Is there a policy for Dingzhou VAT?

The seventh answer of the State Taxation Bureau of Hebei Province on the policy issues related to comprehensively promoting the reform of the camp.

First, the choice of VAT deduction voucher for travel agencies in differential taxation.

According to the provisions of Caishui [2065438+06] No.36 document, the pilot taxpayers can choose to deduct all the expenses and out-of-price expenses paid by the buyers of tourism services to other travel companies as sales. It also stipulates that payment to domestic units or individuals should be based on invoices. In view of the fact that after the end of the travel service, the train tickets and air tickets are held by the purchaser of the travel service, and the travel agency cannot obtain these deduction vouchers, therefore, the copies of the train tickets and air tickets of the purchaser of the travel service can be used as effective tax deduction vouchers for the time being.

Two, on the tourism value-added tax and the insurance company to give incentives in kind.

Travel expenses and in-kind rewards given by insurance companies to regular employees are welfare expenditures and shall not be deducted from the input tax. For informal employees, tourism and in-kind rewards should be regarded as sales income, and their input tax can be deducted.

Three, on the bank sales of precious metal products and other value-added tax methods.

After the reform of the camp, in order to facilitate the bank's tax declaration, the business of selling precious metal products in our province was changed to the income proportion method to calculate and pay VAT. The municipal branches and sub-branches of the former financial institutions paid VAT in advance at the withholding rate of 0.8%, and the provincial branches and the first-level branches directly under them stopped executing.

Four, about whether the bank should treat the gifts given to customers as sales while providing financial services.

When banks provide financial services, gifts given to customers are not treated as sales.

Similar behaviors of other enterprises should also be dealt with accordingly.

Five, about enterprises to buy cleaning services, cleaning fees can be deducted by VAT invoices.

If the cleaning service purchased by the general VAT taxpayer is not used for simple taxation items, VAT exemption items, collective welfare or personal consumption, the input tax indicated in the special VAT invoice for cleaning fees obtained by it can be deducted from the output tax.

Six, about the heating company general taxpayer to charge users 2065438+heating pipe network access fee before April 30, 2006, can choose the simple tax method.

According to the document "Caishui [2065438+06] No.36", the heating interface fee (network access fee) is subject to the tax item of "construction service-installation service". At the same time, the above services meet the conditions for ordinary taxpayers to provide construction services for old construction projects. Therefore, the general taxpayer of heating company can choose the simple tax calculation method to calculate the network entry fee of heating pipe network that started before April 30, 2006.

Seven, on whether to allow branches to deduct the land price paid in the name of the head office.

If a branch of a real estate development enterprise pays the value-added tax as an independent taxpayer at the place where the project takes place, because the head office has signed a development contract with the government, the land price will be paid by the head office in the name of the head office, and the branch of a real estate development enterprise can deduct the land transfer price according to the provisions with the original land transfer certificate.

Eight, on the real estate development enterprises to collect advance payments and issue invoices.

When a real estate development enterprise collects the advance payment, it may issue an ordinary VAT invoice, and may not issue a special VAT invoice. And in accordance with the "Announcement on Several Issues Concerning the Pilot Management of Changing Business Tax to VAT in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.53, No.2016), the code of "non-taxable items without sales behavior" is used, and the invoice tax rate column should be filled with "non-taxable".

Abolish the stipulation that no invoice shall be issued in Article 4 of the Reply of Hebei Provincial State Taxation Bureau on Promoting the Reform of Value-added Tax (Part II).

Nine, on the real estate development enterprises due to poor property area, sales discount and other reasons for the sale of real estate projects.

If a real estate development enterprise sells a self-developed real estate project and has issued a business tax invoice, after May 1 day, 2065438, if it is necessary to issue a red-ink invoice due to poor property area, sales discount and other reasons, an ordinary red-ink VAT invoice can be issued. When issuing, the code, number and issuing reason of the original business tax invoice corresponding to the red-ink invoice should be indicated in the remarks column.

When filing tax returns, truthfully fill in the negative amount of the red-ink VAT ordinary invoice in the declaration form, and fill in the same positive sales amount in the non-ticket income column.

Ten, about the enterprise business tax invoice wrong billing problem.

After May of 20 16 and 1 year, if taxpayers find that the original business tax invoice is wrong and need to issue a red-ink invoice, they can issue a red-ink general VAT invoice before February of 20 16 and 3 1 year (real estate development enterprises are not subject to this time limit) and issue a blue-ink general VAT invoice at the same time.

When issuing a red-ink invoice, the code, number and reason of the original business tax invoice should be indicated in the remarks column. When issuing a blue-ink invoice, the code and number corresponding to the original business tax invoice, the code and number of the red-ink value-added tax invoice and the reason for issuance should be indicated in the remarks column.

Eleven, about the taxpayer to fill in the business tax and fill in the invoice.

Taxable behavior of pilot taxpayers before the pilot was included in the pilot reform of the camp, but no invoice was issued before the pilot. If it is necessary to pay back the business tax due to tax inspection and other reasons after May 20 16, a general VAT invoice can be issued before February 3 1 (unless otherwise stipulated by State Taxation Administration of The People's Republic of China).

Twelve, on the real estate development enterprises can not be divided into input tax deduction.

General taxpayers selling self-developed real estate projects and real estate projects with general taxation method, simple taxation method and exemption from value-added tax cannot be classified as non-deductible input tax, and the classification should be based on the "building scale" indicated in the housing construction permit. If the period expenses involve input tax and cannot be divided, they should also be treated in accordance with these measures.

Non-deductible input tax amount = total undivided input tax amount in the current period × (construction scale of simple taxable and tax-free real estate projects ÷ total construction scale of real estate projects)

Among them, the "total construction scale of real estate projects" should be calculated according to the sum of the remaining construction scale of real estate projects with simple taxation and tax exemption after the reform of the camp and the remaining construction scale of projects with general taxation. The remaining construction scale refers to the construction scale of development products that have not been delivered (or converted into fixed assets).

Thirteen, about the enterprise rent into real estate to pay the rent input tax deduction.

Enterprises renting real estate to pay rent belong to the purchase of real estate rental services. According to the provisions of Article 27 of the Pilot Implementation Measures for Changing Business Tax to VAT, if the leased real estate is used for taxable items and tax-free and simple taxable items, the input tax cannot be fully deducted, and the input tax should be apportioned according to the provisions of Article 29 of the Pilot Implementation Measures for Changing Business Tax to VAT.

Fourteen, on the cooperation with the government to carry out land transformation and demolition (first-class land development) to pay value-added tax.

Taxpayers (hereinafter referred to as investors) cooperate with local governments to invest in government land transformation projects (including enterprise relocation, dangerous house demolition, land leveling and other land consolidation). In line with the "investment behavior" stipulated in the Announcement on Taxpayers' Investment in Government Land Transformation Projects (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 15), the investment income obtained does not belong to the scope of VAT taxation, and VAT is not levied. If an investor obtains a fixed or guaranteed income, the value-added tax shall be levied according to the loan service tax item.

If the taxpayer accepts the entrustment to demolish the building and level the land, and pays the demolition compensation fee to the original land user on behalf of the entrustment, the income obtained from providing building demolition and land leveling services belongs to the tax item of "construction services"; The act of paying the demolition compensation fee to the original land use right holder on behalf of the client belongs to the "brokerage agent" tax item.

Fifteen, on the real estate development enterprises "trade-in" incentive fee value-added tax.

The old customers of real estate development enterprises recommend new customers to buy houses, and the old customers' incentive fees should be paid value-added tax according to the tax item of "brokerage institution".

Sixteen, about the general taxpayer and small-scale taxpayer use quota invoice above the threshold.

If the new VAT invoice management system can't meet the billing needs of ordinary taxpayers and small-scale taxpayers above the VAT threshold, you can apply to use quota invoice;

(1) Small deposit business in railway stations.

(two) temporary booth management fees charged by the bazaars.

(three) fees charged by individuals in business operations, such as examination fees, academic certification fees, etc.

(four) collect garbage collection fees at home.

(five) cruise ships, swimming pools and other rental services run by tourist attractions.

Seventeen, on behalf of individual insurance agents, insurance companies to apply for a summary of VAT invoices.

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning Tax Collection and Management of Individual Insurance Agents (State Taxation Administration of The People's Republic of China Announcement No.45, 20 16), an insurance enterprise entrusted by the tax authorities to collect taxes can apply to the competent tax authorities for issuing general VAT invoices or special VAT invoices on its behalf after paying commissions to individual insurance agents. Except for industries that can apply for collecting and issuing VAT invoices according to the provisions of this announcement, businesses with the same nature in other industries can be temporarily implemented according to the above provisions.

Abolish the relevant provisions of Article 12 of the Reply of the State Taxation Bureau of Hebei Province on comprehensively promoting the relevant policy issues of camp reform (V).

Eighteen, on the issue of collecting travel tax and issuing VAT invoices.

The Announcement of State Taxation Administration of The People's Republic of China on the Issue of Issuing VAT Invoices for Travel and Vessel Tax by Insurance Institutions (No.51,No.2016) makes it clear that issuing VAT invoices for travel and vessel tax by insurance institutions shall be implemented in accordance with the following provisions: As withholding agents of travel and vessel tax, insurance institutions shall indicate the information of collecting travel and vessel tax and issuing VAT invoices in the remarks column of VAT invoices. Specifically, it includes: insurance policy number, tax payment period (down to month), amount of travel tax collected, amount of late payment fee, total amount, etc. VAT invoice can be used as the original accounting voucher for taxpayers to pay travel tax and late payment fee.

The relevant provisions in Article 19 of Hebei Provincial State Taxation Bureau's Answers to Relevant Policy Issues on Comprehensively Promoting the Reform of Value-added Tax (V) on how to fill in tax information when an insurance company collects travel tax shall be abolished.

Nineteen, about taxpayers selling prepaid cards and stored value cards.

Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Pilot Collection and Management of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.53, 20 16) stipulates the invoice issuing time and tax payment obligation of single-use commercial prepaid cards and prepaid cards of payment institutions: single-use card issuing enterprises or card selling enterprises (hereinafter referred to as "card selling enterprises") do not pay VAT when they sell single-use cards or accept prepaid funds obtained by single-use card holders. The card seller may issue ordinary VAT invoices to the card purchaser and the recharge person, and may not issue special VAT invoices. Value-added tax is not paid for the equivalent RMB funds obtained by the payment institution from the sale of multi-purpose cards or the recharge funds obtained by the holders of multi-purpose cards. Payment institutions may issue ordinary VAT invoices to card purchasers and rechargers, and may not issue special VAT invoices. Taxpayers should strictly abide by the regulations.

The sales of single-purpose cards and multi-purpose cards by card sellers and payment institutions, as well as the recharging business of single-purpose cards and multi-purpose cards, are all carried out in accordance with People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5316. Taxpayers selling refined oil sales fuel cards shall apply the Measures for the Administration of the Collection of Value-added Tax at Refined Oil Retail Gas Stations (Order No.2 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)).

The Reply of the State Taxation Bureau of Hebei Province on Promoting the Policy of Changing Business Tax to Value-added Tax in an All-round Way (Part III) Article 3 The relevant provisions on the tax payment time of taxpayers selling pre-stored cards and stored-value cards in the life service industry shall be abolished.

Twenty, the compensation fees for land and ground attachments obtained by units and individuals through land requisition by the state shall be exempted from value-added tax.

Because of public interests or urban planning needs, the state takes back the land use rights owned by units and individuals, and compensates the units and individuals' land and ground attachments (including real estate) according to the standards stipulated in the Land and Land Management Law of People's Republic of China (PRC), which belongs to the behavior of land users returning the land use rights to the land owners. The above compensation fees obtained by units and individuals are exempt from VAT.

Twenty-one, on the issue of whether the general taxpayer of value-added tax can collect value-added tax according to the simple tax method when selling green planting soil.

General VAT taxpayers selling green planting soil shall be subject to the provisions of Paragraph 3 of Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Selecting Low VAT Rate for Some Goods and Collecting VAT Policy by Simple Method (Caishui No.20099), "Sand, soil and stone used for building and production of building materials", and VAT shall be collected according to the simple taxation method.

Twenty-two, on the provision of property management services for taxpayers to collect tap water charges.

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax of tap water charges for property management services (No.54 of 20 16), tap water charges charged by taxpayers for providing property management services to clients are regarded as sales, and VAT is calculated and paid at the rate of 3% according to the simple taxation method.

Taxpayers who provide property management services, after deducting the tap water fee paid by them, take invoices as legal and valid vouchers; The sewage treatment fee charged to the service object together with the water fee shall be exempted from VAT; The water resource tax collected together with the water fee is not subject to VAT. When a taxpayer issues a VAT invoice to the service object, the total water fee charged is 3%, and the sewage treatment fee charged is "tax-free". The remarks column of the invoice indicates the collected water resource tax information, and the VAT invoice can be used as the original accounting voucher for taxpayers to pay the water resource tax.

"Reply of Hebei Provincial State Taxation Bureau on Policy Issues Related to Promoting Business Tax Reform in an All-round Way (VI)" Article 7 Provisions on charging tap water fees by property companies shall be abolished.

Twenty-three, on 20 17, the rental income obtained by other individuals from renting real estate in advance across the year is exempt from value-added tax.

Some individuals rent real estate in the form of advance payment, and the rental income obtained in advance is equally shared during the lease period corresponding to the advance payment. For the rental income before 20 17 12 3 1, if the monthly sales of small and micro enterprises do not exceed 30,000 yuan, they can enjoy the preferential policy of exemption from value-added tax.

After 20 18 1, if the individual's monthly sales amount does not reach 20,000 yuan, he can enjoy the preferential policy of exemption from value-added tax. After the relevant preferential policies are adjusted, they shall be implemented according to the adjusted time standard.