On The Tax Payment Problem Of The Increase In The Receivable Account

Question: I am a mixed service enterprise (Sports Themed Park), the main stadium rental, sports apparel sales, catering services, etc., we have pre-sale membership card, membership card is a card (unable to determine the future consumption of content), can buy goods, can also consume sports venues and meals, no exchange tax. Excuse me?

1, how does this part of the accounts receivable taxable after the change of the camp is after May 1st? Will the tax be paid again after the actual consumption of these receipts, or will the business tax be paid before this business is changed to increase?

2, after our camp is changed to increase, how should we make the tax collection plan for the pre payment? Should we pay all the invoices at the time of the sale of the card, or do we need to pay the tax again when we buy it?

Answer: 1, according to the provisional regulations and implementation rules of the business tax, the time of the business tax payment duty is not stipulated. You do not have to pay business tax before the change of membership card before the business is changed.

2, in accordance with the business tax reform Value added tax The forty-fifth article of the pilot implementation measures stipulates the time limit for the occurrence of the duty of VAT duty. If a customer requests invoices after selling the card after the business is changed to increase, he shall pay the tax when the invoice is made; otherwise, he should pay the tax on the guest when he is spending.

Basis: (1) Provisional Regulations on business tax of People's Republic of China

The twelfth tax liability for business tax occurs on the day when taxpayers provide taxable services, spanfer intangible assets, or sell real property and receive business income or obtain business receipts. Where the financial and tax authorities of the State Council have other provisions, such provisions shall apply.

(2) detailed rules for the implementation of the Interim Regulations of the People's Republic of China on business tax

The receipts of operating income as mentioned in the twelfth regulation of the twenty-fourth regulations refer to Taxpayer Money collected in the course of tax action or after completion.

The date of payment of a written contract determined on the date of obtaining the certificate of claim for business income in article twelfth of the regulation is the day when the payment date is determined in the written contract.

(3) " Treasury Department Circular of the State Administration of Taxation on the comprehensive promotion of the business tax reform of VAT pilot "[2016] 36

Annex 1:

Measures for the implementation of the pilot scheme for the conversion of business tax to value added tax

The time for the forty-fifth value-added tax duty and withholding obligation is:

(1) the day when taxpayers engage in taxable activities and receive the sales proceeds or obtain the evidence for obtaining sales funds; the first invoice is the date of invoicing.

Receipt of sales amount refers to the amount of money received by taxpayers in the course of sale, service, intangible assets, real estate, or after completion. The date of obtaining the certificate of sales payment refers to the date of payment determined by a written contract, and the date of completion of the spanfer of service or intangible assets or the day when the property right is changed is not determined in the written contract or written contract.

(two) when taxpayers provide construction services and rental services by way of pre payment, the time for their duty to pay is on the day they receive the pre payment.

(three) the day when taxpayers spanfer financial commodities, they spanfer the ownership of financial commodities.

(four) when a taxpayer appears in the fourteenth provision of the present measures, the time for tax payment shall be the day of service, the completion of the spanfer of intangible assets or the day when the property right is changed.

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