Source: Erge Tax Tax Nian
When will VAT be declared?
doesn’t need to be said more about this. When to declare it depends on when you generate a VAT tax obligation. As this reader said, he has sales in July. If we assume that he meets the VAT tax obligation in July, then in theory, when the VAT tax is reported in July, the income must be reported in August.
But he also said that he will not issue in July for the time being and is expected to issue in August. Will the tax be filed if this does not issue invoice? We say whether to issue an invoice or not is not the only criterion for whether to declare it.
1, You declare VAT according to the tax obligation time. Invoice is not the only standard. If the tax obligation time is met, you must declare even if there is no invoice. This is what we call the declaration of uninvoice income. After
2 and declare uninvoiced income, taxpayers need to prepare a detailed ledger for uninvoiced declarations. This is very necessary. How many invoices are issued in the later period are directly deducted from the ledger. In this way, the uninvoiced income declaration will be very clear, so that you will not confuse yourself, and you can also explain it clearly when dealing with tax inspections.
3, uninvoiced income declaration is actually a time difference. No matter how it is done, the tax can only be declared once, and it is absolutely impossible to declare it repeatedly. If it is declared in the current period, it is impossible to declare it again after the invoice is issued in the later period. We must find a way to reduce it. This is the reason.
Of course, if the invoice is not issued later, there is no need to declare later.
method 1
When an uninvoice is generated, the invoice will be declared through the uninvoice column, and the invoice will be issued later and the negative number of the uninvoice column of is declared.
For example, general taxpayers obtain 100 uninvoiced income in the current period, and the tax rate is 13%. The income from issuing special invoices is 200 yuan (excluding tax), and the tax amount is 26 yuan. Then fill in the form as follows, fill in the uninvoiced income and tax amount for the current period into columns 5 and 6 of Appendix 1.
Value-added tax declaration comparison rules: The total amount and tax amount of invoices issued in the current period (excluding non-tax invoices) should be less than or equal to the total amount of sales and tax amounts declared in the current period. Current invoice amount 200 Current declared sales 300 Current invoice tax 26 Current tax declaration 39 You can successfully unlock the tax control through declaration comparison.
Issued an invoice later and two places need to be filled in.
Fill in the invoice data in the corresponding column of the invoice invoice and fill in the corresponding negative amount in the uninvoice invoice column.
For example, the above 113 uninvoice declaration was issued again the next month. At the same time, there will be 200 invoice income excluding tax invoices the next month. Then the declaration form is filled in as follows:
Value-added tax declaration comparison rules: The total amount and tax amount of the current invoice issuance (excluding non-tax invoices) should be less than or equal to the total amount of sales and tax amount declared in the current period. The result is that the comparison does not meet the rules and cannot pass the comparison. The current invoice amount is 300. The current period declared sales amount is 200. "Not satisfied with the comparison" The current invoice tax amount is 39. The current period declared tax amount is 26. "Not satisfied with the comparison"
When we declare, we will prompt that the declaration cannot be passed. If the declaration is forced, the gold tax plate will not be unlocked. According to the provisions of Tax General Fa [2017] No. 124, if the abnormal comparison results can be lifted after verification by the declaration and exception processing post, the taxpayer's tax control equipment will be unlocked; if the abnormality cannot be lifted after verification, the tax control equipment shall not be unlocked, and the tax source management department shall continue to verify and handle.
Therefore, in this case, the taxpayer must need to submit the corresponding supporting documents and lift the abnormality.
method2
When an uninvoice income occurs, the invoice will be declared through the uninvoice column, and the later invoice will be issued and the sales of the invoice column will be declared through the method.
For example, general taxpayers obtain 100 uninvoiced income in the current period, and the tax rate is 13%.The invoice income is 200 (excluding tax), and the tax amount is 26. Then fill in the form as follows. Fill in the current uninvoiced income into columns 5 and 6 of Appendix 1
VAT declaration comparison rules: The total amount and tax amount of the current invoice issuance (excluding non-tax invoices) should be less than or equal to the total amount of sales and tax amount declared in the current period. Current invoice amount 200 Current declared sales 300 Current invoice tax 26 Current tax declaration 39 You can compare and clear the card successfully
Invoices for uninvoice income in the future, the value-added tax declaration does not fill in the negative number in "Uninvoice income" during the invoice issuance period, and and the uninvoice income that has been declared is subtracted from the invoice sales, and the difference is filled in the corresponding column of "Invoice income".
simply put it simply, it is not to fill in the data for reissue invoices.
For example, the above 113 uninvoice declaration was issued another special invoice the next month. At the same time, there are 200 invoice income excluding tax invoices in the current period. The 1st and 2nd columns of the declaration form only fill in the data of 200 in the current period. In fact, there is a process for these 200, which is equivalent to 200 (invoice amount) + 100 (invoice amount) - 100 (invoice amount) = 200.
VAT declaration comparison rules: The total amount and tax amount of the current invoice issuance (excluding non-tax invoices) should be less than or equal to the total amount of sales and tax amount declared in the current period. The result is that the comparison does not meet the rules and cannot pass the comparison. Current invoice amount 300 Current declared sales 200 Current invoice tax 39 Current declaration tax 26
Therefore, this method will also prompt that it cannot be compared. The forced declaration will be abnormal, and it will be locked and cannot be unlocked.
According to the provisions of Tax General Fa [2017] No. 124, if the abnormality comparison results can be lifted after verification by the declaration and exception processing post, the taxpayer's tax control equipment will be unlocked; if the abnormality cannot be lifted after verification, the tax control equipment shall not be unlocked, and the tax source management department will continue to verify and handle it.
Therefore, in this case, the taxpayer must need to submit the corresponding supporting documents and lift the abnormality.
The above two methods are currently the two main methods of how to reduce the invoices after filing for uninvoiced income in the later stage.
So, you see, whenever you start uninvoiced income, you must prepare the ledger and prepare the information. Later, when you reduce uninvoiced income, the Taxation Bureau will ask you to provide information. Many taxpayers fill in uninvoiced income on a whim. It is not complete. After a long time, you can't figure out what it is about your uninvoiced income.
But you don’t remember the tax bureau’s declaration record for you, and you will provide you with a detailed description at that time. Why are there too many invoices not issued? If you don’t have records, you can’t tell me the hardship.
Therefore, be cautious when enabling uninvoiced income. For this situation of readers, it is actually only one month away. Even if they meet their tax obligations in July, they fully predict that they will issue in August. The second brother usually recommends that they declare directly in August, which will not have much impact.
Of course, if you have to follow the theory, first make an uninvoiced income, and you can figure it out, it is naturally the best and more perfect (but not very necessary)
