First, immunity! 1 1 takes effect!

1. Duty-free goods sold by duty-free shops in outlying islands are exempt from value-added tax and consumption tax. 2. Off-island duty-free shops selling off-island duty-free goods shall not issue special VAT invoices. 3. If the duty-free shops in outlying islands run value-added tax and consumption tax projects, the sales of duty-free goods and taxable goods in outlying islands need to be accounted for separately. 4. Duty-free shops on outlying islands need to provide the tax authorities with the names and sales prices of duty-free goods on outlying islands, information of passengers on outlying islands who buy duty-free goods on outlying islands and other information required by the tax authorities in real time.

Second, expand again! VAT electronic special ticket pilot!

Recently, Zhejiang Provincial Taxation Bureau issued an announcement: to launch a pilot project of electronic special tickets among newly registered taxpayers in Hangzhou. The scope of pilot taxpayers shall be determined by Hangzhou Taxation Bureau, and the scope of ticket collection shall be the taxpayers within the jurisdiction of Hangzhou Taxation Bureau.

Since June 1 1, the scope of issuing special electronic invoices for value-added tax by pilot taxpayers in Hangzhou has been extended to taxpayers within the jurisdiction of Zhejiang Taxation Bureau and Ningbo Taxation Bureau.

The promulgation of this announcement means that the electronic VAT special ticket has been expanded!

Taxpayers should pay attention to: 1. Download OFD reader on the invoice inspection platform of the State Administration of Taxation, and use the reader to open the electronic special ticket. 2. According to the relevant regulations, the electronic signature is used instead of the seal for the electronic special ticket. 3. Right-click the invoice producer stamp on the electronic special ticket and click Verify. The verification result is "Signature is valid", which means that the special ticket is valid and has not been tampered with. 4. If the business corresponding to the special ticket is an item that can deduct the input tax, check the verification platform to confirm the deduction declaration, which is no different from the traditional paper ticket. 5. If the paper print of the electronic special ticket is used as the basis for reimbursement and filing, according to the provisions of Caizong [2020] No.6 of the Ministry of Finance and local pilot documents, the electronic documents printed with the paper print must be kept at the same time. 6. Due to the characteristics of electronic invoices, in the case of sales returns, billing errors, suspension of taxable services, sales discounts, etc., only red-ink electronic special tickets can be issued.

Third, the fourth phase of the golden tax is coming!

165438+1In mid-October, State Taxation Administration of The People's Republic of China released the announcement of government procurement intention in June, officially announcing the arrival of the fourth phase of golden tax!

Procurement project: the podium building of the decision-making command terminal and its supporting functions in the fourth phase of Golden Tax.

Budget: 654.38+0.95 million.

Purchase time: 65438+February.

Requirements: The console of the decision-making command terminal of Golden Tax Phase IV and its supporting functional system are deployed in State Taxation Administration of The People's Republic of China Intranet.

Released a signal-"system upgrade, technical layout, strengthen monitoring"! The network of supervision is getting denser and denser!

Please check the following 4 1 anomalies and be vigilant! 1, the import and sales of trading companies are seriously deviated, such as buying a large number of mobile phones and selling steel.

2. The abnormal phenomenon of value-added tax retention has existed in enterprises for a long time.

3. The enterprise value-added tax burden is extremely low.

4. The burden of enterprise value-added tax is abnormally high.

5. The company suffered losses all the year round, resulting in an abnormally low contribution rate of enterprise income tax.

6. The company has implemented zero declaration for a long time since its opening.

7. The company has a lot of cash transactions, but not through the company account.

8. The corporate current account is too large.

9, the enterprise inventory is too large.

10. Enterprises have obtained a large number of ordinary VAT invoices without taxpayer identification numbers and unified social credit codes.

1 1. There are a large number of VAT invoices for office supplies without list in enterprises.

12. The comparison between the value-added tax paid by the company and the additional tax amount is abnormal.

13. The enterprise has been profitable for more than three consecutive years, but it has never paid dividends to shareholders.

14, enterprises with invoices headed by individuals have a lot of abnormal expenses.

15. The profit data in the enterprise income tax return is inconsistent with the data in the submitted financial statements.

16. The negative number in the schedule 1 of the VAT tax return is abnormal.

17. Warning: The sales declared in the VAT declaration form are inconsistent with those in the VAT invoicing system.

18. There is no duty-free filing, but there are abnormal duty-free sales.

19, there is no simple collection and filing, but there is a simple taxable sales warning risk.

20. The billing project is seriously inconsistent with the actual business scope.

2 1. The "Input Tax Transfer-out" in Schedule 2 of the VAT tax return is negative.

22. The company only sells projects, but the investment has never been abnormal.

23. The company only has input, and never has abnormal output.

24. The frequent invoice increment of newly established companies is abnormal.

25. The newly established company suddenly experienced an abnormal increase in invoice amount in a short period of time.

26. Personal income tax on wages and salaries is ridiculously low.

27. Individuals who have received two or more salaries do not declare risks in a consolidated manner.

28. Employees in the same unit have both abnormal income from wages and salaries and income from labor remuneration.

29, individual income tax and enterprise income tax declaration of total wages inconsistent with the abnormal risk.

30. The period cost rate is unusually high.

3 1. Most invoices are issued with the top amount, and the full invoice is obviously too high.

32. There are a large number of abnormal deductions for agricultural products.

33. There are no vehicles on the company's books, but there are a lot of anomalies such as refueling fees.

34. The proportion of input tax or output tax in other cities is seriously too high.

35. Abnormal changes in consumption of special VAT invoices.

36. The invoice price of goods sold by taxpayers has changed abnormally.

37. The household registration of legal persons is not local, and the establishment of legal persons is extremely concentrated.

38. There are a large number of keywords without evidence chain in enterprises, such as meeting fees, material approval fees, consulting fees, service fees and training fees.

39. Pay less or not pay social security. For example, there is no social security during the probation period; Pay social security according to the minimum base when the salary is high.

40. Enterprises rely on social security to replace people.

4 1, employees voluntarily give up social security, and enterprises will not give in.

Four. value-added tax

(1) Unless otherwise specified in items 2, 4 and 5, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 13%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 9%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.

Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.

The following 13% commodities are easily confused with 9% commodities such as agricultural products:

1. Quick-frozen food, instant noodles, non-staple food and all kinds of cooked food processed from grain, corn syrup, corn husk, corn fiber (also known as sprayed corn husk) and corn protein powder.

2. Canned vegetables.

3. The redried flue-cured tobacco leaves baked by a professional redrying factory.

4. Refined tea produced by agricultural producers through screening, winnowing, picking, shredding, drying and even stacking, as well as tea and tea drinks mixed with various drugs.

5. All kinds of canned fruits, preserved fruits, candied fruits, fried nuts, nuts, ground gardening plants (such as pepper powder, etc.). ).

6. Chinese patent medicine.

7. Sawn timber and canned bamboo shoots.

8. Cooked and canned aquatic products.

9. All kinds of canned meat and cooked meat products.

10. Canned eggs.

1 1. Yogurt, cheese, cream, modified milk.

12. wool washing.

13. Feed additives.

14. Daily hygiene drugs (such as sanitary insecticides, insect repellent, mosquito repellent, mosquito-repellent incense, etc.). ) packaged into various types for human daily life.

15. machinery, agricultural vehicles, three-wheeled vans, motor fishing boats, forest harvesting machinery, skidding machinery and agricultural machinery accessories that use agricultural and sideline products as raw materials to process industrial products.

Verb (abbreviation of verb) VAT collection rate

Ordinary taxpayers (optional) apply simple tax calculation.

(1) 5% levy rate:

1. The crude oil and natural gas exploited by Sino-foreign cooperative oil (gas) fields are subject to value-added tax in kind at a rate of 5%. (Guo Shui Fa [1994]No. 1 14)

2.2065438+Sale and lease of real estate acquired before April 30, 2006. Provisions on matters related to the pilot reform of business tax to value-added tax (Annex 2 of Caishui [2065438+06] No.36)

3. Real estate development enterprises lease and sell old real estate projects developed by themselves. The old real estate project refers to the real estate project with the contract commencement date indicated in the construction permit before April 30, 2006. Including but not limited to: ordinary taxpayers in real estate development enterprises buy unfinished old real estate projects and continue to develop them, and then set up projects for sale in their own names, which belong to old real estate projects. Ordinary taxpayers in real estate development enterprises acquire land through reclamation and develop it. Real estate projects with the commencement date of reclamation before April 30, 20 16 indicated in the construction permit or construction contract of reclamation projects belong to old real estate projects. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.31,Caishui [2016] No.68, Caishui [2016] No.36, Annex 2, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2).

4.2065438+Real estate financing lease contract signed before April 30, 2006. (Caishui [2065438+06] No.47)

5.2065438+Financial leasing services provided by real estate acquired before April 30, 2006. (Caishui [2065438+06] No.47)

6. Transfer the land use right acquired before April 30, 2006+2065438. (Caishui [2065438+06] No.47)

7. Provide labor dispatch service and safety protection service (including providing armed escort service) and choose to pay the difference. (Cai Shui [2016] No.47, Cai Shui [2016] No.68)

8. Toll fees will be charged for the first-class highways, second-class highways, bridges and gates that started before the pilot. (Caishui [2065438+06] No.47)

9. Provide human resources outsourcing services. (Caishui [2065438+06] No.47)

(2) 3% levy rate

1. sells self-produced biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues. (Caishui [2009] No.9, Caishui [2014] No.57)

2. Consignment shops sell consignment items (including items consigned by individual residents). (Caishui [2009] No.9, Caishui [2014] No.57)

The pawnbroker sells dead goods. (Caishui [2009] No.9, Caishui [2014] No.57)

4. Sales of electricity produced by self-produced small hydropower units below the county level. Caishui [2009] No.9 and Caishui [2014] No.57)

5. Sell self-produced tap water. (Caishui [2009] No.9, Caishui [2014] No.57)

6 sales of self-produced sand, soil and stone used for building and production of building materials. (Caishui [2009] No.9, Caishui [2014] No.57)

7. Sell self-produced bricks, tiles and lime (except clay solid bricks and tiles) continuously produced with self-excavated sand, soil, stone or other minerals. (Caishui [2009] No.9, Caishui [2014] No.57)

8 sales of self-produced commercial concrete (limited to cement concrete produced with cement as raw material). (Caishui [2009] No.9, Caishui [2014] No.57)

9. Plasma collection stations sell non-clinical human blood. (State Taxation Administration of The People's Republic of China Announcement No.456 and No.36 of 2009, Announcement No.2014)

10. Pharmaceutical enterprises sell biological products. (Announcement of the General Administration [20 12] No.20)

1 1. Photovoltaic generators sell power products. (Announcement 20 14 No.32 of the General Administration)

12. Veterinary pharmaceutical enterprises sell veterinary biological products. (Announcement No.8 of the State Administration of Taxation 20 16)

13. If the simple method is applied to the sale of self-use fixed assets, and the 2% VAT policy is reduced at the rate of 3%, the tax reduction can be exempted, and the VAT is paid at the rate of 3% according to the simple method, and a special VAT invoice is issued. (Announcement No.90 of the State Administration of Taxation, 20 15)

14. Public transport services. Including passenger ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus. Provisions on matters related to the pilot reform of business tax to value-added tax (Annex 2 of Caishui [2065438+06] No.36)

15. The services provided by recognized animation enterprises for the development of animation products and the transfer of animation copyright in China. Provisions on matters related to the pilot reform of business tax to value-added tax (Annex 2 of Caishui [2065438+06] No.36)

16. Film screening services, warehousing services, loading and unloading services, collection and distribution services and cultural and sports services (including income from taxpayers' operation of ropeways, car ferries, battery cars and cruise ships). ). (Caishui [2065438+06] No.36, Annex 2, Caishui [2065 438+06] 140)

17. tangible movable property acquired before the pilot reform of the camp to increase the business value provides operating lease services. (Annex 2 of Caishui [2065438+06] No.36)

18. Incorporate the intangible movable property lease contract that has not been completed before the pilot date of the camp reform. (Annex 2 of Caishui [2065438+06] No.36)

19. Expressway management enterprises collect tolls for expressways started before the pilot. (Annex 2 of Caishui [2065438+06] No.36)

20. Interest income from agricultural loans provided by China Agricultural Development Bank and its branches. (Cai Shui [2016] No.39)

2 1 Income from financial services provided by rural credit cooperatives, rural banks, rural mutual funds cooperatives, loan companies wholly sponsored by banking institutions, rural cooperative banks and rural commercial banks in counties (county-level cities, districts and banners) and below. (Cai Shui [2016] No.46)

22. Provide interest income from loans to farmers, township enterprises and various rural organizations to county branches under the branches of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning and to county branches under the branch of Xinjiang Production and Construction Corps (also known as county branches) under the pilot reform of Agricultural Bank of China. (Cai Shui [2016] No.46)

23. Provide non-academic education services. (Cai Shui [2016] No.68)

24. Provide educational auxiliary services. (Caishui [20 16]No. 140)

25. Technical services, information technology services, forensic consulting services provided by R&D and general taxpayers in non-enterprise units, as well as sales of intangible assets such as technology and copyright. (Caishui [20 16]No. 140)

General taxpayers in non-enterprise units provide technology transfer, technology development and related technical consultation and technical services. (Caishui [20 16]No. 140)

27. Taxpayers providing property management services charge tap water fees to clients, and the sales amount is the balance after deducting the tap water fees paid by them. Value-added tax is calculated and paid at the rate of 3% according to the simple tax calculation method. (Announcement No.54 of the State Administration of Taxation, 20 16)

28. Construction services provided for projects and old construction projects provided by Party A in the form of settlement contractors; Old construction projects refer to: ① construction projects with the contract commencement date indicated in the construction permit before 2065438+April 30, 2006; (2) The construction project with the commencement date indicated in the construction project contract before 2065438+April 30, 2006 has not obtained the building construction permits; (3) building construction permits did not indicate the commencement date of the contract, but the commencement date of the construction project indicated in the construction project contract was before April 30, 20 16; (Annex 2 of Caishui [2065438+06] No.36)

29. Taxpayers selling self-produced goods such as prefabricated houses, machinery and equipment and steel structures while providing construction and installation services shall separately account for the sales of goods and construction services, and apply different tax rates or collection rates respectively. (Announcement No.201711)

30. The general contractor of construction engineering provides engineering services for the foundation and main structure of the building. If the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method shall apply. (Caishui [2065438+07] No.58)

3 1. Provide installation services while selling self-produced and outsourced machinery and equipment. The sales and installation services of machinery and equipment have been accounted for separately, and the installation services can be taxed according to the simple project taxation method provided by Party A. (Announcement No.42 of the State Administration of Taxation 20 18)

32. The simple tax calculation method is temporarily applicable to the taxable behavior of value-added tax that occurs when the asset management product manager operates the asset management product, and the value-added tax is paid at the rate of 3%. (Cai Shui [2017] No.56)

33. From May 18 to May 1 day, the general taxpayer of value-added tax can choose to calculate and pay the value-added tax at the rate of 3% according to the simple method. (Cai Shui [2018] No.47)

From July, 2065438 to February, 2065438, 365438, China Postal Savings Bank provided loans to farmers, rural enterprises and various rural organizations in all provinces, autonomous regions, municipalities directly under the Central Government and sub-branches of cities and counties under separate state planning (see Annex for the detailed loan business list). (Cai Shui [2018] No.97)

35. General taxpayers provide city film screening services. According to the current policy, they choose to calculate and pay VAT according to the simple taxation method. (Caishui []No. 17)

36. As of March 1 2008, general VAT taxpayers can choose to calculate and pay VAT at the rate of 3% according to the simple method when producing, selling, wholesaling and retailing medicines with rare diseases. After the above-mentioned taxpayers choose the simple method to calculate and pay the value-added tax, they may not change it within 36 months. (Caishui [24]No.)

(3) The levy rate of 3% is reduced by 2%.

Before1.02.2008+31.02.2008, taxpayers who were not included in the pilot project to expand the scope of VAT deduction will sell their purchased or self-made used fixed assets before 12.2008. (Caishui [2008] 170, Caishui [2065 438+04]57)

2. Before June 5438+February 365438 +0, 2008, taxpayers who have been included in the pilot project to expand the scope of VAT deduction will sell their own purchased or self-made fixed assets before the pilot project to expand the scope of VAT deduction in this region. (Caishui [2008] 170, Caishui [2065 438+04]57)

3. Selling non-deductible fixed assets for personal use and non-deductible input tax as stipulated in Article 10 of the Regulations. (Caishui [2009] No.9, Caishui [2014] No.57)

4. Taxpayers sell second-hand goods. (Caishui [2009] No.9, Caishui [2014] No.57)

5. Taxpayers are small-scale taxpayers when they purchase or make their own fixed assets, and then sell the fixed assets as ordinary taxpayers (State Taxation Administration of The People's Republic of China AnnouncementNo. 12, State Taxation Administration of The People's Republic of China Announcement No.36, 20 14).

6. Taxable acts of collecting value-added tax in a simple way occur, and fixed assets that cannot be deducted from the input tax according to regulations are sold. (Announcement No.20 12, 1, Announcement No.36, 20 14)

7. The sale of self-used fixed assets obtained before the pilot reform of the camp shall be implemented in accordance with the current value-added tax policy related to secondhand goods. (Annex 2 of Caishui [2065438+06] No.36)

(four) at a reduced rate of 0.5%

From May 1 day to February 3 1 day, 2023, taxpayers engaged in the distribution of used cars sold the used cars they bought. The original value-added tax was levied at a reduced rate of 3% and at a reduced rate of 0.5% according to the simple method, and the sales amount was calculated according to the following formula: sales amount = sales amount including tax /( 1+).

(5) Subtract1.5% at the rate of 5%.

Individual industrial and commercial households and other individuals rent houses at the reduced tax rate of 1.5%. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, 20 16)

(6) Simple taxation (non-selective) should be applied.

1. Taxpayers provide property management services, and the sales amount is the tap water fee charged to the clients. After deducting the tap water fee paid by them, they pay VAT at the rate of 3% according to the simple tax calculation method. (Announcement No.54 of the State Administration of Taxation, 20 16)

2. The general contractor of the construction project provides engineering services for the foundation and main structure of the building, and if the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method is applicable. (Caishui [2065438+07] No.58)

3. The simple tax calculation method is temporarily applicable to the VAT taxable behavior that occurs when the asset management product manager operates the asset management product, and the VAT is paid at the rate of 3%. (Cai Shui [2017] No.56)

4. The crude oil and natural gas exploited by Chinese-foreign cooperative oil (gas) fields shall be subject to value-added tax in kind at a rate of 5%. (Guo Shui Fa [1994]No. 1 14)

5. Taxpayers sell second-hand goods, and VAT is levied at the rate of 3% in a simple way. (Caishui [2009] No.9)

6. General taxpayers selling goods, under any of the following circumstances, shall temporarily pay 3% value-added tax by simple method:

(1) Goods consigned by consignment shops (including goods consigned by individual residents);

(2) The pawnbroker sells dead goods.

Where has the VAT been changed?

Remember the formula of 13? It's too simple!

The property will no longer be deducted within two years. Your company bought a house and land, which can be deducted at one time!

In addition to real estate, the scope of deduction also includes domestic passenger services: train tickets, bus tickets and plane tickets for the purpose of company business can be deducted!

Addition and subtraction are more complicated. In addition to the points mentioned in the formula, it is particularly important to note that only ordinary taxpayers of VAT can enjoy this policy!