Misunderstanding 1
Misunderstanding: As long as you do not issue an invoice, you do not need to declare income
This is wrong! ! also needs to declare the income without invoice. For general taxpayers, they should fill in the VAT declaration form (I) Uninvoice column number
For small-scale taxpayers , they should fill in the corresponding column number according to the different collection rate , such as the sales amount levied to be tax-exclusive (3% collection rate), sales amount levied to be tax-exclusive (5% collection rate), sales amount levied to be tax-exclusive (5% collection rate), sales amount levied to be tax-exclusive, sales amount levied to be tax-exclusive, sales amount of export tax-exclusive. What is the income from uninvoiced
?
As the name suggests, uninvoiced income means income without invoicing. In the actual operation of an enterprise, the uninvoiced income is obtained because the sales amount is small and is a sales to natural persons, and issuing invoices has no practical significance. For example, most of the general taxpayers in the catering industry are individual customers and generally do not ask for invoices after dining. The income obtained at this time is uninvoiced income.
How to declare uninvoiced income
For general taxpayers:
Suppose a company is a general taxpayer, and in May, the invoice is 200,000 yuan, and the uninvoiced income is 10,000 yuan (tax rate is 13%). How should the company declare its income in May?
The enterprise should fill out the January VAT return schedule (I) for declaration without invoices.
Therefore, the January declaration form for the enterprise to obtain uninvoiced income is filled in as follows:
For small-scale taxpayers:
Assuming that a certain enterprise is a small-scale taxpayer, there is no income in January and February, and the income from uninvoiced invoiced income in March is 100,000. How should the company declare its revenue in the first quarter?
Since the enterprise obtained uninvoiced income in March, it is the income obtained in the first quarter. Therefore, when filing VAT in the first quarter, you should fill in the VAT return form VAT excluding tax sales (3% collection rate) column for declaration.
Therefore, the company's first quarter declaration form is filled in as follows:
Note: Only the amount of uninvoiced income obtained is filled in the first column, and the amount is not filled in the second and third columns.
Misunderstanding 2
Misunderstanding: As long as you obtain the input invoice, you can deduct it?
error! ! mistake! ! mistake! ! The input invoice obtained by
must be judged based on the actual business situation of the company. For example, the input tax of the following items shall not be deducted from the output tax:
(I) Used for simple tax calculation methods, exemption of value-added tax items, collective welfare or personal consumption of purchase of goods, processing, repair and service, services, intangible assets and real estate. (II) Purchasing goods for abnormal losses, as well as related processing, repair and installation services and transportation services. (III) Purchased goods (excluding fixed assets), processing, repair and installation services and transportation services consumed in products and finished products for abnormal losses. (IV) Real estate that is lost abnormally, as well as purchased goods, design services and construction services consumed by the real estate. (V) Purchased goods, design services and construction services consumed by real estate under construction projects with abnormal losses. (VI) Purchased, loan services, catering services, daily services for residents and entertainment services. (7) Other circumstances stipulated by the Ministry of Finance and the State Administration of Taxation.
Specific contents You can check this document "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Project for the Compensation of Business Tax to Value-Added Tax" (Finance and Taxation [2016] No. 36)
Misunderstanding 3
Misunderstanding: Do not require invoices for VAT exemption?
is wrong!
Taxpayers are subject to tax-free VAT and cannot issue VAT special invoice , but ordinary VAT invoices should still be issued in accordance with relevant regulations.
Misunderstanding 4
Misunderstanding: Is the correct tax amount of the invoice that meets the regulations?
is not!
Invoices should be issued in order of numbers, complete items, authentic content, clear handwriting, and printed all couplets at once. Not only should you pay attention to the face value and tax amount, but you also need to ensure that other information is filled in correctly. Pay special attention to whether the purchaser’s information, goods or taxable services, service name columns, remark columns, and tax classification codes for goods and services are correct.
Misunderstanding 5
Misunderstanding: Can't pre-payment of tax without obtaining an invoice?
is not necessarily true.
According to the "Announcement of the State Administration of Taxation on the Management of Enterprise Income Tax Pre-tax Deduction Vouchers" (Announcement No. 28 of the State Administration of Taxation 2018), if the expenditure items incurred by an enterprise in China belong to the VAT taxable item , the other party is a VAT taxpayer who has completed tax registration, and his expenses are made with invoices (including invoices issued by the tax authority in accordance with regulations) as pre-tax deduction vouchers; but if the other party is an institution that does not require tax registration in accordance with the law or an individual engaged in small and sporadic business, his expenses are made with invoices or receipt vouchers and internal vouchers issued by the tax authority as pre-tax deduction vouchers, and the receipt vouchers should state the name of the receiving unit, the individual's name and ID number, expenditure items, the amount of payment, etc. If the expenditure items incurred by an enterprise in the country do not belong to taxable items, if the other party is a unit, other external vouchers other than the invoice issued by the other party shall be used as pre-tax deduction vouchers; if the other party is an individual, internal vouchers shall be used as pre-tax deduction vouchers. Therefore, it is not that you cannot place taxes without obtaining an invoice. You should distinguish between various situations.
Misunderstanding 6
Misunderstanding: Deemed as sales, you cannot issue special invoices
Error! Deemed as sales and paying value-added tax, you can also issue special value-added tax invoices in accordance with regulations.
"Announcement of the Ministry of Finance, the State Administration of Taxation, and the State Council Poverty Alleviation Office on the Policy of Exemption of Value-added Tax for Donating Poverty Alleviation Goods" (Announcement of the Ministry of Finance, the State Administration of Taxation, and the State Council Poverty Alleviation Office 2019 No. 55) stipulates that from January 1, 2019 to December 31, 2022, the goods produced, entrusted processing or purchased by units or individuals in target poverty-stricken areas through public welfare social organizations, county-level and above people's governments and their constituent departments and directly affiliated institutions, or directly donated them to units and individuals in target poverty-stricken areas free of charge from January 1, 2019 to December 31, 2022, and VAT will be exempted from being levied. The VAT tax that has been levied before the release of this announcement shall be exempted according to the above provisions, which shall be offset by the VAT tax tax that the taxpayer should pay in the next month or apply for a tax refund. If a special value-added tax invoice has been issued to the purchaser, the special invoice should be recovered before tax exemption can be processed. If a special invoice cannot be recovered, tax exemption will not be given.
Misunderstanding 7
Misunderstanding: If you exceed business scope, you cannot issue invoices
error! The scope of issuance of VAT invoices, taxpayers' business operations are becoming increasingly diversified, and other business activities that fall within the scope of value-added tax will also occur outside the scope of main business. Therefore, when a taxpayer issues a VAT invoice on his own or applies to the tax authority for issuing a VAT invoice on his own, it is not subject to the business scope in his business license. VAT invoices can be issued as long as real taxable business occurs.
May 6, 2016State Administration of Taxation on May 6, 2016Hours’ speech materials of the Policy Group of the State Administration of Taxation
"9. Is it self-issued invoices or issuance by the tax authority?
Answer: All general taxpayers will issue value-added tax invoices by themselves."Hours3
Only business issuance of invoices beyond the scope of the scope of the taxation
(1)Temporary business. It is recommended that after explaining the situation to the competent tax authority, add the corresponding collection items and issue invoices by themselves. If you need a special invoice, it is recommended to bring the information required to issue a special value-added tax invoice to the tax service hall of the competent tax authority, explain the situation to the competent tax authority, and the competent tax authority will handle the special invoice issuance.
(2) Recurring business: It is recommended to contact the industrial and commercial department first to change the business scope, and then the competent tax authority will increase the corresponding collection items and collection rate, and issue an invoice on its own.If you need a special invoice, please contact the industrial and commercial department to change your business scope first, and then bring the information required to issue a special value-added tax invoice on behalf of the tax service hall of the competent tax authority to handle the special invoice on behalf of the tax. ”
Misunderstanding 8
Misunderstanding: There is a time limit for issuing a red-text VAT invoice.
is incorrect.
meets the conditions for issuing a red-text invoice . If the taxpayer has issued a VAT invoice at the original applicable tax rate of 17% or 11%, and if a red-text invoice is required for sales discount, suspension or return, etc., it should be issued. Implement in accordance with the relevant provisions of the "Announcement of the State Administration of Taxation on Unifying the Standards of Small-scale Taxpayers" (Announcement No. 18 of the State Administration of Taxation 2018, hereinafter referred to as Announcement No. 18).
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