices, unified motor vehicle sales invoices, and electronic ordinary VAT invoices in accordance with regulations; if there is a real need and it is inconvenient to use the tax control system for invoicing, Taxpayers who use the new value-added tax invoice management system for small-amount charges and other matters can apply to the competent state tax authorities to receive general fixed-amount invoices or general manual invoices (100-yuan version).
5
The taxpayer provides business management services. The contract signed with the customer is to charge quarterly fees. When collecting the second quarter management fee at the end of June, how should the invoice be issued? Should the national tax invoice be issued in full or on a pro-rata basis? After division, are local tax invoices and national tax invoices issued separately?
Answer: According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation [2016] No. 36) Annex 1 According to the provisions of Article 45, the time when the VAT liability arises is the day when the taxpayer engages in taxable behavior and receives the sales payment or obtains the receipt for claiming the sales payment. Therefore, this business should issue VAT invoices in full, and there is no need to divide the sales revenue between business tax and VAT.
6
What are the requirements for merchants to issue special value-added tax invoices to consumers?
Answer: Taxpayers should issue special value-added tax invoices to buyers who request them For special VAT invoices, the buyer provides 4 pieces of information: name (cannot be a natural person), taxpayer identification number, address, phone number, account opening bank and account number. If the buyer can accurately provide the above information to the merchant, a VAT invoice can be issued For special invoices, there is no need to provide business license, tax registration certificate, organization code certificate, account opening license, VAT general taxpayer registration form and other relevant certificates or other supporting materials.
If the actual payer (cash, card, third-party payment platform, etc.) belongs to another individual, but the "buyer" who requires the issuance of a special invoice is an entity, the seller can indicate it in the "remarks column" The name and valid ID number of the actual payer.
7
What are the requirements for merchants to issue general VAT invoices to consumers?
Answer: If the seller issues a general VAT invoice, if the buyer is For enterprises, non-enterprise units (with taxpayer identification number) and individual industrial and commercial households, the "name" and "taxpayer identification number" in the buyer column are required, and other items need to be filled in according to the actual business situation; the buyer is a non- For corporate units (without taxpayer identification number) and individual consumers, "name" is required, and other items can be filled in based on actual business conditions. If the consumer can accurately provide the above information to the merchant, he or she can issue a general VAT invoice. There is no need to provide the seller with the taxpayer identification number, address and phone number, account opening bank and account information, and there is no need to provide relevant certificates or other supporting materials. .
8
When issuing a value-added tax invoice, if the number of columns on the invoice cannot meet the issuance requirements, how to fill it in?
Answer: The taxpayer shall issue the value-added tax invoice according to business needs. The information that needs to be noted when invoicing, if there is no corresponding column on the invoice, can be noted in the remarks column of the invoice. The remark column of the VAT invoice can accommodate up to 230 characters or 115 Chinese characters.
9
If a general taxpayer applies the simplified tax calculation method, can he issue a special value-added tax invoice?
Answer: Except in the following circumstances, the simplified method is applicable Special invoices can be issued for taxable items in the tax calculation method:
(1) Apheresis stations that are general taxpayers of value-added tax and sell non-clinical human blood shall calculate the taxable items according to the simplified method at a 3% tax rate. The amount of tax paid;
(2) If the taxpayer sells used goods;
(3) If the taxpayer sells his own used fixed assets, the tax rate is reduced by 2%;
(4) Other circumstances under which special invoices are not allowed to be issued under tax regulations.