Recharge card, stored value card, and commercial prepaid card invoice taxation issues | |
National tax | Regional caliber |
Fujian national tax | |
Fujian national tax | 12366 VAT reform hot topic Q&A (8.29) 2016.9.8 1. Are all applicable to the sales of various types of recharge cards and stored value cards to obtain prepaid funds (Announcement of the State Administration of Taxation No. 53 of 2016)? Answer: All applicable to the provisions of the State Administration of Taxation No. 53 of 2016. Note: Note that the gas card does not apply to the provisions of this announcement. The "Regulations on the Collection and Management of Value-added Tax at Retail Gas Stations for Refined Oil" (State Administration of Taxation Order No. 2) stipulates that gas stations sell refined oil by collecting gas vouchers (books) and gas cards, and shall not issue special invoices for to users. Taxpayers who sell gas cards and gas vouchers for sale of refined oil (hereinafter referred to as "pre-sale unit") who sell gas cards and gas vouchers should do relevant accounting treatment according to the prepayment method and no value-added tax is levied. Pre-sale units can issue ordinary invoices when issuing gas cards or refueling vouchers. If the oil purchase unit requires an invoice for VAT, after the user refuels with the card or refueling voucher, a special invoice for VAT will be issued to the oil purchase unit based on the record of returning the gas card or refueling voucher. When the unit that accepts a gas card or refueling certificate to sell refined oil settles the oil payment with the pre-sale unit, the unit that accepts a gas card or refueling certificate to sell refined oil issues a special value-added tax invoice to the pre-sale unit based on the actual settled oil payment. 2. According to (Announcement No. 53 of the State Administration of Taxation, no special value-added tax invoices shall be issued for sale of prepaid cards. How can enterprises deduct input tax amounts by purchasing recharge cards and stored value cards? Answer: The input tax cannot be deducted. notes: According to the provisions of Announcement No. 53, purchasing and consumption through recharge cards cannot obtain special value-added tax invoices. This is an interruption of a chain, and there is indeed something worth discussing. 3. How to pay value-added tax for resale recharge cards and stored value cards, and how to issue invoices? Answer: Resale of recharge cards and stored value cards is equivalent to delivering cash, and does not pay VAT, nor can you issue VAT invoices. Note: Please note that the single-purpose prepaid cards can be sold on behalf of others, and you can issue VAT ordinary invoice . This is a bit supplement to the opinions of Fujian National Tax. The multi-purpose prepaid card does not mention the processing of resale. The editor believes that it should be considered that ordinary invoices can be issued, but it is not a taxable judgment. Fujian National Taxation explains it from the perspective of cash delivery, and the editor believes that this is how non-sales units can be understood. 4. What tax items should the card seller collect value-added tax on the handling fees, settlement fees, service fees, management fees and other income obtained by issuing or selling cards for the purpose of the order and handling relevant funds collection and payment settlement business? Answer: The handling fees, settlement fees, etc. collected are taxed according to direct charge financial services. |
Hubei National Tax | 12366 Consultation hot questions answers (August 2016) 2016.9.7 Enterprise sales Single-purpose commercial prepaid card How to issue an invoice? Answer: Enterprises can only issue ordinary VAT invoices marked "Prepaid card sales and recharge" to card purchasers and rechargers. The invoice tax rate column should be filled in "Not taxable". may not issue special VAT invoices . When the cardholder actually uses a single-purpose card to purchase goods or services, the enterprise shall pay VAT in accordance with the current regulations and shall not issue VAT invoices to the cardholder. file basis: "Announcement of the State Administration of Taxation on Several Issues in Collection and Administration of VAT Reform Pilot" (Announcement of the State Administration of Taxation No. 53, 2016) |
Shandong State Taxation | 2016 |
Hebei National Taxation | Notice on the issuance of "Hebei Provincial State Taxation Bureau Answers on the Seventh Answers to the Comprehensive Implementation of Policy Issues on the Comprehensive Implementation of VAT Reform" 2016.10.11 19. Regarding the issue of taxpayers' sales of pre-deposit cards and stored value card invoices "Announcement of the State Administration of Taxation on Several Issues in Collection and Administration of VAT Reform Pilot" (Announcement No. 53 of the State Administration of Taxation 2016) stipulates the issuance of single-purpose commercial prepaid cards and payment institutions prepaid card invoices and the occurrence time of tax obligations: single-purpose card issuing companies or card sales companies (hereinafter collectively referred to as "card-selling party") sell single-purpose cards, or accept prepaid funds obtained by recharge by single-purpose card holders, and will not pay value-added tax. The card seller may issue ordinary value-added tax invoices to the card purchaser and the recharger, and shall not issue special value-added tax invoices. The payment institution shall not pay VAT if the equivalent RMB funds obtained by selling multi-purpose cards, or the recharge funds obtained by accepting the recharge of multi-purpose card holders. Payment institutions may issue ordinary value-added tax invoices to card purchasers and rechargers, and shall not issue special value-added tax invoices. Taxpayers should strictly follow the regulations. card sales party and payment institutions sell single-purpose cards and multi-purpose cards, as well as recharge services for single-purpose cards and multi-purpose cards, all of which are implemented in accordance with the announcement of the State Administration of Taxation No. 53 of 2016. The sales of refined oil taxpayers shall apply to the provisions of the "Regulations on the Collection and Administration of Value-added Tax Collection and Management of Retail Oil Refrigeration Tax Stations" (State Administration of Taxation Order No. 2). "Answers of the Hebei Provincial State Taxation Bureau on Comprehensively Launching the VAT Reform (III)" Article 3 of "The time issue of the tax liability for taxpayers in the sales of pre-deposit cards and stored value cards in the life service industry" is abolished. Note: The original provisions of Article 3 are as follows: In the life service industry, the pilot taxpayers of taxpayers selling services by selling pre-deposit cards, stored value cards (or other cards, discounts with pre-deposit functions, etc.), they should confirm the tax obligations on the day when taxable services occur; if an invoice is issued when the card is sold, it is the day when the invoice is issued. |
Zhejiang National Tax | 2016html Compilation of hot issues November 3, 2016.11.3 Our company is a large chain supermarket, which sells goods by selling single-purpose commercial prepaid cards. It turns out that the tax obligation occurs when selling single-purpose commercial prepaid cards and collecting sales payments. I heard that there is a new policy that after September 1, the tax obligation will no longer be determined when selling single-purpose cards or accepting prepaid funds obtained by recharged by single-purpose cards. Is that true? Answer: Article 3, paragraph 1 of the "Announcement of the State Administration of Taxation on Several Issues in the Taxation of Taxation and VAT Reform Pilot" (Announcement of the State Administration of Taxation No. 53, 2016) stipulates that does not pay value-added tax if a single-purpose card issuing enterprises or card sales enterprises (hereinafter collectively referred to as "card-selling party") sell single-purpose cards, or accept prepaid funds obtained by recharge by single-purpose card holders, will not pay value-added tax . The card seller may issue ordinary value-added tax invoices to the card purchaser and the recharger in accordance with the provisions of Article 9, paragraph (11) of this announcement, and shall not issue special value-added tax invoices . notes: The purpose card for sales orders of large supermarkets is beneficial. It was originally a VAT treatment based on the terms of issuing invoices first and taxes first (the corporate income tax is still handled when the actual business occurs). Now, Document No. 53 of the State Administration of Taxation announced in 2016 directly denies this basis. According to the new document, the VAT payment is calculated and paid when the actual business occurs. Company prepaid for telecommunications with a telephone charge of 3,000 yuan. Telecommunications is subject to a 10-month reversal, with a monthly return of 300 yuan, and it is stipulated that there is a guaranteed consumption. Can our company's monthly telephone charges require telecommunications to issue a special value-added tax invoice? Answer: cannot issue special value-added tax invoices. Telecom pre-return phone bills fall within the scope of "single-purpose commercial prepaid cards". "Announcement of the State Administration of Taxation on Several Issues in the Taxation of Taxation and VAT Reform Pilot" (Announcement No. 53 of the State Administration of Taxation 2016) stipulates that single-purpose card issuing companies or card sales companies (hereinafter collectively referred to as "card-selling party") sell single-purpose cards, or accept prepaid funds obtained by recharge by single-purpose card holders, and will not pay value-added tax. If you issue ordinary value-added tax invoices to card purchasers and rechargers, you may not issue special value-added tax invoices. When the cardholder uses a single-purpose card to purchase goods or services, the seller of the goods or services shall pay VAT in accordance with the current regulations and shall not issue VAT invoices to the cardholder. Therefore, your company can obtain a VAT invoice according to regulations by invoice. After actual consumption, the telecommunications company can no longer issue a VAT invoice to your company. Level: Local hot topic Q&A |
[Learning and Understanding]
VAT processing regulations for prepaid cards are a special provision on the traditional VAT principle. There are several questions that are worthy of our taxpayers' attention:
First, when a taxpayer obtains a prepaid card, he or she shall not issue a special invoice. At this time, the result of this invoice is equivalent to settlement. The invoice obtained should not be deducted directly before tax by the purchaser for the invoice used by the purchaser. It is necessary to judge whether it can be deducted before tax based on the consumption situation. If it is given to someone after purchase, it is equivalent to incurring business entertainment expenses and other expenses. At this time, it is advisable to calculate the amount of pre-tax deduction. What I think of is how to use this invoice here?
Second, there are two situations for cardholders to consume: the purchaser shall not require the issuance of VAT invoices when he holds the card; the purchaser shall not require the issuance of VAT invoices when he holds the card; the delivery person shall not require the issuance of VAT invoices when he holds the card. At the same time, the seller had an actual sales behavior at this time and paid value-added tax. In this link, the party with tax obligations is not allowed to issue invoices to the customer. Based on the analysis of one and two, we can find that in this transaction, no party gets a special invoice to deduct, which is an incomprehensible problem.
Third, the business problems of prepaid cards may be convenient for the business handling of the card seller, but it has brought some adverse effects to the buyer. If the card seller is restricted from issuing invoices when selling the card, perhaps this business will be really difficult to carry out. After all, obtaining an invoice is a preliminary idea for the card buyer.
Fourth, the previous prepaid card business was calculated and processed under business tax. Some buyers did not want to obtain the invoice for the purchase of the card, but instead obtained some invoices for the sale of the card from a third-party sales agency (because it was agreed that they could not issue invoices when they were no longer sold, which was equivalent to the "quota" of some invoices that could be used), and then handed over to the purchaser for account. This is a little bit of "virtual opening". The editor believes that after the VAT reform, this situation may continue to exist.
