Introduction There is a new policy for value-added tax. The value-added tax has changed again, 13%, 9%, 6%. The pilot of electronic special invoices has been expanded. The fourth phase of the golden tax has arrived. Taxation work is being carried out in various places. , let’s take you through the relevant situation in detail.

1. Exemption! Effective from November!

1. Outlying island duty-free shops selling outlying island duty-free goods are exempt from value-added tax and consumption tax.

2. Outlying island duty-free shops selling outlying island duty-free goods are not allowed to issue special value-added tax invoices.

3. If an outlying island duty-free shop also operates items subject to value-added tax and consumption tax, it needs to separately calculate the sales of outlying island duty-free goods and taxable items.

4. Outlying island duty-free shops need to provide the tax authorities with the names and sales prices of outlying island duty-free goods, information on outlying island tourists who purchase outlying island duty-free goods, and other information required by the tax authorities in real time.

Second, further expansion! Pilot program of electronic VAT invoices!

Recently, the Zhejiang Provincial Taxation Bureau issued an announcement: Electronic special invoices will be carried out among newly registered taxpayers in Hangzhou Pilot, the scope of pilot taxpayers is determined by the Hangzhou Municipal Taxation Bureau, and the scope of acceptance is taxpayers within the jurisdiction of the Hangzhou Municipal Taxation Bureau.

Starting from November 2020, the scope of electronic special value-added tax invoices issued by pilot taxpayers in Hangzhou has been expanded to taxpayers within the jurisdiction of the Zhejiang Provincial Taxation Bureau and the Ningbo Municipal Taxation Bureau.

The introduction of this announcement means that the scope of electronic VAT invoices has been expanded!

Taxpayers should pay attention to receiving electronic special invoices: 1. Download from the General Administration Invoice Inspection Platform OFD reader, you can use the reader to open electronic tickets. 2. According to relevant regulations, electronic signatures are used instead of seals for electronic special tickets. 3. For the electronic special ticket, right-click on the invoice supervisor seal and click Verify. The verification result will read "The signature is valid", indicating that the special ticket is valid and has not been tampered with. 4. If the business corresponding to the special invoice is an item that can deduct the input tax, please check the box on the check-in platform to confirm the declaration of deduction. This is no different from traditional paper invoices. 5. If a paper printout of the electronic special invoice is used as the basis for filing the reimbursement, according to the provisions of Finance and Accounting [2020] No. 6 and local pilot documents, the electronic file with the paper printout must be saved at the same time. 6. Due to the characteristics of electronic invoices, only red-letter electronic invoices can be issued when sales returns, invoicing errors, taxable service suspension, sales discounts, etc. occur.

3. The fourth phase of the Golden Tax is coming!

In mid-November, the State Administration of Taxation issued an announcement of government procurement intentions for December 2020, officially announcing the arrival of the fourth phase of the Golden Tax. !

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

Budget: 1.95 million

Procurement time: December 2020

Requirements: Realize the command console and supporting functional system of the decision-making command terminal of the fourth phase of the Golden Tax. Deployed on the intranet of the State Administration of Taxation.

A signal has been released - "system upgrade, technical layout, strengthened monitoring"! The regulatory network is getting denser and denser!

4. Value-added tax rate

< p>(1) Unless otherwise provided in Items 2, 4 and 5, the tax rate for taxpayers selling goods, services, tangible movable property leasing services or imported goods is 13%.

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

1. Grain and other agricultural products, edible vegetable oil, edible salt;

2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and residential coal Products;

3. Books, newspapers, magazines, audio and video products, electronic publications;

4. Feed, fertilizers, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) When taxpayers sell services and intangible assets, the tax rate is 6%, except as otherwise provided in Items 1, 2 and 5 of this article.

(4) The tax rate for taxpayers exporting goods is zero; however, unless otherwise specified by the State Council.

(5) Cross-border sales of services and intangible assets within the scope prescribed by the State Council by domestic entities and individuals are taxed at zero.

The adjustment of tax rates shall be decided by the State Council.

If a taxpayer concurrently operates projects with different tax rates, the sales of items with different tax rates shall be calculated separately; if the sales are not calculated separately, the higher tax rate shall be applied.

The pilot program for electronic special tickets continues to expand, and the fourth phase of the Golden Tax is coming. Countries and regions are stepping up implementation. I hope everyone will pay attention to it!