First, the domestic passenger service input tax deduction
(1) Deduction scope of domestic passenger service
The "Announcement" clarifies that the domestic passenger transport services that are allowed to be deducted are limited to employees who have signed labor contracts with their own units, and domestic passenger transport services that occur with employees dispatched by their own units as employers. Main considerations: first, follow the basic provisions of value-added tax. The input tax is only allowed to deduct the purchase items related to the production and operation that the taxpayer actually accepts or bears. Passenger transport services related to the production and operation of employees for business activities. The second is to follow the reality of economic business. Considering that in actual business, when employing workers in the form of labor dispatch, the dispatched personnel are directly assigned by the employing unit to carry out business activities, which is consistent with the work nature of the employees of this unit.
(2) Requirements for issuance of electronic ordinary invoices for value-added tax on passenger transport services
Electronic ordinary VAT invoice is issued through the VAT electronic invoice system, which can be issued to individuals or units. The Announcement clarifies the relevant requirements for taxpayers to purchase domestic passenger transport services and use VAT electronic ordinary invoices as deduction vouchers. That is, if the taxpayer purchases domestic passenger service and the tax amount indicated on the VAT electronic ordinary invoice is the input tax amount, the buyer's name, taxpayer identification number and other information indicated on the VAT electronic ordinary invoice shall be consistent with the taxpayer who actually deducts the tax.
(C) on the convergence of passenger service input tax deduction
According to the current policy, since April of 1, 20 19, general taxpayers have purchased domestic passenger services, and their input tax is allowed to be deducted from the output tax. Following the basic principle of the occurrence time of tax obligation, it is clear in the announcement that the input tax amount of domestic passenger transport services that taxpayers are allowed to deduct refers to the value-added tax amount that taxpayers actually incurred on or after April 20 19 and obtained the legal and valid value-added tax deduction certificate in the current period. Among them, if the VAT special invoice or VAT electronic ordinary invoice is used as the VAT tax deduction certificate, the issuing time of the VAT special invoice or VAT electronic ordinary invoice should be April 20 19 or later.
Second, about addition and subtraction.
(1) Definition of sales volume applicable to the addition and subtraction policy
According to the current policy, if the sales of postal services, telecommunications services, modern services and life services provided by ordinary taxpayers account for more than 50% of the total sales, the additional deduction policy can be applied according to the regulations. The "Announcement" clarifies that the "sales" involved in calculating the applicable deduction policy include tax declaration sales, inspection make-up sales and tax assessment adjustment sales. At the same time, it is clear that the sales amount of inspection and compensation and the sales amount adjusted by tax assessment should be included in the inspection and compensation or the sales amount adjusted in the current period, and the deduction policy should be determined; Where the policy of collecting the difference in value-added tax is applicable, the additional deduction policy shall be determined according to the sales after the difference.
(two) how to apply the tax deduction policy to taxpayers who have no sales income for the time being.
Taxpayers determine whether the sales of postal services, telecommunications services, modern services and life services account for more than 50% in a certain time interval. For the special case that the taxpayer's sales within the above range are zero, the announcement clarifies how to apply the additional deduction policy. Specifically, for taxpayers established before March 3, (1)20 19, if the sales from April 20 18 to March 20 19 are all zero, the deduction policy shall be determined based on the sales for three consecutive months from the month when the sales are first generated; (2) For taxpayers established after April 2009 1 2065438, if the sales for three months from the date of establishment are all zero, the deduction policy shall be determined based on the sales for three consecutive months from the month when the sales are first generated.
(3) Summarize how to apply the tax deduction policy to the head office.
According to the current policies and regulations, with the approval of the Ministry of Finance, State Taxation Administration of The People's Republic of China or the provincial finance and taxation departments, the head office and its branches can implement consolidated payment of value-added tax. It is clear in the announcement that the head office and its branches, which have been approved by the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, will calculate the sales proportion of the four businesses according to the total sales of the head office and its branches when judging whether the policy of adding and deducting is applicable. It should be noted that the credit policy can be applied to the head office and its branches within the scope of consolidated tax payment provided that it meets the applicable standards of the credit policy. Otherwise, the head office and its branches are not applicable.
Three, about some advanced manufacturing value-added tax refund at the end of the period.
With the approval of the State Council, State Taxation Administration of The People's Republic of China and the Ministry of Finance jointly issued the Announcement of the Ministry of Finance State Taxation Administration of The People's Republic of China on Defining the Final VAT Refund Policy for Some Advanced Manufacturing Industries (Announcement No.84 of the Ministry of Finance and Announcement No.2019 of State Taxation Administration of The People's Republic of China), which relaxed the conditions for tax refund for some advanced manufacturing industries. Therefore, it is further clarified in the announcement that the above-mentioned manufacturing taxpayers will continue to handle the value-added tax refund business at the end of the period in accordance with the People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 No.20, hereinafter referred to as Announcement No.20). At the same time, according to the adjusted tax refund conditions, the Appendix "Application Form for Tax Refund (Refund)" of Announcement No.20 was revised and reissued simultaneously.
Four, the application of tax exemption policy for small-scale taxpayers whose operating period is less than one tax period.
The announcement makes it clear that after the tax exemption standard for small-scale taxpayers is raised to monthly (quarterly) sales10 (300) million yuan, for small-scale taxpayers whose tax payment period is quarterly, if the actual operating period of the current period is less than one quarter due to the establishment or cancellation in the middle of the quarter, as long as the current sales amount does not exceed 300,000 yuan, it is in line with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (for example, finance and taxation) The cumulative sales in February-March was 250,000 yuan, which did not exceed the tax-free standard of 300,000 yuan for quarterly sales. Then small-scale taxpayers can enjoy the relevant tax exemption policies in the current period according to regulations.
Verb (abbreviation of verb) Small-scale taxpayers in cargo transportation apply for issuing special VAT invoices on their behalf.
20 17 State Taxation Administration of The People's Republic of China released "People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the release.
Announcement (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5517, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.3120/8) and "Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Launching the Pilot Work of Issuing Special VAT Invoices on behalf of Internet Logistics Platform Enterprises" (Tax General Letter No.579 [2017]) allow the tax authorities to issue special VAT invoices for small-scale taxpayers in the cargo transportation industry in different places, and qualified Internet logistics platform enterprises can do so for the cargo transportation industry. At the same time, according to the requirements of the traffic management department at that time, it is clear that small-scale taxpayers in the cargo transportation industry need to obtain relevant transportation qualifications when applying for special invoices. Due to the adjustment of the transportation qualification requirements by the traffic management department, the billing conditions in the announcement are adjusted accordingly as follows: those who provide road freight transportation services (except for ordinary freight vehicles of 4.5 tons or less engaged in ordinary road freight transportation) shall obtain the People's Republic of China (PRC) Road Transport Business License and the People's Republic of China (PRC) Road Transport Certificate; To provide inland waterway cargo transport services, it shall obtain a domestic waterway transport business license and a ship transport business license.
Six, on the transport space contracting and space exchange business applicable tax items.
In the shipping space contracting business, for the contractor, if he contracts the transportation business as a carrier, and then entrusts the other party to actually complete the relevant transportation services by contracting the shipping space of other people's means of transportation, it belongs to the provision of non-means of transportation business, and the sales amount should be the total price and extra-price fees charged by the contracted transportation business to the shipper, and the value-added tax should be paid as "transportation services". For the contractor, in fact, it is to provide transportation services by contracting transportation space and using its own means of transportation. Therefore, the contractor should take the total price and extra-price fees collected by the contractor from the transportation space contractor as sales, and pay VAT according to "transportation services".
In the business of space exchange, the two parties who exchange space sign a transport service contract with the shipper as the carrier, collect the freight and bear the carrier's responsibility, and then entrust the other party to actually complete the relevant transport services by exchanging the space of means of transport. Therefore, both parties provide transportation services to each other by exchanging shipping space, and each party takes the total price and extra-price expenses confirmed by exchanging shipping space as sales, and pays value-added tax as "transportation service".
Seven, about the deduction of construction labor subcontracting price difference.
Taxpayers who provide specific construction services may, in accordance with the current policies and regulations, take the balance of the total price and other expenses obtained after deducting the subcontracts paid as business tax. Subcontracting paid by the general contractor is the concept of packaging expenditure, which includes both the price of goods and the price of construction services. Therefore, the announcement makes it clear that the subcontractor's money allowed to be deducted from the total price and out-of-price expenses obtained by taxpayers in providing construction services refers to the total price and out-of-price expenses paid to subcontractors.
Eight, on the cancellation of construction services simple tax items for the record.
In order to simplify the taxation process, optimize the taxation environment, and implement the reform requirements of "simplifying administration and decentralization, strengthening supervision, and improving services", the announcement makes it clear that the filing system will no longer be implemented for general VAT taxpayers who provide construction services and apply or choose to apply simple taxation methods according to regulations. Relevant certification materials need not be submitted to the tax authorities, but kept for future reference. The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Simplifying the Application of Simple Tax Calculation Method for Construction Services (Announcement No.43 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Announcement No.2017, and Announcement No.318 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) shall be abolished at the same time.
Nine, simple taxation of real estate projects for land reclamation.
For real estate projects that acquire land through reclamation, the start date of reclamation may be earlier than the start date indicated in the construction permit. In order to reflect the policy spirit of simple taxation and fair tax burden on old real estate projects, the announcement clearly states that real estate projects that have acquired land by reclamation, and the commencement date of reclamation indicated in the construction permit or construction project contract of reclamation projects is before April 30, 20 16, belong to old real estate projects, and you can choose to apply the simple taxation method and pay VAT at the rate of 5%.
X. determination of restricted stock purchase price
(1) Determination of the purchase price of restricted shares under various circumstances.
Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Pilot Collection and Management of Changing Business Tax to Value-added Tax (Announcement No.53 of State Taxation Administration of The People's Republic of China in 20 16, revised in Announcement No.318, hereinafter referred to as Announcement No.53) Article 5 How to determine the purchase of restricted shares when transferring restricted shares formed in three different situations of listed companies? In addition, there is a special situation, that is, due to the simultaneous implementation of the share-trading reform and major asset restructuring, the initial public offering and listing of shares have formed restricted shares. Therefore, it is clear in the announcement that taxpayers transfer the restricted shares of initial public offering and listing due to the simultaneous implementation of the share-trading reform and major asset restructuring, as well as the share delivery and share conversion of the above shares from the first day of listing to the lifting of the ban. The opening price of the listed company's shares on the first day of listing is the purchase price, and the value-added tax is paid according to the "transfer of financial commodities".
(2) Determination of the purchase price of restricted shares formed by major asset reorganization.
Article 5 of Announcement No.53 stipulates that the purchase price is the closing price of the listed company's shares on the trading day before the suspension due to major asset restructuring, and the stock delivery and conversion price from the first day of stock resumption to the lifting of the ban. In practice, listed companies may suspend trading for many times when implementing major asset restructuring. The "Announcement" clarifies that the above-mentioned "stock suspension" refers to the last suspension before the CSRC makes an approval decision on its application.
For example, a listed company announced the implementation of major asset restructuring on August 7, 20 17, and suspended trading on the same day. 20 18 April18 shares resumed trading. 2065438+On July 24th, 2008, listed company A suspended trading after receiving the notice from the M&A Committee meeting of CSRC to review its application for major asset restructuring. On August 29th, 20 18, the reorganization committee voted to approve the application for major asset reorganization of listed companies, and the shares of listed companies resumed trading on August 30th. On September 5th, China Securities Regulatory Commission made a decision to approve the application for major asset restructuring of listed companies. In view of the fact that the last suspension time before the CSRC made the decision to approve the application for major asset restructuring of listed companies was 2065438+July 24, 2008, the taxpayer's transfer of restricted shares of listed company A should be based on the closing price of the trading day before the CSRC made the decision to approve its application, that is, the closing price of listed company A shares on July 23.
Eleven, about the insurance service input tax deduction.
Input tax deduction should follow the unified principle of tax deduction, that is, the value-added tax borne or paid by taxpayers when purchasing goods or services is deducted from the output tax with legal and effective tax deduction vouchers. In practice, all industries and taxpayers should apply the deduction policy in accordance with the above general provisions, and the compensation expenses of insurance companies are no exception. In practice, there are different forms of insurance payment expenditure, and the input tax deduction should be analyzed in detail and the policy should be applicable.
Taking auto insurance as an example, in different auto insurance businesses, the transaction nature, rights and obligations among insurance companies, policyholders and repair shops are different, and the applicable deduction policies are also different. At present, there are two main situations:
The first is what the industry calls "payment in kind". The insurance contract stipulates that the insurance company's compensation method is that the insurance company will restore the insured vehicle to its original state. After the vehicle accident, the insurance company buys the repair service from the repair shop in its own name and pays the repair fee. In this case, since the actual purchaser of the repair service is an insurance company, the insurance company can exercise the right of deduction with the special invoice for the repair fee issued by the repair shop.
The second is what the industry calls "cash payment". As stipulated in the insurance contract, after the vehicle is out of danger, the insurance company will pay the insured and the insured will repair it by itself. In practice, in order to improve customer satisfaction, the insurance company contacted the repair shop to repair the insured vehicle and transferred the compensation that should have been paid to the insured to the repair shop. In this case, because the recipient of the repair service is the insured rather than the insurance company, even if the insurance company pays the repair fee to the repair shop on behalf of the insured and obtains the relevant invoice, it cannot be used as the input tax deduction of the insurance company.
The "Announcement" clarifies the input tax deduction of auto insurance claims in the above two cases; At the same time, other property insurance businesses carried out by insurance companies can also be implemented mutatis mutandis.
Twelve, about the application of catering service tax items
With the development of economy and society and the innovation of consumption pattern, it is more and more common for consumers to buy food instead of eating it directly, but the change of this consumption pattern does not affect the behavior essence of taxpayers providing catering services to consumers. Therefore, in order to unify the caliber of tax collection and management and ensure the consistency of tax treatment of "in-store food" and "take-away food", it is clear in the announcement that taxpayers who make food on the spot and sell it directly to consumers should pay VAT according to "catering service".
Thirteen. Invoice the original applicable tax rate.
In order to ensure that taxpayers issue invoices correctly according to regulations and apply policies accurately, the announcement standardizes the authority of taxpayers to issue invoices with the original applicable tax rate by themselves through the VAT invoice management system: from September 20, 20 19, taxpayers will close the VAT invoice management system and issue 17%, 16% and165438 by themselves. At the same time, in order to fully protect the legitimate rights and interests of taxpayers, taxpayers who meet the conditions for issuing invoices at the original applicable tax rate can issue invoices at the original applicable tax rate within 24 hours after handling the temporary invoicing authority with the competent tax authorities.
In order to clarify the responsibilities of tax enterprises and ensure easy operation, the announcement stipulates that when taxpayers go to the competent tax authorities to handle the temporary invoicing authority of the original applicable tax rate invoices, they only need to submit a letter of commitment to issue the original applicable tax rate invoices, but taxpayers need to keep relevant information such as transaction contracts, red-ink invoices and payment vouchers received for inspection.
If the taxpayer fails to issue the invoice with the original applicable tax rate according to the regulations, the competent tax authorities shall handle it according to the existing relevant regulations: if the tax payment obligation occurred before 20 1 April 91,the taxpayer shall make supplementary declaration or correct declaration and pay the late payment fee according to the regulations; If the tax payment obligation occurs after April 1 day, 2009, an invoice with the original applicable tax rate shall not be issued. If it has been issued, it will be invalidated according to the regulations, and if it does not meet the conditions for invalidation, the red-ink invoice will be issued according to the regulations, and the correct blue-ink invoice will be issued according to the new applicable tax rate.