Nine Misunderstandings Of VAT Declaration

Myth 1: VAT invoices are certified, but no sales are required this month.

Positive solution: according to the Circular of the State Administration of Taxation on the adjustment of the tax rebate voucher period (No. 2009) 617, the general taxpayer of value added tax obtains the special invoices for value-added tax issued after January 1, 2010, the unified invoice for the pportation industry of the inland river and goods and the unified invoice for motor vehicle sales, shall be certified by the tax authorities within 180 days from the date of issuance, and shall declare the deduction tax to the competent tax authorities within the next month's application period.

Therefore, regardless of whether there is any sales this month, the deductible input tax should be declared to the competent tax authorities during the next month's application period.

Myth 2: taxpayers who sell goods outside the country or provide VAT taxable services without invoices are listed in the "no invoice" column.

Positive solution: the nineteenth rule of invoice management stipulates that units and individuals who sell goods, provide services and engage in other business activities shall collect funds from external business operations. The payee shall make invoices to the paying party. Under special circumstances, the payee shall make invoices to the payee.

Article fourth of the detailed rules for the implementation of the Provisional Regulations on value-added tax stipulates that the following acts of units or individual industrial and commercial households shall be regarded as goods sold:

(1) selling goods to other units or individuals for sale;

(two) sale of consignment goods;

(three) taxpayers who have more than two institutions and carry out unified accounting shall pfer goods from one organization to other institutions for sale, except that the relevant institutions are located in the same county (city).

(four) goods that are produced or commissioned to be used for non value added tax taxable items;

(five) the goods that are produced or commissioned are used for collective welfare or personal consumption;

(six) invest the goods produced, commissioned, processed or purchased for investment to other units or individual industrial and commercial households;

(seven) distributing goods produced, commissioned, processed or purchased to shareholders or investors;

(eight) the goods that are produced, commissioned, processed or purchased shall be freely presented to other units or individuals.

According to the above regulations, taxpayers must issue invoices when they sell goods abroad or provide VAT taxable services.

However, when an enterprise produces goods that are self produced or commissioned to be used for non value added tax taxable items, when invoicing the goods produced or commissioned for collective welfare or personal consumption, it does not need to invoice the unit, it needs to fill in the "no invoice" column.

Myth 3: only the cost of the tax control equipment purchased by the general taxpayer and the technical maintenance fee paid will be able to offset the value added tax.

Positive solution: "Ministry of finance, State Administration of Taxation on the value added tax control system special equipment and technical maintenance costs to reduce the value added tax policy notice" (Finance and taxation [2012]15).

The value added tax payer's first purchase of the VAT tax control system special equipment (including the separate ticket machine) after December 1, 2011 (including the same below) can be deducted from the value added tax special invoice acquired by the special equipment of the VAT tax control system, and the total amount of the VAT payable should be deducted (the total amount of the tax deduction is the total value tax).

The VAT taxpayer shall pay the expenses paid by the special equipment that the VAT taxpayer does not purchase the VAT tax control system for the first time.

The small scale taxpayers fill the eleventh column of the "value-added tax return (applicable to small scale taxpayers").

When the reduction period is less than or equal to the tenth column "current tax payable", it is actually filled out according to the current tax deduction. When the current reduction is greater than the tenth column "the current tax payable", according to the tenth column of the current period, the reduction in the current period will not be reduced until the next period.

Fill in the "value-added tax returns (applicable to small scale taxpayers"), the thirteenth column, "the amount of tax payable for this period".

At the same time, we will fill out the attached data (four) of the VAT return (the tax deduction form), the first column "special equipment and maintenance fees for VAT tax control system".

Myth 4: the small scale taxpayers who declare quarterly are selling value-added tax on small and micro businesses by monthly sales.

Positive solution: according to the notice issued by the State Administration of Taxation on the issue of the exemption of value-added tax and business tax by small and micro enterprises (the State Administration of Taxation Announcement No. fifty-seventh 2014), it stipulates: "first, taxpayers of small scale value-added tax and business tax taxpayers, whose monthly sales volume or turnover is not more than 30 thousand yuan (including 30 thousand yuan, the same below), shall be exempt from VAT or business tax in accordance with the aforesaid documents.

Among them, taxpayers with small value-added taxpayers and business tax taxpayers who have 1 quarterly tax returns and no quarterly sales or sales turnover of less than 90 thousand yuan shall be exempt from VAT or business tax in accordance with the aforesaid documents.

A small value-added taxpayer with a quarterly tax rate of less than 90 thousand yuan will be exempt from value-added tax in accordance with the regulations in the 1 quarter.

Note: the total number of quarterly sales is not more than 90 thousand yuan.

Myth 5: taxpayers who use the upgraded version of the tax control system declare VAT quarterly, and do not need to pay tax every month.

Positive solution: according to the State Administration of Taxation on the full implementation of value-added tax.

The announcement of the related issues of the upgraded version of the system (State Administration of Taxation Announcement No. nineteenth of 2015) third article (five) stipulates that the small scale taxpayers who use the VAT invoice system will still need to make monthly tax returns after the quarterly declaration.

At present, taxpayers (except the specific taxpayers) use the tax control upgrade version to automatically declare the tax invoice information collected in the tax declaration period last month.

Those who fail to realize the tax return on the Internet need to go to the tax administration service hall for tax collection.

Tax reporting can be completed by off-line invoice details and invoice summary data, as well as the release of tax control panel (Golden Tax Disc), so as to continue issuing invoices next month.

Misunderstanding 6: small and micro enterprises and individual industrial and commercial households small-scale taxpayers declare quarterly value added tax, sales total not more than 90 thousand, are filled in seventh hurdles, "small and micro enterprises tax-free sales."

Positive solution: according to filling in the form: Seventh column "small and micro enterprises tax-free sales": fill in the tax-free sales amount which is in line with the small and micro enterprises exemption from value-added tax policy, excluding sales volume that is in line with other value-added tax exemption policies.

Individual industrial and commercial households and other individuals do not fill in this column.

The eighth column "sales not reaching the threshold": fill out the threshold for individual businesses and other individuals (including supporting small and micro enterprises from VAT).

It does not include sales in line with other value-added tax exemption policies.

This column is filled out by individual industrial and commercial households and other individuals.

So the total sales volume of the quarter is not more than 90 thousand yuan: fill in the value-added tax returns (applicable to small-scale taxpayers of value-added tax) tax-free sales, and small and micro enterprises at the same time fill in the seventh column "small and micro enterprises tax-free sales", and individual businesses and other individuals at the same time fill in the eighth column "not reaching the threshold sales."

Myth 7: all VAT exemption and exemption requirements need to be filled in the list of value-added tax reduction and exemption declarations.

Positive solution: according to the announcement on matters related to the adjustment of VAT declaration (No. twenty-third of the State Administration of Taxation 2015).

Enjoy a monthly sales of not more than 30 thousand yuan (quarterly tax of 90 thousand yuan), or exempt from VAT policy or small VAT taxpayers who do not reach the threshold.

It is not necessary to fill in the detailed list of value added tax reduction and tax exemption before the ninth column of the main value list of the current value-added tax returns, "the other duty-free sales", "the current period" and the thirteenth column "current tax payable reduction" and "the current period", and the rest cases need to be faithfully filled.

Erroneous zone 8: general tax personnel need to fill in the detailed list of value-added tax reduction and exemption declaration.

Positive solution: according to the notice of the State Administration of Taxation on the adjustment of value-added tax declaration matters (No. twenty-third of 2015, hereinafter referred to as "Notice No. 23"), add a detailed list of value-added tax reduction and tax exemption declarations in value-added tax payers' Declaration of other materials.

VAT general taxpayers and small scale taxpayers who enjoy preferential tax policies for VAT exemption and tax are required to fill in the detailed list of VAT exemption and exemption declarations when applying for VAT declaration.

Misunderstandings 9: the general taxpayers sell their own fixed production by 3% minus 2% according to the value added tax. They only need to fill out the eleventh items of the "value-added tax returns attached (1)" (the current sales details), "3% rates of goods and processing repair repair work".

Positive solution: taxpayers should, in the current period of simple expropriation, fill out the eleventh line of "value-added tax goods and processing repair and repair services" in accordance with the requirements of the "value-added tax return information (1)" (the current sales details).

At the same time, the tax deduction is added to the "value-added tax return (four)" (tax deduction), and the fourth row of the "fixed assets used by oneself", second, "the amount of the current period".