Tax Related Case Analysis Of VAT Duty Time

In the tax law of our country, business tax, value-added tax, consumption tax and enterprise income tax all have certain duty time. When enterprises declare tax, they must pay tax in full and timely according to the time of tax payment stipulated by the tax law. If they fail to pay taxes according to the time of tax payment stipulated by the tax law, they will be characterized as delayed payment of taxes in the future, and the serious ones may be sentenced by the people's court to delay payment of taxes.

Tax related terms of VAT duty time

(1) policy and legal basis for the duty time of VAT

1, the notice of the State Administration of Taxation on the time of occurrence of the duty on VAT payment ([2011] fortieth) of the State Administration of Taxation announcements on the time of the occurrence of the duty of value added tax is announced as follows: "since August 1, 2011, the taxpayer has sold the goods directly in the production and operation activities, and has pferred the goods to the other side and has temporarily estimated the sales revenue. However, the sales tax has not been obtained or the sales invoice has not been issued. The value added tax duty has occurred on the day of obtaining sales or obtaining the credentials of the sales proceeds (i.e., the goods have been issued and received the payment, but not invoiced); the first invoice is the date of invoicing."

2, the first regulation of the nineteenth Provisional Regulations of the People's Republic of China on value added tax (No. 538th of the State Council of the People's Republic of China) stipulates that "when sales of goods or taxable services are performed, the time when the duty of value added tax is paid or the date of obtaining the certificate of sales is obtained. The date on which the invoice is first issued is the date of invoicing."

The clause has two meanings. The first meaning is the principle of "payment and realization", which is the key to determining the duty time of VAT duty.

The second meaning is that the invoice should be first invoiced, and it should be paid immediately. This is mainly because the VAT invoices are tax deductible vouchers. Under the current "tax by ticket" mode, if the upstream enterprises are allowed to make invoices and do not confirm the sales, the downstream enterprises will deduct the VAT chain from the deduction of the tickets. In this sense, the nineteenth special case stipulates that the first invoice must be paid immediately, so as to ensure the integrity of the VAT chain.

3, the detailed rules for the implementation of the Provisional Regulations on value added tax in People's Republic of China (Ministry of finance, State Administration of Taxation, Decree No. fiftieth), thirty-eighth, stipulate: "the receipt of sales funds stipulated in article nineteenth, paragraph 1 (1), or the date of obtaining the certificate of sales payment, shall be specified in the manner of sales settlement.

First, the sale of goods by direct receivables, whether they are issued or not, are received on the same day that they receive sales or obtain the credentials of sales funds.

Second, the day when goods are sold and the collection procedures are completed, the collection and acceptance of the goods and the way of entrusting the bank to collect the goods are carried out.

Third, selling goods on credit sale and installment receipts, the day when the date of collection is agreed in written contracts, or if there is no written contract or the written contract does not stipulate the date of collection, the day when the goods are issued;

Fourth, the goods that are sold on the prepayment basis, for the day when the goods are issued, but the production and sale of large machinery, equipment, ships, aircraft and other goods for a period exceeding 12 months shall be the day when the date of collection is received in advance or in the written contract.

Fifth, entrust other taxpayers to sell goods on a commission basis, for the day when they receive the Commission list or the total or partial payment.

Those who did not receive the consignment list and the payment were 180 days to issue the consignment goods.

Sixth, the sale of taxable labor services for the purpose of providing services at the same time receiving sales or obtaining the credentials of the sales proceeds.

Seventh, taxpayers shall be deemed to have acted as goods sold in item fourth (three) to (eight) of the detailed rules for the pfer of goods on the same day.

4, the Ministry of finance, the State Administration of Taxation, Circular 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 and taxation [2013]106), Annex 1: the implementation of the business tax reform VAT pilot forty-first.

First, the day when taxpayers provide taxable services and receive sales funds or obtain the credentials of sales funds; the first invoice is the date of invoicing.

The received sales amount refers to the amount of money received by taxpayers in the process of providing taxable services or after completion.

The date of obtaining the certificate of sales payment refers to the date of payment determined by the written contract, and the day when the taxable service is not completed, if the written contract or written contract is not determined, the date of payment is determined.

Second, when taxpayers provide tangible chattel leasing services with the method of pre payment, the time for their duty to pay is on the day they receive the pre payment.

Third, the eleventh section of the present Measures shall be regarded as the provision of taxable services, and the time for tax payment shall be the day when the taxable service is completed.

Fourth, the time of the withholding obligation of value-added tax is the day when taxpayers pay duty on value-added tax.

(two) analysis of VAT duty time for different sales settlement methods

The detailed rules for the implementation of the Interim Regulations of the People's Republic of China on value added tax (the fiftieth order of the Ministry of Finance and the State Administration of Taxation) thirty-eighth and the notice of the State Administration of Taxation on the time for the occurrence of duty on value-added tax.

Announcement No. [2011] fortieth) the duty time for VAT duty of three different sales settlement methods was determined.

The first way: direct collection mode.

The sale of goods by direct collection is made on the day when the goods are issued and not invoiced, in order to receive sales or obtain the credentials of sales funds.

The second way is credit sale.

Selling goods on credit sale and installment receipts, on the day when the date of collection is agreed in written contracts, and if there is no written contract or the written contract does not stipulate the date of collection, the day when the goods are issued;

The third way: advance payment mode.

Goods sold on a prepayment basis for the day when goods are issued.

Because of the different time of tax payment duty of the three types of receivables, it is difficult to judge the duty time of VAT in direct collection mode, credit sale mode and advance payment mode in practice.

Therefore, judging from the direct collection mode, the credit sale mode and the advance payment mode, the most important part depends on the contract concluded between the buyers and sellers.

The method of payment and settlement determined in the contract is the primary basis for judging the duty time of VAT when judging the mode of direct collection, credit sale and the mode of advance payment.

At the same time, we should consider the principle of "substance is more important than form". If the content of contract is contrary to the general principles of people, we must judge according to its actual content.

It can be seen that the most fundamental way to distinguish between different ways of collecting money is to pay attention to the study of sales contracts signed between taxpayers, and to consider "substance is more important than form".

(three) determination of duty time for VAT

Based on the above analysis of the time of tax payment duty on value-added tax, we can summarize the following six aspects of the VAT duty payment time determination skills.

1. In the contract clearly stipulates that if the goods are sold by direct collection, if the goods have been pferred to the other side and the sales revenue is temporarily accounted for, but the sales tax has not been obtained or the sales receipts have not been issued, and the sales invoice has not been issued, the time for the VAT payment duty to be obtained is the day of obtaining sales or obtaining the certificate of sales payment. If the goods are pferred to the other party and invoiced, but no payment is received, the time for the VAT duty to pay is the day when the invoice is issued.

If the goods are pferred to the other party, and the payment is made without Invoicing, the time for the VAT duty to be paid is the day when the sale is made.

2. When the following six sales items are considered as sales, the time when the duty of value added tax occurs is the day when the goods are pferred:

(1) 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).

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

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

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

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

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

3, clearly stipulate in the contract, adopt credit sale and installment collection method.

In case of a written contract, there is a time for the collection of the stipulated receivable, and the time when the duty of duty on value added tax is the date of collection in the written contract. If there is no written contract or the written contract does not stipulate the date of collection, the duty time for the VAT duty is the day when the goods are issued.

4. In the contract clearly stipulates that in the case of selling goods in advance payment, the duty time for VAT duty is the day when the goods are issued.

5. In the contract, it is clearly stipulated that the sales tax for the value-added tax shall be the day when the goods are issued and the collection procedures are completed.

6. When other taxpayers are commissioned to sell the goods, the time for the VAT duty to be paid is the day when the sales commission is received or the total or partial payment is received.

If no commission list and payment are received, the duty time for VAT duty is 180 days after the issue of consignment goods.

7. The VAT duty time of the taxpayer added to the business tax is the day when the taxpayer provides the taxable service and receives the sales amount or obtains the credentials of the sales payment. The first invoice is the day when the invoice is invoiced.

If taxpayers provide tangible chattel leasing services with pre payment method, the time for tax payment shall be the day when they receive the pre payment.

(1) introduction of the case

In May 1, 2014, the general taxpayer (Party A) and Party B, a general taxpayer with the qualification of sales, design and installation, entered into a contract for the process equipment for the non steady state acid production of the lead smelting gas, with a total price of 33 million 600 thousand yuan (without tax).

The design cost is 600 thousand yuan (excluding tax), sales of equipment is 30 million yuan (excluding tax), installation and commissioning cost is 3 million yuan (excluding tax).

The design business of Party B has been registered in the Inland Revenue Department as a business to increase business. According to the contract, Party B is responsible for the equipment design (including civil design), manufacture, purchase, installation and commissioning of the contract.

The duration of the contract is May 1, 2014 -2015 February 28th.

Among them, "contract price and payment" is as follows:

A, 7 days after the contract is signed and sealed by the two parties, Party A will pay 30% of the total contract price to Party B for the advance payment of the contract, which amounts to 10 million 800 thousand yuan.

B, Party B delivers all the equipment semi-finished products to the construction site (when Party B has completed the design labor), Party A pays the total contract price to Party B 30%, which amounts to 10 million 800 thousand yuan (including 600 thousand yuan design fee).

C, after Party B's construction and installation is completed, after commissioning, Party A will pay 20% of the total contract price to Party B, totaling 6 million 720 thousand yuan (including 3 million yuan for installation and commissioning).

D, after the commissioning of the plant reaches the standard and reaches the standard, Party A will pay Party B 10% of the total contract price, amounting to 3 million 360 thousand yuan.

E, 1 years after commissioning and commissioning, Party A will pay 10% of the total contract price to Party B, amounting to 3 million 360 thousand yuan.

(2) determination of value added tax duty time

According to the regulations of the Ministry of Finance and the State Administration of Taxation on the tax policy on value-added tax in the pportation industry and some modern service industries in China, the tax rate applicable to the sale of goods with different tax rates, the provision of processing repair and repair services or the taxable services by the State Administration of Taxation ([2013]106) is from a high applicable tax rate.

In this case, Party B has design, sales, installation and commissioning business, of which the VAT rate of design labor is 6%, the value added tax rate of goods sold is 17%, and the business tax rate of installation and commissioning is 3%.

The contract is settled in the form of pre payment or installment payment. According to the principle of "substance is more important than form", although there is a down payment in advance in this case, it is only part of the advance payment. In terms of the payment of the entire contract price, the essence is the installment method of installment receivables.

according to

It is stipulated that Party B's duty on value-added tax shall be paid in accordance with the agreed time of payment in the contract.

The details are as follows:

First, within 7 days when the contract is signed and sealed by the two parties, Party A will pay 30% of the total contract price to the Party B for the advance payment of the contract. When it reaches a total of 10 million 800 thousand yuan, it should pay 10 million 800 thousand yuan as the tax basis and declare the VAT payable.

Two, when the semi-finished products of Party B are shipped to the construction site (when Party B has completed the design labor), Party A will pay the total price of the contract 30% to Party B, which amounts to 10 million 800 thousand yuan (including the design fee of 600 thousand yuan). The value added tax shall be declared at 17% yuan according to the 10 million 200 thousand yuan value added tax.

According to 600 thousand yuan as a tax basis, declare 6% of value added tax.

Three, after Party B's construction and installation is completed, after commissioning, Party A will pay 20% of the total price of the contract to Party B, including a total of 6 million 720 thousand yuan (including installation and commissioning cost of 3 million yuan), according to the 3 million 720 thousand yuan as a tax basis, declare 17% of the value-added tax.

The four is that when the plant reaches the standard and reaches the production level, after acceptance, Party A will pay 10% of the total contract price to Party B. when it amounts to 3 million 360 thousand yuan, it will declare 17% VAT according to 3 million 360 thousand yuan.

Five, after 1 years of commissioning, Party A will pay 10% of the total contract price to Party B, amounting to 3 million 360 thousand yuan, so that according to the 3 million 360 thousand yuan as the tax basis, declare 17% of the value-added tax.

Of course, it is possible that many local tax authorities think that this case is suitable for the way of settlement of receivables, requiring Party B to confirm the time when the goods are issued, on the same day that the party delivers the goods.

That is to say, when Party B delivers all the equipment to the construction site (when Party B has completed the design labor), Party A will pay the total contract price of Party B to 30%, totaling 10 million 800 thousand yuan (including 600 thousand yuan design fee), according to the sales amount of 30 million yuan as the tax, according to the 17% value-added tax and 600 thousand yuan tax basis, declare 6% of the design service value-added tax.

The author believes that this practice is contrary to the provisions of the tax law.

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