First, the small-scale 3% reduction will be extended according to the policy of 1%!
Focus! ! !
Hubei province 1
From 2002 1 to1to March, small-scale taxpayers will be exempted from value-added tax;
2021April-65438+February, if the small-scale taxpayer applies the 3% tax rate, the tax will be reduced by 1%.
2. Non-Hubei Province
202 1 1-65438+2 months, if the small-scale taxpayer applies the 3% tax rate, the tax will be reduced by 1%.
In other words, from April 1 day, all small-scale taxpayers can issue 1% special tickets.
Second, the tax bureau is clear! 1% special ticket can deduct 9% of the input!
According to the provisions of Ministry of Finance, State Taxation Administration of The People's Republic of China Caishui [2065438+07] No.37, Caishui [2065438+08] No.32 and Announcement No.39 of the General Administration of Customs:
Ordinary taxpayers buy agricultural products and obtain small-scale taxpayers (simple taxation; Special invoice issued at the rate of 3%), the input tax is calculated with the amount indicated on the special VAT invoice and the deduction rate of 9%.
Although the policy of 3% reduction 1% has been introduced for small-scale taxpayers, the provision that 3% special tickets can deduct 9% of the input has not changed accordingly.
Can the special ticket of 1% be deducted from the input tax of 9%? The official gave a clear answer!
In fact, the state has introduced preferential policies for small-scale taxpayers in principle in response to the epidemic, with the aim of reducing the burden. If the special ticket of 1% can only be deducted from 1%, this will undoubtedly increase the downstream tax burden, which is not in line with the original intention of formulating this preferential policy. Therefore, the 1% special ticket can deduct 9% of the input tax.
Third, how to calculate the deduction?
Give a simple example:
Company A is a general VAT taxpayer, and has obtained a special invoice for agricultural products issued by a small-scale taxpayer, Company B, with the invoice amount of 100000 yuan and the tax amount of 1000 yuan.
Then, Company A can deduct the input tax = 100000*9%=9000 yuan.
Note that the tax-free amount here is used to calculate the input tax.
Four, the purchase of agricultural products for deep processing, plus deduction 1%.
Again, Company A will deduct the input tax by 9% when purchasing, and add 1% when receiving the goods for deep processing (the tax rate of processed goods is 13%).
5. What are the VAT items subject to 9% tax rate?
I. Agricultural products
(1) plants
1. Wheat
Include wheat, rice, corn, sorghum, millet, barley, oats, flour, rice, corn flour, residue, Daoxiao Noodles, dumpling skin, wonton skin, rice flour, dried noodles, dried ginger, turmeric, corn germ, etc.
Remarks: Frozen food, instant noodles, non-staple food and all kinds of cooked food processed with grain as raw materials, the tax rate is 13%, which does not belong to the scope of this commodity.
vegetables
Including vegetables, fungi, a small amount of woody plants that can be used as non-staple food, vegetables that have been dried, refrigerated, frozen, packaged and dehydrated, pickles, pickles and pickles.
Remarks: All kinds of canned vegetables, the tax rate is 13%, which does not belong to the scope of goods.
3. Tobacco leaves
Comprise sun-cured tobacco leaves, air-cured tobacco leaves and primary flue-cured tobacco leaves.
Remarks: The tax rate of redried flue-cured tobacco leaves baked by professional redrying factory is 13%, which is not within the scope of goods.
4. tea
Include fresh leaves and buds (i.e. tea green) and teas preliminarily prepared through processes such as drying, rolling, fermentation and drying, such as black tea, green tea, oolong tea, white tea and black tea.
Remarks: refined tea, edge-selling tea, tea mixed with various drugs and tea drinks, the tax rate is 13%, which does not belong to the scope of the goods.
5. Horticultural plants
Including: fruits, dried fruits (such as dried litchi, dried longan, raisins, etc. ), dried fruits, nuts, melons (such as melons, watermelons, cantaloupes, etc.). ), pepper, pepper, aniseed, coffee beans, etc. And horticultural plants processed by freezing, cold storage, packaging and the like.
Remarks: Tax rates for canned fruits, preserved fruits, candied fruits, fried nuts and ground gardening plants (such as peppers and pepper powder). ) is 13%, which is out of the scope of the goods.
6. Medicinal plants
Including roots, stems, skins, leaves, flowers and fruits of various plants used as raw materials of traditional Chinese medicine, as well as slices, shreds, blocks, segments and other traditional Chinese medicine pieces processed from the above medicinal plants.
Remarks: Chinese patent medicine, the tax rate is 13%, which does not belong to the scope of this goods.
7. Oil plants
Including rapeseed (including mustard seed), peanut, soybean, sunflower seed, castor seed, sesame seed, flax seed, tea seed, tung oil seed, olive seed, palm seed, cottonseed and other aromatic oil plants for extracting aromatic oil.
8. Fiber plants
Include cotton (including seed cotton, lint cotton and wadding cotton), hemp, jute, hibiscus, ramie, abutted flax, apocynum venetum, banana hemp and sisal. And fine (washed) hemp after degumming of cotton linters and hemp fibers.
9. Sugar plants
Include sugar cane, sugar beet, etc.
10. Forestry products
Including logs (trees, shrubs and wood segments), bamboo (bamboo plants and bamboo segments), natural resins (raw lacquer, resins and gums, such as rosin, peach gum, cherry gum, Arabic gum, Cuban gum and natural rubber (including latex and dry gum), bamboo shoots, dried bamboo shoots, brown bamboo, palm bark, branches, leaves and bark.
Remarks: sawn timber and canned bamboo shoots, the tax rate is 13%, which does not belong to the scope of goods.
1 1. Other plants
Include saplings, flowers, plant seeds, plant leaves, grasses, wheat stalks, beans, potatoes, algae plants, dried flowers, hay, dried potatoes, dried algae plants, agricultural product leftovers and the like.
(2) Animals
1. Aquatic products
Including fish, shrimp, crab, soft-shelled turtle, shellfish, echinoderms, mollusks, coelenterates, marine mammals, fry (eggs), shrimp fry, crab fry, shellfish fry (seedlings), aquatic products preserved and packaged by freezing, cold storage, salting and other methods, as well as dried fish, dried shrimps, dried crabs, shellfish, echinoderms and mollusks.
Remarks: The tax rate of cooked aquatic products and canned aquatic products is 13%, which is not within the scope of goods.
2. Animal husbandry products
Including cattle, horses, pigs, sheep, chickens and ducks, meat products, including whole or divided fresh meat, refrigerated or frozen meat, bacon, viscera, heads, tails, hooves and other tissues of mammals, birds and reptiles, and raw meat products such as bacon, bacon and bacon.
Remarks: The tax rate of canned meat and cooked meat products is 13%, which does not belong to the scope of goods.
3. Egg products
Including fresh eggs, frozen eggs, and processed salted eggs, preserved eggs and preserved eggs.
Remarks: Canned eggs with the tax rate of 13% are not included in this cargo.
4. Fresh milk
Including milk, pasteurized milk produced according to the national food safety standard Pasteurized Milk (GB 19645-20 10) and sterilized milk produced according to the national food safety standard Sterilized Milk (GB 25 190-20 10).
Remarks: Yogurt, cheese, cream and denatured milk, the tax rate is 13%, which is not within the scope of this product.
5. Animal skins
Including untanned hides and slices, as well as untanned hides and slices soaked, scraped, depilated, dried or smoked with clear water, salt water or antiseptic solution.
6. Animal plush
Including: unwashed hair, down and feathers of various animals.
Remarks: The tax rate of wool cashmere is 13%, which is not within the scope of this product.
5. Other animal tissues
Include cocoon, natural honey, shellac, animal bones, shells, horns, animal blood, animal secretions, silkworm eggs, animal bone particles and the like.
Second, edible vegetable oil
Sesame oil, peanut oil, soybean oil, rapeseed oil, rice bran oil, sunflower seed oil, cottonseed oil, corn germ oil, tea oil, linseed oil and mixed oil produced from the above oils; Palm oil, cottonseed oil, fennel oil, crude coconut oil, walnut oil, olive oil, pepper oil, almond oil, grape seed oil and peony seed oil.
Third, tap water.
Remarks: agricultural irrigation water, water diversion project, etc. No tax, not within the scope of this kind of goods.
Fourth, heating and hot water.
Including heating, hot gas and hot water, and heating, hot gas and hot water produced and recovered by industrial waste heat.
Verb (abbreviation of verb) air conditioning
Six, gasoline
Include coke oven gas, producer gas and liquefied gas.
Seven, liquefied petroleum gas
Eight, natural gas
Including gas field natural gas, oil field natural gas, coal mine natural gas and other natural gas, as well as Sino-foreign cooperative exploitation of natural gas in the upper reaches of the West-East Gas Transmission Project.
Nine, biogas
Include natural biogas and artificially produced biogas.
X. Coal products for residents
Include briquette, briquette, honeycomb briquette and kindling charcoal.
Eleven, books, newspapers, magazines, audio-visual products, electronic publications
Including: books and pictures published by publishing units approved by the State Press and Publication Administration and numbered with international standard book numbers; With the approval of the State Press and Publication Administration, newspapers registered in the press and publication departments of all provinces, autonomous regions and municipalities directly under the Central Government with a unified domestic serial number (CN); Approved by the State Press and Publication Administration, registered in the administrative department of press and publication of a province, autonomous region or municipality directly under the Central Government, with a unified domestic serial number (CN); As well as supporting products for primary and secondary school teaching materials (including all kinds of paper products or pictures), overseas books printed by domestic printing enterprises and approved by the competent department of press and publication, and numbered with international standard book numbers; Audio tapes, video tapes, records, compact discs and laser discs; CD-ROM, write-once CD-ROM, erasable CD-ROM, floppy disk, hard disk, integrated circuit card and various memory chips.
Twelve. fodder
Include single feed, mixed feed, compound feed, compound premix, concentrated feed, soybean meal, pet feed, feed fish oil, mineral trace element licking bricks and feed-grade calcium dihydrogen phosphate products.
Remarks: Feed additives, the tax rate is 13%, and the grain directly used for animal feeding is not included in this cargo.
Thirteen. fertilizer
Include chemical nitrogen fertilizer, phosphate fertilizer, potash fertilizer, compound fertilizer, trace element fertilizer and other fertilizers.
Fourteen Insecticide
Include pesticide technical and pesticide preparation. Such as pesticides, fungicides, herbicides, plant growth regulators, botanical insecticide, microbial pesticides, sanitary drugs, other pesticide drugs, preparations, etc.
Remarks: Daily hygienic drugs (such as sanitary insecticides, insect repellent, mosquito repellent, mosquito-repellent incense, etc. ) All kinds of packaging used in human daily life, the tax rate is 13%, which does not belong to the scope of this goods.
Fifteen, agricultural film
Include all kinds of plastic films and greenhouse films.
Sixteen, agricultural machinery
Including tractors (including unpowered walking tractors), soil tillage machinery, farmland capital construction machinery, planting machinery, plant protection and management machinery, harvesting machinery, field operation machinery, irrigation and drainage machinery, agricultural and sideline products processing machinery, agricultural transport machinery (including rickshaws, animal-drawn vehicles, three-wheeled agricultural transport vehicles and tractor trailers), animal husbandry machinery, fishery machinery, small farm tools, agricultural pumps, agricultural diesel engines, intensive curing barn equipment, and so on.
Remarks: The tax rate of machinery, agricultural vehicles, three-wheeled vans, motor fishing boats, forest harvesting machinery, skidding machinery and agricultural machinery accessories that use agricultural and sideline products as raw materials for processing industrial products is 13%, which does not belong to the scope of the goods.
Seventeen, dimethyl ether
Eighteen, edible salt
Nineteen. transportation services
Including: land transportation services, water transportation services, air transportation services (including space transportation services), pipeline transportation services and non-means of transportation services.
Twenty, postal services
Including universal postal service, express postal service and other postal services.
Twenty-one, basic telecommunications services
Remarks: Value-added telecommunications services with a tax rate of 6% are not included in this scope.
Twenty-two, construction service industry
Including engineering services, installation services, repair services, decoration services and other construction services.
Twenty-three, real estate sales
Including: the transfer of ownership of real estate such as buildings and structures.
Twenty-four, real estate rental services
Including: real estate financing lease, real estate management lease.
Remarks: Financing leaseback is not included in this scope, and the tax rate is 6%.
Twenty-five, the transfer of land use rights
Remarks: The transfer of the right to use or ownership of intangible assets such as technology, trademark, copyright, goodwill, natural resources and other rights and interests is not included at the tax rate of 6%.
1, buy the 13% special ticket obtained by the tax control system, without authentication, and get a full tax credit.
The general taxpayer who purchases the tax control system for the first time can fully deduct the value-added tax (total price and tax) with the special ticket obtained.
note:
(1) This preferential policy is only applicable to users who purchase the tax control system for the first time. If they buy again, the invoice is directly certified and deducted, and the full value-added tax is not deducted.
2. The invoice may not be authenticated. If it has been certified, it needs to be transferred out.
The annual technical maintenance fee can be fully deducted.
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policies of Deducting VAT from Special Equipment and Technical Maintenance Fee of VAT Control System (Caishui [20 12] 15), if an enterprise pays technical maintenance fee to Aerospace Information or Baiwang Jin Fu every year and obtains an ordinary VAT invoice, it can fully deduct VAT.
note:
Here, the annual technical maintenance fee can be fully deducted from the value-added tax, and the insufficient deduction can be carried forward to the next deduction.
Case 1: The financial staff of Company A received two car rental invoices online, namely, a paper invoice and an electronic invoice. Since both invoices are ordinary invoices, there is no input tax deduction.
Positive solution: the electronic ordinary invoice of the network car can be deducted from the input tax according to the tax amount indicated on the invoice, and the paper ordinary invoice cannot be deducted.
Policy basis: Announcement of the General Administration of Customs of the Ministry of Finance on Deepening VAT Reform (Announcement No.39 of the General Administration of Customs of the Ministry of Finance +09);
Six, taxpayers to buy domestic passenger services, the input tax is allowed to be deducted from the output tax.
(1) If the taxpayer fails to obtain the special VAT invoice, the input tax shall be determined temporarily according to the following provisions.
1. If the electronic ordinary VAT invoice is obtained, it is the tax amount indicated on the invoice;
Case 2: The financial personnel of Company A received two electronic ordinary invoices for toll roads, in which 1 was marked with "toll" in the upper left corner and the tax rate column showed the tax rate, while the other was marked with "toll" in the upper left corner and the tax rate column showed "no tax". Since both invoices are ordinary invoices, the input tax is not deducted.
Positive solution: The words "Toll" are marked in the upper left corner, and the electronic ordinary invoice of toll with tax rate or collection rate in the tax rate column can deduct the input tax, while the invoice with "No Tax" in the tax rate column cannot deduct the input tax.
Policy basis: Item 1 of Article 2 of the Announcement of the Ministry of Transport of the People's Republic of China, the Ministry of Finance and the National Archives Bureau of State Taxation Administration of The People's Republic of China on Issues Concerning the Issuance and Summary of Toll Electronic Bills (Announcement No.24 of the Ministry of Transport, 2020).
Two. Classification of charging electronic bills
(a) toll road toll VAT electronic ordinary invoice (hereinafter referred to as the toll electronic invoice). Toll electronic invoices include toll electronic invoices with the words "Toll" in the upper left corner and the applicable tax rate or collection rate in the tax rate column (hereinafter referred to as tax invoices) and toll electronic invoices without the words "Toll" in the upper left corner and "No Tax" in the tax rate column (hereinafter referred to as tax invoices). When the customer passes through the operating toll road, the business manager will issue a tax invoice, which can be used for VAT input deduction according to regulations; Customers can issue tax-free invoices through prepaid tolls, which cannot be used for VAT input deduction.