What Are The Current VAT Credentials?

The reform of camp reform has entered the sprint stage, and there will be a large wave of business tax payers to levy VAT at the end of the year.

VAT is characterized by the purchase of deductible tax, and the voucher management is the important work of VAT input tax calculation. What are the VAT credentials?

According to the Provisional Regulations of the People's Republic of China on value added tax (No. 538th of the State Council) and the Ministry of Finance and the State Administration of Taxation, the Circular of the Ministry of Finance and the State Administration of Taxation on the introduction of the railway pportation and postal industry into the pilot scheme for the conversion of business tax to value-added tax (fiscal 106 [2013]], and the administrative measures for the export goods service value-added tax and consumption tax) (the twenty-fourth of the announcement of the State Administration of Taxation on 2012), the following input tax is allowed to deduct:

I. value added tax specified in the special invoices for value-added tax (including the special invoices for the value-added tax of goods pportation industry, and the unified invoice for tax controlled motor vehicles) obtained from the seller or the provider.

Two. The value-added tax specified in the customs import VAT special payment book obtained from the customs.

Three, purchase of agricultural products, in addition to obtaining VAT invoices or customs import VAT special payment books, according to agricultural products purchase invoices or sales invoices marked on the purchase price of agricultural products and the deduction rate of 13% of the input tax.

Taxpayers who implement the approved deduction method for agricultural product input tax shall not deduct.

Four, accept the taxable service provided by an overseas unit or individual, and the value-added tax specified in the People's Republic of China tax payment voucher (hereinafter referred to as the tax payment voucher) obtained from the tax authorities or domestic agents.

Five, a foreign trade enterprise should use the tax deduction certificate of the input tax when it is declared and paid within the period of the next value-added tax declaration period that has been proved that the export goods are pferred to domestic sales.

It is the most important tax deductible certificate to obtain from the seller, processing repair, repair service or taxable service provider.

The taxpayer shall be certified within 180 days from the date of the opening of the invoice, and the tax deduction shall be deducted within the next month's application period.

Where a special invoice is issued, the use of the anti-counterfeiting tax control system shall be issued for the sale of goods or the provision of taxable labor list, and the special seal for invoices shall be affixed.

The printed list of goods sold by oneself shall not be deducted according to the regulations.

Obtained from freight pport service providers.

It is a special invoice issued for the pportation of goods. The basic provisions are identical with the special invoices for value-added tax. It should also be certified within 180 days from the date of the invoice.

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No invoice shall be issued for freight forwarding business, passenger pport and other goods, services and services.

When purchased from a motor vehicle retailer, a new motor vehicle is purchased for vehicle registration, payment of vehicle purchase tax and value added tax deduction.

The general taxpayer is engaged in the retail business of motor vehicles (except for old motor vehicles), and uses the tax control system to issue a unified invoice for motor vehicle sales.

The taxpayer shall be certified within 180 days from the date of the opening of the invoice, and the tax deduction shall be deducted within the next month's application period.

Taxpayers who purchase new motor vehicles for wholesale and retail businesses should obtain special invoices for value-added tax. Taxpayers who purchase second-hand cars should get a unified invoice for second-hand car sales, and if they need to deduct the value added tax, they must also obtain a special invoice for value-added tax.

Taxpayers import goods from customs.

The taxpayer shall apply for audit comparison within 180 days from the date of issuance, and shall not deduct the overdue period.

If the audit results are consistent, taxpayers should declare the tax deduction in the tax reporting period of the month when the tax authorities provide audit results.

Where the entrustment agency imports, the units that import the agents and the entrustment units shall only be allowed to deduct the units that have obtained the original payment books.

The number of special payment books for customs duties should be "-" or "nineteenth", and the twentieth place should be "L".

If other characters, such as A, C, I, Y and V, do not belong to the special payment book of import value-added tax, they must not be deducted.

If the export goods that were originally recorded in the export inventory account were pferred to the domestic market or deemed to be taxed on domestic sales, and the exported goods that had been declared to refund (Exemption) were returned to domestic sales, the foreign trade enterprises should apply to the competent tax authorities in the same month when they sell the goods or sell them as domestic goods.

A foreign trade enterprise shall deduct the input tax when it is declared and paid within the period of the next value-added tax declaration period that has been proved that the export goods are pferred to domestic sales.

Accepting taxable services provided by overseas units or individuals from

Or the tax payment certificate obtained by the domestic agent, and the electronic payment payment voucher obtained from the bank.

In general, taxpayers are purchased from agricultural producers when they buy their own farm produce, except for taxpayers who calculate the purchase price of agricultural products by 13%.

Buying agricultural products from wholesale retailers or purchasing non self produced agricultural products from agricultural producers shall not issue purchase invoices.

It refers to the small scale taxpayers who sell agricultural products, pay the value-added tax according to the 3% levy rate, and voluntarily issue or entrust the tax authorities to replace the ordinary invoices.

The general invoices issued by wholesale and retail taxpayers after they enjoy the tax exemption policy shall not be used as deduction certificates.