New invoice regulations! Implemented from April 1st! The toll invoice has changed a lot, it is recommended to read it! Definitely use it!
The key changes are interpreted as follows:
From 1.4, the toll electronic invoice issuance is for customers who apply for an ETC card. Customers who have not applied for an ETC card cannot issue toll electronic invoices;
2. Obtain paper toll invoices. Only paper invoices for crossing bridges and gates can be used to deduct input tax. Others, whether they are highways, first-level and second-level roads, cannot be deducted Deduction of and value-added tax can only be used as an accounting voucher;
3. After the prepaid card recharge invoice is issued, the toll invoice cannot be issued again after consumption.
What is the original text of the specific announcement? Let's take a look!
From April 1st, the ETC card payment invoice will be issued to implement new regulations!
Recently, the Ministry of Transport issued the "Announcement of the Ministry of Transport and the State Administration of Taxation on the Issuance of Toll Road Tolls VAT Electronic General Invoices and Other Related Matters". Expense electronic invoice) issuance and other related matters have made specific explanations,The new regulations will be formally implemented on April 1.
The full text of the announcement is as follows:
In order to promote the logistics industry to reduce costs and increase efficiency, and further improve the service level of toll roads, electronic toll roads will now be invoiced. (Referred to as toll electronic invoices) issuance and other related matters are announced as follows:
1. Toll electronic invoice coding rules
Toll electronic invoices have 12-digit invoice codes and coding rules: the first digit is 0, the second —5 represent provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, the 6th to 7th represent the year, the 8th to 10th represent the batch, and the 11th to 12th represent 12th. The invoice number is 8 digits and is prepared annually and in batches.
Toll electronic invoices are shown in the attachment.
2. Toll electronic invoice issuance object
Toll electronic invoice is issued to customers who apply for ETC cards. Please consult ETC customers in various provinces (regions, cities) for the specific processing procedures and related requirements of ETC cards. Service agency. Customers who have not applied for an ETC card will still pay tolls and request bills in the original way.
3. Toll electronic invoice issuance process
(1) Invoice service platform account registration. Customers log in to the invoice service platform website www.txffp.com or "Piaogen" APP, register for free with their mobile phone number and mobile verification code, and set the buyer's information as required. If the customer needs to change the buyer's information, he should make the change before the recharge or pass transaction occurs to ensure that the invoicing information is true and accurate.
(2) Bind the ETC card. The customer logs into the invoice service platform,Fill in the reserved information (account holder name, certificate type, certificate number, mobile phone number, etc.) when handling the ETC card, and complete the ETC card binding after verification.
(3) Invoice issuance. The customer logs on to the invoice service platform, selects the recharge or consumption transaction record that needs to be invoiced, and applies for the generation of toll electronic invoices. The invoice service platform provides customers with services such as downloading, forwarding, previewing, and querying toll electronic invoices and detailed information for free.
4. Toll electronic invoice issuance regulations
(1) Toll electronic invoices are divided into the following two types:
1. The word "toll" is marked in the upper left corner, and the tax rate column is applicable Toll electronic invoice for tax rate or levy rate (hereinafter referred to as tax invoice).
2. There is no "toll" in the upper left corner, and the tax rate column shows the "non-taxable" toll electronic invoice (hereinafter referred to as the non-taxable invoice).
(2) When ETC postpaid customers request invoices, they can obtain tax invoices issued by the toll road management unit on the invoice service platform through the part of the operating toll road; the part of the toll road through the government loan repayment , Obtain tax-free invoices temporarily issued by ETC customer service agencies on the invoice service platform.
(3) ETC prepaid customers can choose to obtain an invoice after recharging or to obtain an invoice after the actual toll is incurred.
If you request an invoice after recharging, you will obtain a non-taxable invoice issued by the ETC customer service agency in full on the invoice service platform. After the actual tolls are incurred, the ETC customer service agency and the toll road management unit will no longer issue it invoice.
If a customer does not request a tax-free invoice after recharging, and requests an invoice after the actual tolls have been incurred, the tax invoice issued by the toll road management unit will be obtained on the invoice service platform through the part of the operating toll road; through the government For the part of toll roads for loan repayment, a non-taxable invoice temporarily issued by the ETC customer service agency is obtained on the invoice service platform.
(4) Customers who use ETC toll roads and pay tolls,You can log in to the invoice service platform on the tenth natural day after the actual toll fee is incurred, and select the corresponding pass record to obtain the toll electronic invoice; customers can log in to the invoice service platform in real time after recharging and select the corresponding recharge record to obtain the toll electronic invoice.
(5) The invoice service platform shall keep a detailed list of the corresponding toll electronic invoices for future reference.
5. Other regulations on toll electronic invoices
Span21span Tax Declaration Table Attached Information (2)" (input tax details of the current period) in the relevant column of "certified and consistent value-added tax invoices".
(2) The deduction policy for the input tax amount of the toll road toll fee VAT shall be implemented in accordance with the relevant regulations of the fiscal and taxation department of the State Council.
(3) Units and individuals can log on to the national value-added tax invoice verification platform (https://inv-veri.chinatax.gov.cn) to check the toll electronic invoice information.
VI. Business consulting
Tolls paid using ETC cards, as well as ETC card recharge fees, are issued electronic invoices for tolls, and paper invoices are no longer issued. Customers can call the hotline for business consultation and complaints. For the issuance of toll electronic invoices, please call the invoice service platform hotline 95022; each province (region, city) ETC customer service agency hotlines can log in to the invoice service platform for inquiries; toll electronic invoice inspections and tax deductions and other tax issues can call tax service Hotline 12366.
This announcement will come into effect on April 1, 2020. The "Announcement of the Ministry of Transport and the State Administration of Taxation on the Issuance of Electronic Common Invoices for Toll Road Tolls and Other Related Matters" (Announcement No. 66 of 2017 of the Ministry of Transport) issued on December 25, 2017 shall be repealed at the same time.
State Administration of Taxation of the Ministry of Transport
March 10, 2020
A picture to understand the new rules for the issuance of toll electronic invoices (Ministry of Transport Announcement No. 17, 2020)
How to deduct? How to do the billing? How to declare? The detailed operation is here!
There are two main toll invoices currently valid: paper invoices and electronic general VAT invoices .
From April 1, 2020, can only issue toll electronic invoices for tolls paid by ETC cards, and no longer issue paper invoices. For those who have not applied for ETC, the toll fee can only get a paper invoice.
Both paper invoices and electronic invoices are legal and valid types of invoices, and both can be used as original vouchers for entry and reimbursement, but the deduction is different.
From January 1, 2019, paper invoices can only be used to deduct input tax for bridge and gate fees . With electronic general invoices, only tax invoices can be used to deduct input tax .
After April 1, 2020, the toll deduction standards for roads, bridges and gates will be sorted out as follows in accordance with the "Notice on the Input Tax Deduction of Rented Fixed Assets and Other Value-Added Tax Policies" (Caishui [2017] No. 90):
1. After obtaining the general electronic VAT invoice, the enterprise can deduct VAT against the tax amount stated on the ticket after checking and certification.
Note that non-taxable invoices obtained by enterprises cannot be deducted.Tax-free invoices, there is no "toll" in the upper left corner, and the tax rate column shows "no tax", the ticket is as follows:
2. The enterprise obtains the bridge and gate The deductible input tax is calculated according to the amount of charges indicated on the invoice according to the following formula:
Bridge and gate tolls can be deducted from input tax = bridge and gate tolls indicated on the invoice ÷ (1+ 5%) × 5%.
Then, how to deduct the toll invoice? A case let you figure it out!
A transport company took the goods from City R to Port P and passed the highway, the sea-crossing bridge and the first-class highway . The highway cost 309 yuan, the bridge cost 21 yuan, level one The highway cost is 105 yuan. How much input tax can be deducted from the toll VAT electronic general invoice obtained from City R to Port P?
Expressway toll deductible input tax: 309÷(1+3%)×3%=9 (yuan)
First-class highway toll deductible input tax: 105÷( 1+5%)×5%=5 (yuan)
The input tax deductible for the toll toll: 21÷(1+5%)×5%=1 (yuan)
deductible The total input tax amount: 9+5+1=15 (yuan)
Attached: deduction and declaration process
1. Check the input
to log in to the VAT selection confirmation platform,Query and select electronic invoices for tolls used for deduction.
2. Fill in the declaration form
The input tax amount of the toll electronic invoice deducted by general VAT taxpayers should be filled in the additional information of the "VAT tax return ( 2)" (details of input tax amount of the current period) in the relevant column of "certified compliant special value-added tax invoice".
These new invoice regulations, also need to pay attention!
State Administration of Taxation
Cancellation of VAT deduction voucher certification and confirmation period, etc.
Announcement on VAT collection issues
p
p
p The VAT collection and administration issues such as the period for verification and confirmation of certificates are announced as follows:
1. General VAT taxpayers obtain VAT invoices issued on or after January 1, 2017, customs import VAT payment forms, and motor vehicle sales Uniform invoices, electronic general invoices for toll road tolls, VAT, and cancellation of the time limit for certification confirmation, audit comparison, and deduction declaration. When a taxpayer makes a VAT tax declaration, it shall confirm the purpose of the above-mentioned tax deduction voucher information through the province (autonomous region, municipality directly under the Central Government, and city under separate state planning) VAT invoice comprehensive service platform.
General value-added taxpayers obtain special value-added tax invoices issued on or before December 31, 2016, special payment forms for customs import value-added tax, and unified motor vehicle sales invoices.Exceeding the certification confirmation, auditing comparison, and deduction declaration period, but meeting the prescribed conditions, can still follow the "Announcement of the State Administration of Taxation on the Deduction of Overdue Value-Added Tax Deduction Vouchers" (2011 No. 50, Announcement of the State Administration of Taxation) 2017 No. 36, 2018 No. 31 Amendment), "Announcement of the State Administration of Taxation on Issues Concerning Failure to Declare VAT Deduction Vouchers on Time" (2011 No. 78, State Administration of Taxation Announcement No. 31, 2018 Amendment) stipulates that the input tax will continue to be deducted.
2. The taxpayer enjoys the immediate refund of value-added tax policy. If the tax credit level requirements are required, the taxpayer shall apply for a tax refund to determine the tax credit level of the tax period. If the tax credit rating of the tax refund is changed during the period to which the tax refund is applied, the tax credit rating after the change is determined.
Taxpayers apply the VAT credit refund policy. If there are requirements for tax credit level, the taxpayer shall apply to the competent tax authority for the VAT credit refund and submit the tax credit level when submitting the "Tax Refund (Credit) Application Form" determine.
3. In accordance with the "Announcement of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Deepening the Relevant Policies of Value-Added Tax Reform" (2019 No. 39) and the "Ministry of Finance and the State Administration of Taxation on clarifying certain advanced manufacturing value-added tax According to the “Announcement on Tax Credit and Refund Policy” (No. 84 of 2019), when calculates the percentage of the input component of the allowable refundable incremental tax credit, the taxpayer shall be within the period from April 2019 to the tax payment before the tax refund application. The input tax transferred out in accordance with the regulations does not need to be deducted from the value-added tax indicated in the deducted special value-added tax invoice, unified motor vehicle sales invoice, special import value-added tax payment form for customs, and tax payment voucher.
4. Units and individuals within the territory of the People’s Republic of China (hereinafter referred to as "domestic") as project subcontractors provide construction services for projects whose construction sites are overseas, and are subcontracted from domestic general contractors Income,It belongs to the “Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Value-Added Tax Exemption for Cross-border Taxable Acts (Trial)” (2016 No. 29, State Administration of Taxation Announcement No. 31 of 2018) The “deemed income obtained from abroad” stipulated in the article.
V. Animal disease prevention, diagnosis, treatment and animal sterilization provided by animal diagnosis and treatment institutions belong to the "Regulations on the transitional policy for the pilot business tax to value-added tax" (Cai Shui [2016] No. 36 Annex 3 ) The term “breding and disease prevention of poultry, livestock, and aquatic animals” as mentioned in Item 10 of Article 1.
Animal clinics that sell animal food and supplies, provide animal cleaning, grooming, and agency care services, should pay value-added tax in accordance with current regulations.
Animal diagnosis and treatment institutions refer to the provisions of the "Administrative Measures for Animal Diagnosis and Treatment Institutions" (promulgated by the Ministry of Agriculture Order No. 19, and the Ministry of Agriculture Order No. 3 in 2016 and revised in 2017 No. 8) that have obtained animal diagnosis and treatment permits and Institutions that carry out animal diagnosis and treatment activities within the prescribed scope of diagnosis and treatment activities.
6. "Measures for the Administration of Span21span Small-scale Taxpayers in the Cargo Transportation Industry Application for Issuing Special Value-Added Tax Invoices" (issued in 2017 No. 55, State Administration of Taxation Announcement No. 31 in 2018) The article is amended to:
"Article 2 VAT taxpayers (hereinafter referred to as taxpayers) who also meet the following conditions shall apply these Measures:
(1) Provide road or inland water goods within the territory of the People’s Republic of China (hereinafter referred to as the territory) Transportation services, and have completed tax registration (including temporary tax registration).
(2) Provide road cargo transportation services (except for ordinary cargo vehicles with 4.5 tons or less engaged in ordinary road cargo transportation operations), obtain the "People's Republic of China" "Road Transport Operation Permit" and "Road Transport Permit of the People's Republic of China"; for providing inland waterway cargo transportation services, obtain the "Domestic Waterway Transport Operation Permit" and "Ship Business Transportation Permit."
(3) In charge of the tax registration place The taxation authority administers the value-added tax as small-scale taxpayers.”
7. If the taxpayer’s financial subsidy income is directly linked to its sales of goods, labor, services, intangible assets, or real estate income or quantity, the value-added tax shall be calculated and paid in accordance with the regulations. Others obtained by the taxpayer Circumstances, the financial subsidy income does not belong to the taxable income of value-added tax, and the value-added tax is not levied.
Before the implementation of this announcement, the central financial subsidies obtained by taxpayers continue to follow the "Announcement of the State Administration of Taxation on Issues concerning Central Financial Subsidies for Value-Added Tax 》(2013 No. 3); if you have already declared and paid VAT, you can deduct the central fiscal subsidies from sales by issuing red VAT invoices in accordance with the current red-letter invoice management regulations.
8. , Article 1 of this announcement shall take effect on March 1, 2020, and Articles 2 to 7 shall take effect on January 1, 2020. Matters that have not been dealt with before this announcement shall be implemented in accordance with this announcement. Matters that have been dealt with No further adjustments. "Announcement of the State Administration of Taxation on Issues Concerning VAT Subsidies from the Central Government" (2013 No. 3), "Announcement of the State Administration of Taxation on Issues concerning the Administration of Value-Added Tax Administration such as the Deduction of Input Tax on Domestic Passenger Transport Services" (2019 31) Article 5 shall be repealed as of January 1, 2020. "Notice of the State Administration of Taxation on the Deduction of Input Tax Amount of Special Value-Added Tax Invoices Issued by the Anti-counterfeiting Tax Control System for General VAT Taxpayers" (National Tax [2003] No. 17) Article 2, "Notice of the State Administration of Taxation on Adjusting the Deduction Period of Value-Added Tax Deduction Vouchers" (Guo Shui Han [2009] No. 617), "The State Administration of Taxation Regarding General Taxation of Value-Added Tax Notice on Issues Concerning the Certification and Audit of Value-Added Tax Deduction Vouchers during the Earthquake Relief Period (Guo Shui Han [2010] No. 173), and the Announcement of the State Administration of Taxation on Further Clarifying the Collection and Administration Issues Related to the VAT Reform (2017 No. 11, National The Announcement of the State Administration of Taxation (2018) No. 31 Amendment) Article 10, Article 4 of the Announcement of the State Administration of Taxation on Management of Value-Added Tax Invoices (No. 33, 2019) shall be repealed on March 1, 2020.The "Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Issuing Special Value-Added Tax Invoices" (issued in 2017 No. 55, revised by the State Administration of Taxation Announcement No. 31 in 2018) will be revised and reissued accordingly in accordance with this announcement.
hereby announces.
State Administration of Taxation
December 31, 2019
Source: Tax Lecture Hall, Financial Manager, Tax Finance, Tax Desk, Er Brother Tax Concept
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