Recently, the Fujian National Taxation Bureau announced a number of tax consultation questions. Among them, these 10 questions are problems that many taxpayers often encounter but do not know how to deal with. No need to worry now, the tax bureau has given you the answer, so save it for later use!

1. What should I do with taxpayers’ invoices after they have been kept for 5 years?

Answer: According to the provisions of Article 29 of the "Decision of the State Council on Amendments" (Order No. 587 of the State Council of the People's Republic of China): "Article 29 The unit that issues the invoice and Individuals shall store and keep invoices in accordance with the regulations of the tax authorities and shall not destroy the invoice slips and invoice registers that have been issued without authorization. They shall be kept for five years and shall be destroyed after inspection by the tax authorities.

2. Do electronic invoices need to be stamped with a special invoice seal?

Answer: According to the "Announcement of the State Administration of Taxation on Issues Concerning the Implementation of Electronic General Value-Added Tax Invoices Issued through the Value-Added Tax Electronic Invoice System" (State Taxation General Administration Announcement No. 84 of 2015) stipulates: "3. If the issuer and payee of an electronic general VAT invoice need a paper invoice, they can print the format document of the electronic general VAT invoice by themselves. Its legal validity and basic purpose , basic usage regulations, etc. are the same as the ordinary VAT invoices produced by the tax authorities. ”

After consumers purchase goods or services from an enterprise, transaction information is generated in the enterprise’s ERP system. The transaction information is generated by the electronic invoice front-end system and sent to the upgraded tax terminal and electronic The electronic invoice service platform processes the tax control data and electronically signs it, and finally generates a voucher (PDF) file of the invoice data and sends it to the enterprise ERP system. After the enterprise ERP system receives the electronic invoice information, it can be pushed to the user's mobile phone via SMS, email, APP, etc., and consumers can view and download the electronic invoice information.

Therefore, the electronic invoice has tax control signatures and signatures. With an electronic signature of the enterprise, there is no need to add a special invoice stamp.

3. Can the employee canteen meal subsidies issued by the enterprise be deducted before tax?

Answer: According to the "National Article 3 of the Notice of the State Administration of Taxation on the Deduction of Enterprise Wages and Salaries and Employee Welfare Fees (Guo Shui Han [2009] No. 3) states: "On the Issue of Deduction of Employee Welfare Fees

Fourth of the "Implementation Regulations" The welfare fees for enterprise employees stipulated in Article 10 include the following:

(2) Various subsidies and non-monetary benefits provided for employees’ health care, life, housing, transportation, etc., including the benefits provided by enterprises to employees The disbursement includes medical expenses for medical treatment in other places on business, medical expenses for employees of enterprises that do not implement medical coordination, medical subsidies for employees to support immediate family members, heating subsidies, employee heatstroke prevention and cooling expenses, employee hardship subsidies, relief funds, employee canteen fund subsidies, employee transportation subsidies, etc. ”

Therefore, the employee canteen meal subsidy issued by the enterprise can be used as employee welfare fees, and the part that does not exceed 14% of the total wages and salaries is allowed to be deducted.

4. Party members of the enterprise How are activity expenses deducted before tax?

Answer: According to the "Notice of the Organization Department of the Central Committee of the Communist Party of China, the Ministry of Finance, and the State Administration of Taxation on the Funding of Party Organizations in Non-Public Enterprises" (Zutong Zi [2014] 42) Article 2: “According to the provisions of the Company Law of the People’s Republic of China “Companies shall provide necessary conditions for the activities of party organizations” and Zhongbanfa [2012] No. 11 “Establish and implement tax According to the requirements of the "Pre-tax Expenses System" and other requirements, the working funds of party organizations in non-public enterprises are included in the enterprise management expenses, and the part that does not exceed 1% of the total annual wages and salaries of employees can be deducted before corporate income tax according to the actual situation. ”

Therefore, if the enterprise’s party member activity expenditure does not exceed 1% of the total annual wages and salaries of employees, it can be deducted before corporate income tax according to the actual situation.

5. The amount collected by bank acceptance bill Can the special invoice issued for the handling fee be deducted?

Answer: According to Annex 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36) Article 27 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" stipulates: "The input tax on the following items shall not be deducted from the output tax: (1) Used for simple tax calculation method tax items, value-added tax exempt items, collective welfare or purchased goods for personal consumption, processing, repair and repair services, services, intangible assets and real estate. 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.

(6) Purchased passenger transportation services, loan services, catering services, daily resident services and entertainment services. "

Attached are the provisions of the "Notes on Sales Services, Intangible Assets, and Real Estate": "1. Sales Services

(5) Financial Services.

Financial services refer to the business activities of financial insurance. Including loan services, direct fee financial services, insurance services and financial product transfers.

2. Direct fee financial services include handling fees, commissions, remuneration, management fees, service fees, handling fees, account opening fees, transfer fees, settlement fees, and transfer fees for providing direct fee financial services. Other types of expenses are sales. ”

Therefore, bank acceptance bill handling fees are directly charged financial services, and the special value-added tax invoices obtained can be deducted if they are not used for items that are not deductible as stipulated in the above documents.

Answer: According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Promotion of Cultural Value-Added Tax and Business Tax Preferential Policies" (Finance and Taxation [2013] No. 87) stipulates: “2. From January 1, 2013 to December 31, 2017, book wholesale and retail sales are exempt from value-added tax.

7. Relevant definitions of this notice

(2) The scope of books, newspapers, periodicals (i.e. magazines) is still in accordance with the "Notice of the State Administration of Taxation on Issuance" (State Administration of Taxation) [1993] No. 151)?"

In addition, according to Article 4 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" (Order No. 50 of the Ministry of Finance and the State Administration of Taxation): “The following behaviors of units or individual industrial and commercial households are deemed to be sales of goods:

(8) Giving away self-produced, commissioned processing or purchased goods to other units or individuals free of charge. ”

Therefore, your company’s gifting of purchased books to customers is regarded as sales. If it meets the above-mentioned tax exemption conditions, you can enjoy the VAT exemption policy after going to the tax authorities to register for tax exemption.

7. If the special VAT invoice has not been delivered to the buyer or the buyer refuses to accept it, is there any limit on the certification period when the seller fills out and uploads the "Information Form" in the new VAT invoice system?

Answer: According to the "Announcement of the State Administration of Taxation on Issues Concerning the Issuance of Red Letter Value-Added Tax Invoices" (State Administration of Taxation Announcement No. 47 of 2016): "1. General VAT taxpayers issue special VAT invoices (hereinafter referred to as "Special Purpose Tax Invoices") "Invoice"), if sales are returned, invoices are incorrect, taxable services are suspended, etc. but do not meet the invoice invalidation conditions, or due to partial return of sales or sales discounts, a special invoice with red letters needs to be issued, the following methods will be used :

(1) If the purchaser obtains a special invoice but does not use it to declare deductions, but the invoice or deduction copy cannot be returned, the purchaser should fill in the corresponding blueprint when filling out the "Information Form". Special invoice information.

If the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used it to declare deductions and returned the invoice and deduction copies, the seller can fill in and upload the "Information" in the new system surface". When filling out the "Information Form", the seller should fill in the corresponding special invoice information in blue.

5. This announcement will come into effect on August 1, 2016. Matters that have not been dealt with before will be implemented in accordance with the provisions of this announcement. ”

Therefore, if the special invoice has not been delivered to the buyer or the buyer refuses to accept it from August 1, 2016, the seller fills out and uploads the "Information Form" in the upgraded version of the VAT invoice system without certification. Time limit.

8. How to deduct the excess tax credit in the VAT return of general taxpayers?

Answer: According to the "State Administration of Taxation's Notice on Comprehensive Promotion of Business Tax Reform" Announcement on Matters Related to VAT Declaration after the Pilot Program of VAT Collection (State Administration of Taxation Announcement No. 13 of 2016) Appendix 2 VAT Return Form (Applicable to General Taxpayers) and Instructions for Filling in the Attached Information": "?

(32) Column 18 "Actual Tax Deduction Amount"

1. Taxpayers whose retained tax deductions from the previous period are required to be posted in accounts according to regulations should fill in the "Amount of Tax Deduction" in this column according to the following requirements This month's number" and "Cumulative this year".

(1) In this column, the "General Items" column contains "Number of Months": Calculate and fill in according to the formula listed in the table.

(2) "General Items" in this column column "Cumulative Current Year": fill in the amount of tax credits left on accounts for goods and services that actually offsets the tax payable for general goods and services in the current period. Compare the two data of "the opening balance of the account tax credit for goods and services for the current period" with the "tax payable for general goods and services under the general tax calculation method", and choose the smaller of the two data.

Among them: the beginning balance of the current period's retained tax credit for goods and services = column 13 of the "previous period's retained tax credit" and "general items" column "accumulated this year";

General calculation The amount of tax payable on general goods and services under the tax method = (column 11 "output tax" and "general items" column "number of this month" - column 18 "actual tax deduction amount" "general items" column "number of this month" )×proportion of output tax on general goods and services;

proportion of output tax on general goods and services = (sum of rows 1 and 3 of column 10 of "Appendix Information (1)" - column 10 Row 6) ÷ Column 11 "Output tax" and "General items" column "Number of this month" × 100%. ”

Therefore, the amount of retained tax credit listed in the general taxpayer’s value-added tax return will be deducted in accordance with the above provisions.

9. My company is a taxpayer in the cultural and sports industry. Now I want to apply to be recognized as a general taxpayer. If the tax is calculated according to the general tax calculation method, will it also be subject to the restriction of "no changes within 36 months"? If tax is calculated according to the general tax calculation method this year, can I apply for simplified tax calculation next year?

Answer: According to the provisions of Article 18 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36): "General taxpayers should General tax calculation methods are applicable to tax activities.

General taxpayers who engage in specific taxable activities specified by the Ministry of Finance and the State Administration of Taxation can choose to apply the simplified tax calculation method to calculate taxes. However, once selected, 36 No changes shall be made within 36 months.”

General tax calculation methods shall be used for tax calculation by general taxpayers, and there is no restriction on “no changes within 36 months”. You can apply for the simplified tax calculation method next year.

10. If I purchase a property for input tax deduction, do I need to fill in the "Fixed Assets Input Tax Deduction Form"?

Answer: According to the "Announcement of the State Administration of Taxation on matters related to VAT returns after the comprehensive launch of the pilot program to replace business tax with value-added tax" (State Administration of Taxation Announcement No. 13 of 2016) Appendix 2 and its "Instructions for filling in the attached information" stipulates:

"8. Instructions for filling in the "Input tax deduction table for fixed assets (excluding real estate)"

This form reflects the taxpayer's information in the "Attachment" The input tax amount of fixed assets in "I. Declared Input Tax Deducted" in the Information List (2). This form is filled in according to the special VAT invoice and the special customs import VAT payment note. ”

Therefore, there is no need to fill in this form for input deductions for purchased real estate.

If you have other questions related to finance and taxation, scan the QR code below to follow the official WeChat

Message us privately, and we will reply and answer your questions in a timely manner