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, 2020 165438+ 10, the scope of electronic special invoices for value-added tax issued 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 February 2020, 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.
Procurement time: 65438+February 2020
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!
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 pilot of electronic special ticket continues to expand, and the fourth phase of golden tax is coming soon, and all countries and regions are stepping up their implementation. I hope everyone can pay attention to it!