Honghe company registration: the difference between differential tax payment, differential invoicing and differential declaration

It is reported that all differential taxation items must be invoiced in full according to the applicable tax rate or collection rate. The difference taxation is not recommended to be realized through the difference invoicing function in the invoicing software, but through the way of difference declaration, that is, through the attached data 3 of the VAT tax return and the attached data 1 of the VAT tax return.

In the first case, it is clearly stipulated in the difference deduction policy that special invoices for value-added tax cannot be issued, such as wages, insurance, welfare expenses and provident fund that can be deducted from labor dispatch and human resources outsourcing services. In this case, we have two options in invoicing. If the buyer wants a special ticket, then issue two invoices (the part after the price difference and the part after deducting the price difference are issued by ordinary tickets). If the buyer doesn't want a special ticket, send a universal ticket. Then deduct part of the amount corresponding to the difference, and fill in the relevant lines in Schedule 3 and the 1 2-14 column in Schedule1respectively to realize the difference taxation. Give a small example of invoicing. A labor dispatch enterprise received 6,543,800 yuan from the labor service enterprise, of which 800,000 yuan was used to pay the wages and insurance of the dispatched workers. Where a labor service enterprise requires a special invoice, the labor dispatch enterprise shall issue two invoices, a special invoice of 200,000 yuan and an ordinary invoice of 800,000 yuan (at the applicable tax rate).

In the second case, there is no policy to issue special VAT invoices for the difference, such as subcontracts deducted by Jian 'an enterprises and tap water consumption collected by property companies. Then, the invoice issuing method is one: one-vote settlement, or special invoice, or ordinary invoice. For example, if a Jian 'an enterprise receives a project payment of 6,543,800 yuan excluding tax from Party A and subcontracts 800,000 yuan (excluding tax), and the enterprise chooses simple collection, the value-added tax that the enterprise should pay is (654.38+000-80) * 3% = 0.6 million yuan. If Party A requires Jian 'an enterprise to issue a special invoice, the enterprise shall pay Party A 654.38+.

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