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    11 Points For Attention In Accounting After The Camp Is Changed To Increase

    2017/5/9 20:48:00 38

    Camp To IncreaseAccountingFinancial Treatment

    Accounting is a reflection of the movement of capital of accounting entities by taking money as the main measurement scale.

    It mainly refers to afterwards accounting for the economic activities that have occurred or completed by the accounting entity, that is, accounting, accounting and reimbursement.

    The relevant accounting treatment of the VAT taxpayers after the "camp changed to increase" is mainly carried out in accordance with the regulations of the Ministry of Finance on the accounting treatment of VAT (Accounting No. 1993) 83 and the "general knowledge of the accounting regulations of enterprises on the issuance of the business tax reform VAT pilot" (Accounting No. 2012] 13).

    In carrying out accounting related matters, taxpayers shall strictly and conscientiously handle relevant accounting procedures in accordance with the relevant tax policies, regulations and accounting systems.

    Since the announcement of the circular on the comprehensive pilot of the pilot scheme of changing business tax to VAT, [2016] 36, there has been a major change in the general taxpayer's accounting and so on. What are the matters needing attention in accounting after the camp is changed to increase? Once the "tax increase" increases, the relevant tax risks brought about by the accounting regulations are not to be underestimated.

    Based on this, the author systematically sorts out a series of risks of tax treatment in accounting violation of "camp to increase", which provides taxpayers with reference and reference.

      

    Risk 1: accounting is not sound, no deduction.

    amount of taxes on purchases

    Taxpayers shall carry out value-added tax accounting according to the unified accounting system of the state.

    In case of any of the following circumstances, the amount of tax payable shall be calculated according to the sales volume and the value-added tax rate.

    (1) the general taxpayer's accounting is not sound, or can not provide accurate tax information.

    (two) the general taxpayer qualification registration should not be processed.

    Under the VAT system, the normative requirements for financial accounting are very high.

    The current tax law stipulates that if the general taxpayer's accounting is not sound, or can not provide accurate tax information, the enterprise shall calculate the amount of tax payable according to the sales volume and the value-added tax rate, and shall not deduct the input tax, nor use the special invoices for value-added tax.

    That is to say, if the general taxpayer's tax accounting is not in accordance with the rules, the value-added tax should be directly calculated according to the applicable VAT rates (17%, 11% and 6%).

      

    Risk two: provide different

    tax rate

    Or levy tax on services, and not to separate accounting from the high applicable tax rate.

    The current tax law stipulates that VAT taxpayers provide taxable services that are applicable to different tax rates or levying rates. The sales volume applicable to different tax rates or collection rates should be accounted for separately.

    When taxpayers are engaged in selling goods, labor, services, intangible assets or immovable property, the sales rate applicable to different tax rates or collection rates shall be accounted for separately according to different tax rates or collection rates.

    If a pilot taxpayer applies different tax rates or levying rates for selling goods, processing repairs, repairing services, services, intangible assets or immovable property, he shall separately calculate the sales volume that applies different tax rates or levying rates. If the sales amount is not accounted for separately, the tax rate or collection rate shall be applied in accordance with the following methods: 1. sales goods, processing repair and repair services, services, intangible assets or immovable property with different tax rates shall be applied from a high applicable tax rate.

    2. the sales rate of goods, processing repair and repair services, services, intangible assets or immovable property with different rates of levy will be highly applicable.

    3. high sales tax rates should be applied to sales, processing, repair and repair services, services, intangible assets or immovable property with different tax rates and levying rates.

    Taxpayers who apply the general method of tax assessment shall be engaged in the simplified tax calculation method and the exemption from VAT items, and can not be divided into non deductible input tax. The input tax shall not be deducted according to the following formula:

    The deductible input tax = the total input tax amount that cannot be divided in the current period (the current simplified tax method, tax item sales + exemption from value-added tax project sales), all sales in the current period.

    In addition, it is necessary to point out that the original VAT general taxpayers who have sales services, intangible assets or immovable property will not be deducted from the sales tax, sales of intangible assets or real estate output tax until the date of the value added tax end of the day before they are added to the trial.

    Risk three: tax exemption and tax reduction items are not accounted for separately, and tax exemption and tax reduction are not allowed.

    If taxpayers are engaged in tax exemption or tax reduction projects, the sales volume of tax-free and tax reduction items shall be accounted for separately.

    Therefore, accounting is not only a purely financial problem, but also an integral part of tax administration.

    After the comprehensive coverage of VAT, enterprises no longer need to calculate the value added tax and business tax separately, but the tax items and applicable tax rates should be correctly selected according to the specific contents of operation, so that the value added tax can not be calculated separately.

    Risk four: mixed sale of services and goods, improper handling can not combine tax law with business processes.

    A sales act involves mixed sales if it involves both services and goods.

    The mixed sale activities of the units engaged in the production, wholesale or retail of goods, and the individual industrial and commercial households shall pay VAT according to the sales goods, and the value-added tax shall be paid according to the sales service according to the mixed sale behavior of other units and individual industrial and commercial households.

    It can be seen that the mixture of tax and tax policies in the pilot camp reform is a mixture of services and goods, not involving real estate and goods, real estate and services.

    The units and individual industrial and commercial households engaged in the production, wholesale or retail of goods, including those engaged in the production, wholesale or retail of goods, and marketing services and individual businesses, are also included.

    Since the introduction of value added tax in China, the tax risk of mixed sales has been plaguing taxpayers. The reason is that the parties can not combine the tax law with the business process.

    A detailed analysis of the provisions of the fortieth article on mixed sale in Article 36 reveals that there has been an essential change, that is, the combination of goods sales and non taxable services in sales activities has changed into the combination of goods sales and services. It is suggested that taxpayers should pay close attention to the changes in the connotation of hybrid sales in the course of practice.

    Guard against tax related risks in mixed sales business.

      

    Risk five: three taxable acts with abnormal tax base, the tax authorities have the right to determine.

    Sales volume

    Where the price of a taxable act of a taxpayer is obviously low or high, and it does not have a reasonable commercial purpose, or if there is no sales amount in the fourteenth section of these measures, the competent tax authorities shall have the right to determine sales volume in the following order:

    (1) in accordance with the average price of similar services, intangible assets or immovable property sold by taxpayers during the recent period.

    (two) in accordance with the average price of similar services, intangible assets or immovable property sold by other taxpayers during the recent period.

    (three) determined according to the composition tax price.

    The formula for calculating taxable price is:

    Composition tax price = cost X (1+ cost profit rate)

    The cost profit rate is determined by the State Administration of taxation.

    Without a reasonable commercial purpose, it means to reduce or exempt or postpone the payment of value-added tax through artificial arrangement, or increase the refund of value-added tax through the purpose of seeking tax benefits.

    Risk six: as sales behavior, not according to the provisions to confirm income declaration tax.

    Deemed sales is the pfer of goods or services that are recognized as income tax on sales as an account in accounting rather than as sales accounting.

    The following 11 situations are regarded as selling services, intangible assets or real property: selling goods to other units or individuals for sale; selling and selling goods on sale; taxpayers who have two or more institutions and implementing unified accounting, pfer goods from one organization to other organizations for sale, except that the relevant institutions are located in the same county (city) except for goods that are produced or commissioned to be used for non VAT taxable items; the goods that are produced or commissioned are used for collective welfare or personal consumption; the goods that are produced, commissioned, processed or purchased are used as investments; the goods produced, commissioned, processed or purchased are distributed to shareholders or investors;

    The goods that are produced, commissioned, processed or purchased are gratuitous to others; the units or individual industrial and commercial households provide services to other units or individuals free of charge, except those used for public welfare undertakings or for the public. No unit or individual pfers the intangible assets or immovable property to other units or individuals without compensation, but it is used for public welfare undertakings or for the public, except for other circumstances specified by the Ministry of Finance and the State Administration of taxation.

    As regards the tax treatment of sales, the following 5 situations do not confirm revenue, and other circumstances should confirm revenue.

    The taxpayers who have more than two institutions and carry out unified accounting shall pfer their goods from one organization to other organizations for sale, except that the relevant institutions are located in the same county (city) except for the goods that are produced or commissioned to be used for non taxable items; the goods that are produced or processed or purchased by themselves are donated to others without compensation; the unit or individual industrial and commercial households provide services to other units or individuals for free, for public welfare purposes or for the public, and units or individuals to pfer intangible assets or immovable property to other units or individuals for public welfare purposes or to the public.

    Risk seven: sales Invoicing does not specify the price and discount. Sales must not be deducted.

    According to the forty-third Circular of the Ministry of Finance and the State Administration of Taxation on the comprehensive promotion of the pilot scheme for the conversion of business tax to VAT (fiscal 2016 [36]), the taxpayer stipulates that the taxable conduct shall be marked separately on the same invoice and the amount of the discounted price shall be the sales volume; if the price is not sold on the same invoice, the sales amount shall not be deducted.

    Risk eight: exclusive invoices do not meet the requirements, buyers have the right to refuse.

    According to the Circular of the State Administration of Taxation on Amending the provisions on the use of special invoices for value-added tax (No. 156), special invoices should be issued according to the following requirements: (1) the items are complete and conform to the actual pactions; (two) the handwriting is clear, and can not be compressed or wronged; (three) the joint invoices and deductions shall be affixed to the financial special seal or the invoice special seal; (four) according to the time when the duty of value added tax will occur, (2006).

    The purchaser shall have the right to refuse receipt of the special invoice which does not meet the above requirements.

    Risk nine: Thirteen specific taxable activities, no special VAT invoice should be issued.

    In the event of taxable behavior, a value-added tax payer shall be issued to the purchasers of the VAT invoices, and the sales volume and output tax shall be separately specified on the VAT invoices.

    It is not always possible to issue VAT invoices for the purpose of obtaining the VAT general taxpayer's qualification in the pilot project of "VAT" instead of "VAT".

    It is able to provide accurate tax information; it should handle the general taxpayer qualification registration without handling; sell the service, intangible assets or immovable property to the consumer; apply the tax exemption from the VAT exemption; do not collect VAT items; pfer financial products; provide government funds or administrative fees charged to the client by brokerage agency services; provide the tangible movable property price of the tangible movable property financing service; collect the fees paid to the travel service purchasers; apply the fixed assets for sale; apply the VAT according to the simple method; sell the used fixed assets by the small scale taxpayers; sell the second-hand goods by the tax payers; sell the non clinical human blood by single plasma station, and calculate the taxable amount according to the simple method. The new tax administration of "camp to increase" specifically stipulates that the following thirteen specific taxable acts of taxpayers shall not issue special invoices for VAT: the general taxpayer's accounting is not perfect or not.

    Risk ten: the VAT withholding certificate obtained is not in conformity with the regulations, and the input tax shall not be deducted.

    Value added tax deduction certificate refers to special invoices for value-added tax, special import payment books for import value-added tax, purchase invoice for agricultural products, sales invoice and duty paid certificate for agricultural products.

    Taxpayers who pay tax on duty paid documents shall have written contracts, certificates of payment and statements or invoices of overseas units.

    If the information is incomplete, the input tax shall not be deducted from the output tax.

    Risk Eleven: failure to issue special red letter invoices in accordance with regulations shall not deduct output tax or sales volume.

    Inconsistent with the six conditions of cooperation waste conditions, the need to issue special red letter invoices.

    According to the notice issued by the State Administration of Taxation on issues related to the implementation of the upgraded version of the value-added tax invoice system (No. seventy-third of the State Administration of Taxation Announcement No. 2014), after the taxpayers have issued VAT invoices, sales returns, incorrect invoices, discontinuance of sales service, and coupdown of invoices and invoices can not be certified. However, they do not meet the conditions of cooperative waste, or the special invoices for the scarlet letter need to be issued due to partial sales and sales discounts.

    If the special invoice for the red letter VAT is not issued in accordance with the provisions, the sales tax or sales shall not be deducted.

    According to the provisions on the implementation of the "implementation of the pilot scheme for the conversion of business tax to value added tax" in the circular on the pilot scheme for the promotion of business tax reform VAT (fiscal 2016 [36]), if taxpayers have taxable activities, and after issuing special invoices for value-added tax, if there are any incorrect invoices or sales discount, suspension or refund, special invoices for the red letter value-added tax shall be issued according to the provisions of the State Administration of taxation. Those who fail to issue special invoices for the red letter value-added tax shall not be deducted from the amount of sales tax or sales according to the provisions of the thirty-second and thirty-sixth provisions of the present measures.

    For more information, please pay attention to the world clothing shoes and hats and Internet cafes.


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