Six Erroneous Zones Should Be Avoided In Changing Camp.

Misunderstanding 1

Sales amount of less than 5 million yuan can not be processed.

The third provision for the implementation of the pilot scheme for the conversion of business tax to value added tax stipulates that taxpayers who have annual VAT sales exceeding the standard stipulated by the Ministry of Finance and the State Administration of Taxation shall be the general taxpayers, and those taxpayers who have not exceeded the prescribed standards are small-scale taxpayers.

At the same time, the provisions of the relevant provisions of the "business tax reform VAT pilot related items" stipulate that the annual taxable sales price stipulated in the third provision of the pilot implementation method is 5 million yuan (including the total number).

Therefore, some taxpayers think that the annual taxable sales amount can not reach 5 million yuan, so they can not be regarded as a general taxpayer.

However, the fourth provision of the "implementation of the pilot scheme for the conversion of business tax to VAT" stipulates that although the annual taxable sales volume does not exceed the stipulated standard of the taxpayer, it can, as long as the accounting is sound, set up account books in accordance with the uniform accounting system of the state, calculate according to legal and effective vouchers, and provide accurate tax information, may also register the general taxpayer's qualification with the competent tax authorities and become a general taxpayer.

Misunderstanding two

General taxpayers can not simply tax.

The provisions of the eighteenth and second paragraphs of the "implementation of the pilot scheme for the conversion of business tax to value added tax" stipulate that a general taxpayer who has a specific taxable act prescribed by the Ministry of Finance and the State Administration of taxation may choose to apply the simplified tax assessment method, but once it is selected, it shall not change within 36 months.

Article 1, (six), (seven), (eight), and (nine) of the provisions on matters related to the pilot scheme for the conversion of business tax to VAT, specifically define the taxable behavior of the general taxpayer who can choose to apply the simplified tax calculation method.

Misunderstanding three

The input tax for business communication expenses can be deducted.

Some taxpayers believe that businesses pay businesses.

And other social costs are allowed to be deducted in a certain proportion before the enterprise income tax. Therefore, the value-added tax paid on business entertainment expenses such as business entertainment expenses should also be deducted.

Article twenty-seventh (1) and (six) of the implementation measures for the implementation of the pilot scheme for the conversion of business tax to value added tax stipulates that taxpayers' purchases of goods for collective welfare or personal consumption, as well as the input tax of purchased catering services and entertainment services, shall not be deducted from the amount of output tax.

At the same time, it is clear that taxpayers' communication entertainment consumption belongs to personal consumption.

Misunderstanding four

The input tax on loan interest and related expenses can be deducted.

Some taxpayers believe that the interest paid by an enterprise is a financial expense, and its input tax can be deducted from the output tax.

Article twenty-seventh (six) of the "implementation of the pilot scheme for the conversion of business tax to value added tax" stipulates that the input tax of the loan service purchased by taxpayers shall not be deducted from the output tax.

The term "loan service" refers to the business activity of obtaining interest income from loans borrowed from others.

At the same time, the provisions of the first section (four) of the relevant provisions of the "business tax reform VAT pilot" provisions are third, and the tax receipts paid by the taxpayer to the lender shall not be deducted from the output tax amount directly.

Misunderstanding five

A simple tax calculation method that should be dealt with by the general taxpayer but not dealt with.

The thirty-third provision of the "implementation of the pilot scheme for the conversion of business tax to VAT" stipulates that if the general taxpayer's accounting is not sound, or can not provide accurate tax information, or the general taxpayer's qualification registration should not be dealt with, the taxable amount shall be calculated according to the sales volume and the value-added tax rate.

Therefore, the general taxpayer qualification registration should not be dealt with, and no simple tax calculation method should be applied.

Misunderstanding six

Small scale taxpayers can not issue special invoices for value added tax.

The fifty-fourth provision of the "implementation of the pilot scheme for the conversion of business tax to VAT" stipulates that a small-scale taxpayer shall engage in taxable activities, and the purchaser may apply for the replacement of the VAT invoices to the competent tax authorities.

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