When selecting product codes, you should first search based on keywords; if you cannot search directly, divide industries and major categories according to policies; when subdividing into subcategories, you cannot clearly define and Classification: Goods can be coded according to the material or purpose of the goods; services or services can be coded according to the nature of the transaction. 1. Introduction to tax classification and coding
1 What is tax classification and coding? The tax classification and coding of goods and services means that in the upgraded version of the value-added tax invoice, when taxpayers issue invoices, the goods on the invoice should be consistent with those of the State Administration of Taxation. The approved tax codes are associated, and invoices are issued according to the tax rates and collection rates indicated on the classification codes. It also enables tax authorities to count, screen, analyze, and compare data, with the ultimate goal of strengthening collection management. Can my company select one or a few codes and not change them? Answer: No. In the anti-counterfeiting tax control invoicing system, product codes can be added based on the actual operating conditions of the enterprise. But note that you cannot create codes. All codes are found in the Goods and Services Tax Classification Coding List. (See below)
I want to issue a list of invoices now. I sell a lot of goods with similar content. Can I just choose a code to issue? Example: My company is engaged in fruit. Taxpayers who sell fruits have many varieties, such as apples, pears, grapes, bananas, etc. When I issue an invoice, can I choose the code of one of the fruits? Answer: No. Select the corresponding encoding one by one.
2 What is the time and scope of application of goods and services tax classification coding?
Answer: Starting from May 1, 2016, pilot taxpayers and new taxpayers included in the implementation of the new system VAT taxpayers should use the new system to select the corresponding code to issue VAT invoices. Taxpayers who have used the new system before May 1, 2016 should complete the invoicing software upgrade before August 1. Use the upgraded version of the VAT invoice system to issue special VAT invoices, special VAT invoices for the cargo transportation industry, ordinary VAT invoices, and unified motor vehicle sales invoices.
3 What is the impact of incorrectly issuing tax classification codes for goods and services on enterprises?
Answer: According to Article 22 of the "Invoice Management Measures of the People's Republic of China" and " Article 11 of the "Regulations on the Use of Special Value-Added Tax Invoices" states that if a taxpayer does not choose the tax classification and coding of goods and services, the invoice column is incomplete. Invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. If invoices are not issued all at once in accordance with the prescribed time limit, sequence, and columns, the competent tax authorities will handle it in accordance with Article 35, Paragraph 1, of the "Invoice Management Measures of the People's Republic of China" and the tax authorities will order If correction is made, a fine of up to 10,000 yuan may be imposed, and the punishment shall be made public.
4 I found that both codes match, how to determine which one is correct? Example: Our company sells children's swimming rings made of rubber. When I search for codes, I can search by the material "rubber" To other rubber products, you can also search for other toys according to the purpose of "toys", so which one should I choose so that it will not be locked?
Answer: Choosing the most suitable one can be based on the business operations of the company. Scope and main products and services to make auxiliary judgments.
5 Can the tax rate corresponding to the commodity tax classification code be modified?
Answer: If the tax rate corresponding to the selected commodity tax classification code does not match the actual one, the tax rate can be changed. If a small-scale taxpayer chooses catering services, the system will bring out a tax rate of 6%, which can be changed to 3%. When "Enjoy preferential policies" is selected as "Yes", the preferential tax rate must be selected in the "Tax rate" item according to the actual situation. 2. Tax classification coding structure chart
The first level: ***The first digit of the six categories 1-6 1000000000000000000: Goods 2000000000000000000: Labor 3000000000000000000: Services 4000000000000000000: Intangible assets 5000000 000000000000:Real Estate60000000000000000000: Non-taxable items that have not been sold
2 Tax classification coding structure chart
The tax classification code is 19 digits.
(For example: 1050200000000000000 Furniture and accessories) There are the first three layers of structure diagrams in the coding table; 1. The first layer: 1 digit ("1" represents goods) 2. The second layer: 2-3 digits ("05" represents wood products, furniture products) 3. The third level: 4-5 digits ("02" represents furniture and accessories). Distinguish between the secondary code and the main-level code. The main-level code has no tax rate.
3 Tax classification coding structure chart - second level
Goods: 1000000000000000000 101: Agricultural, forestry, animal husbandry and fishery products 102: Mineral products 103: Food, beverages, tobacco , Alcoholic products 104: Textile, clothing, leather products 105: Wood products, furniture products 106: Paper, printed matter, software, culture, education, and handicraft products 107: Petroleum, chemical, and pharmaceutical products 108: Metal and non-metal products 109 : Machinery and equipment products 110: Electricity, heat, water, and gas products
Labor services: 2000000000000000000 201: Processing labor services 202: Repair and repair services 203: Productive labor services provided by oil and gas field enterprises for the production of crude oil and natural gas 204: Mineral resource mining, excavation, cutting, crushing, sorting, washing and other labor services
Sales services: 3000000000000000000 301: Transportation services 302: Postal services 303: Telecommunications services 304: Modern services 305: Construction Service 306: Financial services 307: Life services
Intangible assets: 4000000000000000000 401: Technology 402: Trademark 403: Copyright 404: Goodwill 405: Natural resource use rights 406: Other equity intangible assets
Real estate: 5000000000000000000 501: Buildings 502: Structures 503: Other real estate
Non-taxable items that have not been sold: 6000000000000000000 601: Prepaid card sales and recharge 602: Sales of self-developed real estate projects Advance receipt 603: Business tax has been declared and paid but no invoice has been issued. 3. Tax classification code search techniques
1 Directly enter the invoicing content and search keywords. If you want to issue invoices for meals and bananas, you can directly search for " "Catering", "Banana", you can find the code, convenient and fast. This is the simplest and most direct method, and it is recommended that you give priority to this method when issuing an invoice.
2 Shorten keywords and find the right entry point. When we encounter particularly long invoicing content, choosing the right keywords is the key. The invoicing content should be simplified from the complex and difficult to the easy. Do not enter the full name at once and try different emphases. For example: "Medical implanted steel nails" if you enter "steel nails" in the product coding table, the final placement point is that they belong to building materials, which is wrong. The correct entry point should be the word "implantation", search and confirm under this category.
3 Change nouns and taxable service names
One of the meanings of tax coding is to unify enterprise invoicing product information. Because the world is diverse and rich in items. It's the same goods with different names in different places. But there is only one name in the coding table, so we can try to replace the keywords with synonyms or synonyms. To give the most common example, there are several names for potatoes. The scientific name is potato, and its aliases are: potato, potato, ground egg, etc. If you search for "potato", there will be no results. Change a noun: "potato", and we found it. It turns out that in the coding table, it is called "potato"! The noun explanation explains that its alias is potato. For another example, the yogurt we usually drink cannot be found in the search. The correct way to open it is "dairy products". Have you got this skill?
4. Determine keywords according to use and materials. After the search results are obtained, you can confirm whether the product is included in this category through the "Description" column. After finding the correct category, if there is no one-to-one corresponding code available in the "Description" column, you can choose another one after finding similar products. For example, a tripod can be a camera support device according to its purpose, and the camera can be searched to match.
When accountant Xiao Zhou issued an invoice for "audio equipment", he found that there was no word "audio" in the coding table. Xiao Zhou had an idea. The speaker is used as audio output. You can try to search for "output device", and sure enough, you found the corresponding code. Another example: Xiao Zhang sells a batch of inflatable pools to baby swimming pools. He has difficulty selecting product codes. No matter whether he enters "inflatable", "swimming pool", "pool" or "swimming" according to purpose, there is no suitable one. Options, what should I do? In fact, Xiao Zhang can lock the "Plastic" category according to the material properties of the inflatable pool, and select "Other Plastic Products" after excluding other options.
I don’t know what the thing sold by the company is used for, and what the materials are, what should I do? Answer: You can read the product manual, service contract, or consult the employees of the company’s production and sales department , and surf Baidu.
5 If the classification is too detailed, you can choose to go to the upper level (structure diagram of the first three levels). Xiao Li works in a company that produces cement for construction. It has a variety of production equipment, and each equipment has It has its own noun. If you directly enter the name of the device, it cannot be found. Xiao Li thought to himself: These equipments are all special equipment for cement production, so is it okay to enter "special equipment for cement" in the table? So he found the code of "special equipment for cement". The same goes for taxable services and labor. Car maintenance services and elevator maintenance services are not directly subdivided in the coding table, but they all belong to other modern services. Enter "other modern services" to find the code immediately.
6 Use the remarks column skillfully to avoid invoicing risks
You should avoid uncommon nouns or vaguely described taxable services in the invoicing content. It is recommended to fill in common nouns and an accurate and clear business description in the invoicing content. If you have any other instructions, please indicate them in the remarks column. For example: Can taxpayers in the entertainment industry directly issue "reception fees" and "entertainment expenses" when issuing invoices? When taxpayers in the entertainment industry issue invoices, the item name column must be filled in truthfully (fill in according to the main business), such as karaoke halls and dance halls. , nightclubs, bars, etc. must fill in the karaoke service, dance hall service, nightclub service, bar service, etc. in the item name column of the invoice. Fuzzy names such as "reception fee" and "entertainment fee" are not allowed to be directly filled in. The entertainment industry taxpayer’s commodity code is “Entertainment Services”. Another example is that there are thousands of building materials, which may be unfamiliar to non-professionals, such as small parts such as flanges. When invoicing, you can write "construction parts and materials" in the invoice content, and then indicate: flange in the remarks column. 4. Invoicing requirements and common errors in coding selection
1 Invoicing requirements
1. The name of the sales item on the ticket should be able to reflect the objective essence of the goods, labor and services sold, and include items that can identify the category , location, etc. identification information should not only list common names, abbreviations, commercial names of goods or services (such as "Viagra", "Anti-Narcotics Agents", etc.), and general names (such as "goods", "projects", etc.).
2. When selecting product codes, you should search carefully in detail, select category items that match the actual sales of goods and services, or compile your own codes under the corresponding category. When selecting a coding category, you should try your best to select the corresponding items listed in the coding table. If there is no one, you can search and select the "Other xxx" option under the corresponding category in the coding table.
2 Common mistakes in coding selection 1. The name of the sales item on the face of the bill belongs to goods and services, and the selected commodity code belongs to services; the name of the sales item on the face of the bill belongs to services, and the selected commodity code belongs to goods and services. Such as accommodation fees, consulting fees, etc. Choose rice and so on. 2. The sales item on the ticket belongs to complete machinery or complete vehicles, and the selected product code belongs to mechanical spare parts, automobile spare parts or repair and maintenance services, or vice versa. 3. The face items and the selected commodity codes are both goods and services or services, but the category (level 1, 2) selection is obviously wrong. For example, choose goods for maintenance costs of machinery and vehicles; choose cereals and vegetables for sales of machinery; choose consulting services for construction services; mix medical devices and pharmaceutical reagents; choose patented technology transfer and non-patented technology transfer for technical consulting services, software development and maintenance, etc. , R&D services; for leasing, choose the real estate and movable property sales categories, or vice versa, etc. 4. The face items match the direction selection of the selected commodity code category, but the 3rd and 4th level subtypes are selected incorrectly.
For example, choose installation services for repair and maintenance (repair services should be chosen); choose books, newspapers and periodicals for advertising and promotional materials; mix agricultural products with agricultural and sideline foods, agricultural and sideline foods with food categories, etc.; mix engineering, installation, repair, and decoration services. ; Loan services are confused with financial product transfers, inter-bank transactions are confused with customer loans; catering is confused with accommodation; residential buildings are confused with commercial buildings; research and development are confused with information technology services. 5. Failure to correctly differentiate between raw materials, intermediate products, and finished products. For example, choose pulp for roll paper, choose cardboard for cartons, and mix grains with rice and grain products. 6. Select product codes that are obviously not in line with the actual production, sales and service capabilities of the unit. For example, hydropower stations or electricity bill collection units choose nuclear power generation; agricultural machinery and equipment production and sales units choose aircraft. 7. Most of the main products are selected correctly, but a small number of auxiliary materials or auxiliary tools and equipment do not select the corresponding codes correctly. For example, some medical reagent sales units issue utensils and cleaning solutions along with selected testing reagents for the main products.