Question 1: What is the meaning of taxable service deduction items? Taxable service deduction items refer to items that are allowed to be deducted from differential taxation: For example, 1. Taxpayers allocate the contracted transportation business to other units or individuals. , the balance of the total price and extra-price expenses obtained after deducting the transportation expenses paid to other units or individuals shall be the taxable turnover. 2. Patent and trademark agencies engaged in patent agency services and trademark agency services shall calculate tax based on the balance of the total income from patent and trademark agencies after deducting the patent fees paid to the Patent Office of the State Intellectual Property Office and the trademark registration fees paid to the Trademark Office. turnover.

3. For organizations that organize or undertake exhibition business, all prices and extra-price fees collected directly from exhibitors can be deducted from the venue rental fees, venue construction fees, and advertising paid to third parties in accordance with regulations. The balance after fees, board and lodging, ticket fees and transportation fees is levied business tax according to the tax item of "service industry-agent industry", etc.

Question 2: What are taxable services? Taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, R&D and technical services, information technology services, and cultural and creative services. , logistics auxiliary services, tangible movable property leasing services, authentication consulting services, radio, film and television services.

Taxable items, as the name suggests, are various items that should be paid taxes. They are also called tax objects, tax items, and tax items. The specific tax items stipulated in the classification of tax objects are the qualitative concretization of the tax objects and reflect the breadth of collection of a certain tax type.

Taxable service items refer to items in taxable services, which are divided into value-added tax taxable service items (including business tax to VAT) and business tax taxable service items.

Question 3: What does taxable service deduction item mean? Taxable service deduction items refer to items that are allowed to be deducted from differential taxation. This form generally does not need to be filled out.

There is no need to choose an invoice, just a formal invoice stipulated by the state.

Question 4: Under what circumstances can "taxable service deductions" be claimed? When taxpayers declare "taxable service deductions" related items, they should comply with the national tax policy regulations on the replacement of business tax with value-added tax: including Comply with the industry scope regulations that can implement the "differential taxation" policy, obtain certificates that comply with laws, administrative regulations and relevant provisions of the State Administration of Taxation, comply with relevant regulations on the calculation of taxable service deductions, and comply with other policy regulations.

Question 5: How to fill in the taxable service deduction amount for small-scale taxpayers? Hello, Mr. Zou from the Accounting School will answer it for you

If there are taxable service deduction items, according to the invoice obtained Just fill in the deduction amount

Welcome to click my nickname - ask questions to all the teachers in the Accounting School

Question 6: The amount of deduction items for taxable services. It is the face amount, which includes tax. There is an actual deduction item amount at the back. This is automatically calculated by the system without tax. You only need to enter the face amount of the invoice.

Question 7: Taxable service difference levy after the business tax-to-VAT reform What does tax mean? It means differential taxation. That is like VAT. His tax is the portrait tax minus the input tax. After the business tax to value-added tax reform. What should be paying business tax is now paying value-added tax. Therefore, the difference is the output tax minus the input tax.

1. Handling of Differential Taxation

Before filing tax returns, taxpayers with differential taxation should go to the competent tax authorities for filing and registration in accordance with regulations, and provide the "Turnover Tax Registration Form" 》(Subject to CTAIS2.0). Column 12 of "Taxable Service Deduction Items" and "Actual Deduction Amount for the Current Period" in Schedule 1 of the tax return for general taxpayers that have not been filed in accordance with regulations cannot be filled in; Schedule 1 of the tax return for small-scale taxpayers that has not been filed in accordance with regulations Item 2 "Taxable service deduction" and "Amount incurred in the current period" cannot be filled in.

The acceptance personnel will review whether the taxpayer's declaration materials are complete and whether the original and photocopies of the attached documents are consistent. If they are consistent, the originals will be verified and the photocopies will be retained.

The competent tax authority shall complete the registration and filing work within 7 working days after accepting the taxpayer's filing and notify the taxpayer in writing.

2. Calculation of taxable sales

Article 33 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries" stipulates: "Sales , refers to all the price and extra-price expenses obtained by the taxpayer for providing taxable services.”

The above-mentioned total price and extra-price expenses refer to the total price and extra-price expenses excluding tax.

Tax-included sales = all tax-included prices and extra-price expenses obtained

(1) General taxpayers

Tax-calculated sales = (obtained All tax-included prices and extra-price charges - tax-included prices paid to other units or individuals) ÷ (1 VAT tax rate or levy rate applicable to taxable taxable services)

Please refer to " General taxpayers shall provide the taxable service balance tax sales calculation sheet (see attachment 1) and the business tax-increase tax rate.

(2) Taxable sales of small-scale taxpayers = (all tax-included prices and extra-price expenses obtained - tax-included prices paid to other units or individuals) ÷ (1 collection rate)

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Question 8: What are the initial balance, the amount incurred in the current period, and the deduction amount in the current period in the taxable behavior 3 collection rate and deduction rate? Instructions for filling in the "VAT Return (Applicable to Small-scale Taxpayers)"

Each item of "taxable goods and services" and "taxable services" in this form should be filled in separately.

(1) The "tax period" refers to the period in which the value-added tax payable reported by the taxpayer should be filled in with the specific starting and ending year, month, and day.

(2) In the "Taxpayer Identification Number" column, fill in the taxpayer's tax registration certificate number.

(3) In the "Taxpayer Name" column, fill in the full name of the taxpayer's unit.

(4) Column 1 "VAT-exclusive sales volume subject to VAT": fill in the tax-exclusive sales volume of taxable goods, services, and taxable services, excluding taxable fixed items used in sales. Tax-exclusive sales, tax-free sales, export tax-free sales, and check-up sales of assets and used goods.

For taxpayers whose taxable services have deductible items, this column should fill in the tax-free sales after deduction, and it should be consistent with the current "VAT Return (Applicable to Small-scale Taxpayers) Attachment Information" No. 8 Column data are consistent.

(5) Column 2 "Sales without tax in special VAT invoices issued by tax authorities": fill in the total sales of special VAT invoices issued by tax authorities.

(6) Column 3 "Ordinary invoices issued by tax control equipment do not include tax sales": fill in the amount indicated on the ordinary invoices for taxable goods, labor and taxable services issued by tax control equipment. Converted sales excluding tax.

(7) Column 4 "Sales of used taxable fixed assets without tax": Fill in the sales without tax from the sales of used taxable fixed assets and the sale of used goods. Sales = sales including tax/(1 3).

(8) Column 5 "Ordinary invoices issued by tax control equipment do not include tax sales": fill in the ordinary invoices issued by tax control equipment for the sale of used taxable fixed assets and the sale of used goods. Amount converted to sales excluding tax.

(9) Column 6 "Tax-free Sales": Fill in the sales of taxable goods and services that are exempt from VAT, and taxable services that are exempt from VAT.

For taxpayers whose taxable services have deductions, fill in the sales before deductions.

(10) Column 7 "Sales of ordinary invoices issued by tax control equipment": fill in the sales of VAT-exempt taxable goods and services and VAT-exempt taxable services issued by tax control equipment General invoice sales.

(11) Column 8 "Export tax-free sales": Fill in the sales of exports of taxable goods and services that are exempt from VAT, and exports of taxable services that are exempt from VAT.

For taxpayers whose taxable services have deductions, fill in the sales before deductions.

(12) Column 9 "Sales of ordinary invoices issued by tax control equipment": fill in the export VAT-exempt taxable goods and services issued by tax control equipment, and the export VAT-exempt taxable goods General invoice sales for services.

(13) Column 10 "Tax payable for this period": Fill in the tax payable for this period calculated based on the collection rate.

(14) Column 11 "Amount of reduced tax payable in this period": fill in the taxpayer's reduced VAT payable in this period in accordance with the provisions of tax laws. Including the VAT tax control system special equipment costs and technical maintenance fees that can be fully deducted from the VAT payable, and the VAT amount for the purchase of tax-controlled cash registers that can be deducted from the VAT payable. The tax deduction and exemption of VAT payable shall be reflected by filling in the "Appendix 4" to the Value-Added Tax Return (Tax Credit and Deduction Situation Form). Taxpayers without deductions or credits do not need to fill in this form.

When the tax reduction amount for this period is less than or equal to the "Tax payable for this period" in column 10, fill in the actual tax reduction amount for this period; when the tax reduction amount for this period is greater than the "tax payable for this period" in column 10 When "tax payable" is entered, fill in the 10th column of the current period. The portion of the current tax reduction amount that is insufficient to be offset will be carried forward to the next period for continued deduction.

(15) Column 13 "Amount of prepaid tax for this period": fill in the amount of value-added tax prepaid by the taxpayer for this period, but does not include the amount of value-added tax paid in advance.

3. Instructions for filling in the "VAT Return Form (Applicable to Small-scale Taxpayers) Attachment"

This attachment is to be filled in by taxpayers with taxable services that have deduction items , each column does not include the amount of taxable services exempt from VAT.

(1) The "tax period" refers to the period in which the value-added tax payable reported by the taxpayer should be filled in with the specific starting and ending year, month, and day.

(2) In the "Taxpayer Name" column, fill in the full name of the taxpayer's unit.

(3) Column 1 "Beginning Balance": Fill in the amount of the taxable service deduction item at the end of the previous period, and fill in "0" for the period to which the tax belongs on the date of the pilot implementation.

(4) Column 2 "Amount for the Current Period": Fill in the amount of taxable service deduction items obtained in the current period that are allowed to be deducted according to tax laws.

(5) Column 3 "Deduction for the current period": fill in...gt;gt;

Question 9: Value-added tax taxable services after the business tax-to-VAT reform What are the deduction items? The taxable services within the scope of business tax to VAT are:

1. R&D and technical services

2. Information technology services

3. Cultural and creative services (design services, advertising services, conference and exhibition services, etc.)

4. Logistics auxiliary services

5. Tangible movable property leasing services

6. Authentication Consulting services

7. Radio, film and television services.

In 2011, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued a pilot plan for replacing business tax with value-added tax. Starting from January 1, 2012, a pilot program for replacing business tax with value-added tax will be launched in Shanghai’s transportation industry and some modern service industries. At this point, the reform of the goods and services tax system has begun. From August 1, 2012 to the end of the year, the State Council will expand the pilot program of replacing business tax with value-added tax to 10 provinces and cities, and Beijing may launch it in September.

As of August 1, 2013, the scope of “business tax to value-added tax” has been extended to the nationwide trial. Premier *** of the State Council chaired an executive meeting of the State Council on December 4, and decided to include railway transportation and postal services in the pilot program of replacing business tax with value-added tax from January 1, 2014. So far, the transportation industry has been fully included in the scope of the business tax replacement. .

Starting from June 1, 2014, the telecommunications industry will be included in the pilot program for replacing business tax with value-added tax.

Question 10: What does the “amount of allowable deduction items” in the “List of Taxable Service Deduction Items” refer to? Is it the total amount, the tax amount, or the amount excluding tax? It is the face amount, that is, including tax

There is an actual deduction item amount at the back, which does not include tax

The system will automatically calculate it, you just need to put the Just enter the face amount