In the past, the business tax rate of life service industry was generally 5%. ? Camp reform? After that, small-scale taxpayers of life service industry, including catering industry, hotel industry, tourism industry and entertainment industry, adopted a 3% levy rate, while general taxpayers of value-added tax adopted a 6% tax rate.
Guide to taxpayer reform in life service industry
First, the life service industry VAT taxpayer
Units and individuals selling living services in People's Republic of China (PRC) are VAT taxpayers and should pay VAT instead of business tax.
Taxpayers are divided into general taxpayers and small-scale taxpayers. Taxpayers with annual sales of value-added tax exceeding 5 million yuan are general taxpayers, and taxpayers with annual sales of value-added tax not exceeding 5 million yuan are small-scale taxpayers.
Two. Value-added tax collection scope of life service industry
Life service refers to all kinds of service activities to meet the daily needs of urban and rural residents. Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.
(1) Cultural and sports services
Cultural and sports services include cultural services and sports services.
1. Cultural services refer to various services provided to meet the needs of public cultural life. Including literary and artistic creation, cultural performances, cultural competitions, library books and materials lending, archives management, cultural relics and intangible cultural heritage protection, holding religious activities, scientific and technological activities and cultural activities.
2. Sports service refers to the business activities of holding sports competitions, sports performances and sports activities, and providing sports training, sports guidance and sports management.
(2) Education and medical services
Education and medical services include education and medical services.
1. Education service refers to the business activities that provide academic education services, non-academic education services and educational auxiliary services.
2. Medical services refer to services such as medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning and epidemic prevention, as well as the business of providing medicines, medical materials and devices, ambulances, ward accommodation and meals related to these services.
(3) Tourism and entertainment services
Tourism and entertainment services include tourism services and entertainment services.
1. Tourism service refers to the business activities of organizing and arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists.
2. Entertainment services refer to businesses that provide places and services for entertainment activities at the same time.
(4) Catering and accommodation services
Catering and accommodation services include catering services and accommodation services.
1. Catering service refers to the business activities of providing catering services to consumers by providing both catering and catering places.
2. Accommodation service refers to the activities of providing accommodation and supporting services. Including hotels, hotels, guest houses, resorts and other business accommodation services.
(5) Daily services for residents
Residents' daily services refer to services mainly provided to meet the daily needs of residents and their families, including municipal management, property management, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography, printing and so on.
(6) Other life services
Other life services refer to services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, and residents' daily services.
Ordinary taxpayers provide living services at a tax rate of 6%. General taxpayers who provide cultural and sports services can choose the simple tax calculation method, and the 3% levy rate is applicable. The VAT rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Three, life service industry VAT sales and output tax
(1) Life Service Sales
Mainly refers to the total price and extra-price fees charged by taxpayers when providing life services. Out-of-price fees refer to fees of various natures collected outside the price, but do not include government funds or administrative fees that meet the requirements collected on its behalf; Invoices issued in the name of the entrusting party shall be collected by the entrusting party.
Sales do not include output tax. If the taxpayer adopts the pricing method of combining sales amount and output tax amount, the sales amount shall be calculated according to the following formula:
Sales = sales including tax&; Leather; (1+ tax rate)
(two) the main types of sales revenue of some life service industries.
1. Catering industry. Including meal income (such as dinner, takeaway, breakfast, midnight snack, banquet, etc.). ), canteen income (such as drinks, beverages, cigarettes, paper, etc. ), service fee income and other income (such as venue rental fee and bottle opening fee, etc.). ).
2. Accommodation industry. Including room, catering, laundry, teahouse, ballroom, telephone, fitness, sauna, beauty, games, shopping malls, ticketing, rental, parking and other income.
3. Tourism. Including tickets, catering, accommodation, games, shopping malls, ticket sales, rental, parking and other income.
(3) Output tax
Output tax refers to the value-added tax levied by taxpayers according to the sales and value-added tax rates.
Output tax = sales? Tax rate.
Different tax rates are accounted for separately. Taxpayers engaged in goods, services, services or real estate with different tax rates or levy rates shall separately account for the sales at different tax rates or levy rates; If it is not accounted for separately, a higher tax rate shall apply.
Four. Value-added tax input tax for life service industry
Ordinary taxpayers in the life service industry are allowed to purchase goods, processing, repair and replacement services, services, intangible assets or real estate while providing life services, and declare and deduct the input tax according to the tax amount indicated on the VAT tax deduction certificate.
(A) the main types of input tax in some life service industries
Goods, services, intangible assets and real estate purchased by ordinary taxpayers in the life service industry for business activities are allowed to be deducted according to the tax amount indicated on tax deduction certificates such as special VAT invoices. For example:
1. Catering industry: purchase of ingredients, seasonings, business vehicles, kitchen utensils, dining tables and chairs, televisions and computers, air conditioners, system software, audio equipment, monitoring equipment, gas, tableware disinfection fees, utilities, house rental fees, maintenance fees, greening fees, transportation fees, etc. Paid by the enterprise.
2. Accommodation industry: purchase of house purchase fees, business vehicles, dining room supplies, kitchen utensils, bathing equipment, furniture, bedding, disposable room supplies, bar coffee supplies, cleaning supplies, televisions and computers, air conditioners, system software, monitoring equipment, canteen supplies, gas, utilities, house rental fees, maintenance fees, greening fees, transportation fees, etc. Paid by the enterprise.
3. Travel: purchase housing purchase fees, business vehicles, catering supplies, room supplies, cleaning supplies, business supplies, air conditioners, monitoring equipment, utilities, housing rental fees, maintenance fees, greening fees, transportation fees, etc. Paid by the enterprise.
(2) Input tax deduction voucher
1. VAT indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales, the same below) obtained from the seller.
2. The value-added tax amount indicated in the special payment book for customs import value-added tax obtained from the customs.
3. For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special payment letters for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the purchase invoices or sales invoices of agricultural products.
Input tax = purchase price? Deduction rate
4. Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals.
(3) The input tax cannot be deducted.
1. Goods purchased, processing and repair services, services, intangible assets and real estate used for simple tax items, VAT exemption items, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
Taxpayers' social and entertainment consumption belongs to personal consumption.
2 abnormal loss of purchased goods, as well as related processing, repair and replacement services and transportation services.
3. Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
4. Abnormal losses of real estate, as well as commodity procurement, design services and construction services consumed by the real estate.
5. Goods, design services and construction services consumed by abnormal losses of real estate projects under construction. Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
6. Purchased passenger services, loan services, catering services, daily services for residents and entertainment services.
7. Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The goods mentioned in Items 4 and 5 above refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire fighting, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.
(4) The input tax calculated by apportionment shall not be deducted.
Ordinary taxpayers in the life service industry are engaged in simple tax items and VAT-exempt items, but the input tax that cannot be deducted is not divided. Non-deductible input tax is calculated according to the following formula:
Non-deductible input tax = all input taxes that cannot be divided in the current period? (Sales of simple taxable items in this period+sales of VAT-exempt items)&; Leather; Current total sales
The competent tax authorities may liquidate the non-deductible input tax according to the above formula and annual data.
Verb (abbreviation of verb) Calculation of VAT payable in life service industry
The taxation methods of value-added tax in life service industry include general taxation methods and simple taxation methods. General taxpayers who provide life service industries apply general tax calculation methods. Simple taxation method is applicable to small-scale taxpayers providing taxable services.
(1) General tax payment methods
The taxable amount of the general taxation method refers to the balance of the current output tax after deducting the current input tax.
Taxable amount = current output tax-current input tax
When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
(2) Simple tax calculation method
The taxable amount of the simple tax calculation method refers to the value-added tax calculated according to the sales volume and the value-added tax collection rate, and cannot be deducted from the input tax.
Taxable amount = sales? Tax rate
VI. Preferential policies for value-added tax in life service industry
(1) Preferential tax policies for education, medical care, old-age care, funeral and burial, helping the disabled, religion and culture have basically shifted the original preferential business tax policies. But the following slight adjustments:
Tickets for cultural activities held by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy galleries and libraries are exempt from business tax? Adapt? Tickets for cultural activities held by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy galleries and libraries are exempt from value-added tax. ?
(2) Provisions on VAT deduction
1. Retired soldiers start their own businesses;
2. Entrepreneurship and employment of key groups.
Seven, life service industry value-added tax invoice.
(1) Types of invoices used by taxpayers
1. Types of invoices used by general taxpayers: special VAT invoices, ordinary VAT invoices and quota invoice;
2. Types of invoices used by small-scale taxpayers: VAT ordinary invoices and quota invoice.
3. Taxpayers in special industries (such as hospitals and scenic spots) may apply to the competent tax authorities for title invoices, roll invoices and general-purpose machine invoices.
(2) Taxpayers receive invoices.
1. If a taxpayer needs to receive an invoice, he shall go through the formalities of receiving the invoice with the following materials to the competent national tax authorities.
(1) application for administrative license of the maximum invoicing limit of special invoices and list of ticket types (general taxpayers) or list of invoices received by taxpayers (small-scale taxpayers);
(2) tax registration certificate (inspection);
(3) Original and photocopy of the identity certificate of the agent (provided when handling for the first time or changing the agent);
(4) Special invoice stamp (provided when applying for invoice type approval for the first time).
2. The tax matters to be handled are:
(1) VAT invoice type verification;
(2) examination and approval of the maximum billing limit (general taxpayers need to receive special tickets);
(3) Collection of VAT invoices;
(three) the purchase and distribution of special equipment for tax control
Taxpayers who use the new invoice management system to issue invoices need to purchase, issue and install special tax control equipment. The expenses and service fees for purchasing special equipment can be deducted from the payable value-added tax according to relevant policies.
1. Purchase special equipment for tax control
Taxpayers purchase special tax control equipment from service units with the Notice on Installation and Use of VAT Tax Control System issued by the competent tax authorities. Among them: 490 yuan for the golden tax plate or tax control plate, 230 yuan for the tax return plate (optional), and the annual technical maintenance fee for each household is 330 yuan. The expenses paid for the first purchase of special equipment for the VAT tax control system and the annual technical maintenance fee can be fully deducted from the payable VAT.
2. The issuance of tax-controlled special equipment
Taxpayers hold the purchased special equipment to the competent tax authorities for initial issuance.
(4) Invoice issuance
If the invoice is issued through the new invoice management system, but it cannot be issued online due to network failure and other reasons, the invoice can still be issued within the offline invoicing time limit and the offline invoicing total amount set by the tax authorities, and the invoice will not be issued if it exceeds the limit. Taxpayers need to connect to the internet to upload invoices before issuing invoices. If it is still unable to connect to the internet, it is necessary to bring special equipment to the competent national tax authorities for tax filing or non-tax filing before issuing it.
1. Special VAT invoices shall not be issued.
(1) Selling services, intangible assets or real estate to consumers.
(2) Taxable acts exempt from VAT are applicable.
2. The invoice is invalid and returned.
(1) Special invoice is invalid. The month when the VAT taxpayer issues an invoice, returns sales, makes an invoice error, etc. The generated and returned invoices shall be invalidated if they meet the conditions for invalidation. In the following cases, the invoice shall be invalid:
① The collection and deduction time of the returned invoice shall not exceed the month when the seller issues the invoice;
2 The seller did not copy the tax;
③ The purchaser is not certified or the certification result is? Taxpayer identification number certification does not match? 、? Special invoice code and number authentication do not match? .
(2) the invoice is returned. Taxpayers need to return unused blank invoices after receiving invoices, and if they find that there are quality problems in invoice printing or errors in invoicing, loss of electronic data of receipt information, failure of tax control equipment, etc., they should go to the competent tax authorities for invoice return.
3. Issue a special invoice in scarlet letter
Taxpayers who have taxable behaviors, after issuing special VAT invoices, have sales returns, sales discounts, billing errors, suspension of taxable services, inability to authenticate invoice deduction and invoice, etc., but do not meet the conditions for invalidation, should issue red-ink special VAT invoices in accordance with the provisions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC); If a special red-ink VAT invoice is not issued as required, the output tax or sales amount shall not be deducted.
(5) Invoice authentication
According to the special VAT invoice? Certification in the current month and deduction in the current month? The principle of. The general taxpayer of value-added tax obtains the special invoice issued by the anti-counterfeiting tax control system and the deduction of the unified invoice for motor vehicle sales, and carries out authentication within the prescribed time limit (180 days).
1. Invoice authentication. Taxpayers carry special invoices to the tax service hall of the tax authorities to declare the collection window for certification, or use the online certification system to scan and certify themselves.
2. Cancel the certification. Taxpayers with tax credit ratings of A and B can obtain special invoices issued by the new VAT invoice management system without scanning and authentication. They can log on to the Hubei VAT invoice inquiry platform (address) through the Internet to inquire and confirm the VAT invoice information used to declare deduction or export tax refund. The time limit for deduction is to declare the deduction of input tax within the reporting period of the next month when the confirmation data is downloaded. If the corresponding invoice information is not found, you can still perform scanning authentication deduction.
Eight, life service industry value-added tax declaration
(1) Time limit for tax payment
The tax payment period of ordinary taxpayers in life service industry is 1 month, and that of small-scale taxpayers is 1 quarter. Other individuals can pay taxes by time.
(2) Summary declaration and tax payment
Life service industry can choose to press? Unified calculation, summary declaration and separate tax payment? Collection management mode, the implementation of general branch summary accounting value-added tax.
1. Branches of counties (cities, districts) under the life service industry pay value-added tax on the spot according to the unified measures of the whole province. If a county (city, district) has multiple branches, the provincial company shall designate one as the VAT taxpayer. County (city, district) branches are uniformly registered as general VAT taxpayers.
2. The provincial company shall summarize the output tax and input tax of all branches in the province on schedule, calculate the tax payable, and declare and pay taxes at the location of the head office after deducting the taxes paid by all branches.
(3) Application materials
1. The tax return of the general VAT taxpayer (hereinafter referred to as the general taxpayer) and its attached materials include:
(1) VAT tax return (applicable to general taxpayers);
(2) Data attached to the VAT tax return (1) (sales details of the current period);
(3) Attached materials to the VAT tax return (2) (details of input tax in this period);
(4) Information attached to the VAT tax return (3) (Details of deduction items of service industry, real estate and intangible assets).
(5) Information attached to the VAT tax return (4) (tax deduction form);
(6) Data attached to the VAT tax return (5) (calculation table of real estate installment deduction);
(7) Fixed assets input tax deduction form (excluding real estate);
(8) List of current input tax deduction structure;
(9) List of VAT tax reduction and exemption declarations.
2 small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) tax returns and their attached materials include:
(1) VAT tax return (small-scale taxpayer);
(2) Information attached to the VAT tax return (applicable to small-scale taxpayers);
When small-scale taxpayers sell labor services, they can deduct the price from the total price and other expenses obtained in accordance with the regulations, and they need to fill in the Value-added Tax Declaration Form (applicable to small-scale taxpayers) with materials. Other circumstances do not fill in the attached information.
(3) List of VAT tax reduction and exemption declarations.
(four) the order of filling in the tax return
Fill in the tax returns of general taxpayers in the following order: Schedule 3, tax reduction and exemption declaration list, Schedule 1, real estate installment deduction calculation table, Schedule 2, fixed assets (excluding real estate) input tax deduction table, input tax structure list, tax deduction table and main table.
(5) Matters needing attention in filling in the VAT tax return
1. Fill in the sales amount
When the general taxpayer of tourism fills in the sales column, if there is a deduction, it is the sales excluding tax before deduction; When small-scale taxpayers fill in the sales column, if there is any deduction, it is the tax-free sales after deduction.
2. Fill in the amount of temporary tax credit.
Tax returns for the tax period before the pilot implementation? Final tax credit? Taxpayers who are greater than zero and own sales services, real estate and intangible assets at the same time need to pay tax credits before the pilot of goods and services. The tax allowance for losses due to losses due to losses due to losses due to losses can only be deducted from the taxable amount of goods and services after the pilot, while sales services, real estate and intangible assets cannot be deducted after the pilot.
3. Fill in the input tax of real estate.
The input tax allowed to be deducted from the purchase of real estate in the life service industry is deducted from the output tax by 60% in the current period when the tax deduction certificate is obtained; Deduct 40% of the input tax to be deducted from the output tax in the13rd month from the month when the tax deduction certificate is obtained.
4. Fill in the input tax that can be deducted after the change of use.
Where the use of fixed assets, intangible assets and real estate that taxpayers are not allowed to deduct and fail to deduct the input tax as required changes, the taxable items used to allow the deduction of the input tax can be filled in the eighth column of Schedule 2 in the month following the change of use? Other taxes? Column.
5. Fill in the tax payable
The tax payable of the general taxpayer who applies the simple tax calculation method shall not offset the final tax allowance of the general tax calculation method. The taxable amount of the simple tax calculation method is finally merged into the total taxable amount.
The general taxpayer in modern service industry applies the tax rate of 6%. Can it be adjusted to 3%?
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [2065438+06] No.36), there are two ways to calculate the VAT payable:
Method 1: General tax calculation method (generally applicable to general VAT taxpayers):
VAT payable = taxable sales (excluding tax) x applicable tax rate-input tax amount
Method 2: Simple taxation method (applicable to small-scale taxpayers and general taxpayers who have special policies and regulations to choose simple taxation method)
VAT payable = taxable sales (excluding tax) x applicable collection rate
In what way? Applicable tax rate? The second way is to press? What is the applicable levy rate? They have different meanings.
The document Caishui [2065438+04] No.57 makes it clear that the degenerate and unified adjustment to 3% is the VAT collection rate, which does not involve the adjustment of tax rate. So? Camp reform? If the general taxpayer applies the 6% tax rate, the modern service industry value-added tax is not within the scope of this adjustment.
Training course on overall accounting treatment and tax planning for small and medium-sized enterprises
14 days, 30 class hours, hands-on teaching of overall accounting treatment, practical training of tax planning, helping you to complete the leap from accounting theory to time, quickly become an excellent accountant, and be able to take up the post after learning, and easily competent for all basic accounting work.
Click to be a good accountant >>