Taxpayers who apply the VAT deduction policy include

1. Is VAT plus deduction policy applicable to property management services?

According to the Notes on Sales Services, Intangible Assets and Real Estate (Caishui [20 1 6] No.36), property management belongs to "business auxiliary services-enterprise management services" and belongs to the modern service scope of postal service, telecommunication service, modern service industry and life service industry mentioned in Announcement No.39, April 20 19/KL.

Taxpayers in the production and life service industry mentioned in the VAT deduction policy refer to taxpayers whose sales of postal services, telecommunications, modern services and life services account for more than 50% of the total sales.

2. How to calculate the time limit for venture capital enterprises to invest in small and medium-sized high-tech enterprises by equity investment as two years?

Venture capital enterprises have invested in unlisted small and medium-sized high-tech enterprises for more than 2 years (24 months). There are two situations: first, when the venture capital enterprise invests, the investment target is already recognized as a small and medium-sized high-tech enterprise, so the investment period of the venture capital enterprise starts from the investment year (whether it is 24 months or not); Two, small and medium-sized enterprises to accept venture capital, was identified as meeting the standards of high-tech enterprises, should be identified as high-tech enterprises from the year, calculate the investment period of venture capital enterprises (whether it is 24 months).

Among them, the partnership venture capital enterprise has invested for two years, that is, the partnership venture capital enterprise has invested in unlisted small and medium-sized high-tech enterprises for two years, and the paid-in capital contribution of the legal person partner to the partnership venture capital enterprise should also be two years.

3. How to deduct the special VAT invoice with the original tax rate of 16% after April/year?

After April 1, the buyer's taxpayer obtains the original VAT invoices with tax rates of 16% and 10%, and can deduct the input tax according to the current regulations; General VAT taxpayers have issued VAT invoices according to the original applicable tax rates of 16% and 10% before the VAT rate adjustment. In case of sales discount, suspension or return, they need to issue red-ink invoices. And issue red-ink invoices at the original applicable tax rate.

4. how to divide domestic income and overseas income when executives pay personal income tax?

According to the regulations for the implementation of the Individual Income Tax Law, income obtained from providing labor services in China, such as employment, performance, etc. , which belongs to domestic income. However, the rules for determining the domestic income of non-domiciled individuals who hold directors, supervisors and senior management positions are different from those of ordinary non-domiciled employees. Executives participate in the decision-making, supervision and management of the company, and the workplace is highly mobile, so it is not appropriate to simply divide domestic and foreign income according to the workplace.

The Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Individual Income Tax Policies for Non-resident Individuals and Residents without Domicile stipulates that the remuneration paid or undertaken by senior executives of domestic resident enterprises in China, regardless of whether they perform their duties in China, belongs to domestic income and should be taxed in China. To obtain the executive compensation that domestic resident enterprises do not pay or bear, it is still necessary to divide domestic and foreign income according to the location, position and performance.