Logistics must know the 25 camp changed to increase the problem

State Administration of Taxation recently issued a Goods and Services Tax Division "fully open camp changed to increase pilot 12366 Knowledge Q & A", as important fully open camp changed to increase the pilot's guidance materials. Among them, the problem is that this 25 must master!

1. VAT payers are divided into several categories? Specifically how the division?
Answer: According to the "business tax reform VAT pilot implementation" Article III, taxpayers are divided into general taxpayers and small-scale taxpayers. Candidates VAT on sales of taxable activities (hereinafter referred to as taxable sales) than the Ministry of Finance and State Administration of Taxation Taxpayer standards for the general taxpayer, the taxpayer does not exceed the prescribed limits for small-scale taxpayers. Annual taxable sales exceed the prescribed standards of other individuals do not belong to the general taxpayer. Annual taxable sales exceed the prescribed limits but do not often have taxable activities, units and individual businesses can choose according to the small-scale taxpayers.

2. The annual taxable sales did not exceed the standard taxpayers, it may become the general taxpayer?
Answer: According to the "business tax reform VAT pilot implementation" Article IV, the annual taxable sales did not exceed the prescribed standards taxpayers with sound accounting who can provide accurate tax information, you can apply the general tax to the tax authorities people eligible to register, as a general taxpayer. Sound accounting means in accordance with the national unified accounting system set up books, based on legitimate and valid vouchers accounting.

3. The taxpayers have been registered for the general taxpayer, but also into small-scale taxpayers do?
Answer: According to the "business tax reform VAT pilot implementation" stipulates that, subject to the provisions of the State Administration of Taxation, the latter was registered as taxpayers in general, can not be converted to small-scale taxpayers.

4. Can merge two taxpayers pay taxes?
Answer: According to the "business tax reform VAT pilot implementation approach" Article VII provides that two or more taxpayers, the Ministry of Finance and State Administration of Taxation approved the merger can be regarded as a taxpayer to pay taxes. Specific measures shall be formulated by the Ministry of Finance and State Administration of Taxation.

5. someone provide taxable services in the territory, whether or not subject to VAT?
Answer: According to the "business tax reform VAT pilot implementation" Article I, sales and service in the territory of People's Republic of China, intangible assets or real estate units and individuals, as VAT taxpayers, should pay VAT in accordance with this approach. Individuals, refers to the individual industrial and commercial households and other individuals. Thus, individuals with taxable services in the territory, is required to pay VAT.

6. The current policy of the camp changed to increase the VAT rate issue is how to provide it?
Answer: According to the "business tax reform VAT pilot implementation" of Article 15 VAT rate:
(i) the taxpayer taxable activities, subject to subsection (b) of this section, paragraph (c), (d) of this Article, the tax rate is 6%.
(Ii) provide transportation, postal services, basic telecommunications, construction, real estate rental, sales of real estate, land use rights transfer tax rate is 11%.
(Iii) provide tangible movable property leasing services, the tax rate is 17%.
Cross-border taxable activities
(iv) the occurrence of domestic units and individuals, the tax rate is zero. The specific scope by the Ministry of Finance and State Administration of Taxation separately.

7. VAT tax methods are there?
Answer: According to the "business tax reform VAT pilot implementation" of Article 15 of the VAT tax methods, including general tax method and simple tax method.

8. What is the input VAT refers to?
Answer: According to the "business tax reform VAT pilot implementation measures" provisions of the twenty-fourth, input tax means taxpayers who purchase goods, processing, repair services, services, intangible assets or property, or to pay VAT burden.

9. VAT deduction vouchers, including what?
Answer: According to the "business tax reform VAT pilot implementation measures" provisions of the twenty-sixth, the VAT credit document, refers to VAT invoices, customs import VAT payment book, invoice purchase of agricultural products, farm produce sales invoices and tax payment certificate.

10. The business tax is the VAT which the tax authorities collect?
A: According to "value-added tax levy business tax reform pilot implementation of measures" under Article 51, business tax levy value-added tax, by the State Administration of Taxation is responsible for collecting. Real estate rental real estate and other personal sales made VAT payers, temporarily entrusted to the State Tax levied on behalf of Local Taxation.

11. A small-scale taxpayers have taxable activities, how to issue special VAT invoices?
Answer: According to the "business tax reform VAT pilot implementation approach" Article 54 provides that small-scale taxpayers have taxable activities, the purchaser to obtain VAT invoices, may apply to the competent tax authorities on behalf of the open.

12. The camp changed to increase the pilot taxpayer's tax deadline What?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] 36) the provisions of the VAT tax period were 1, 3, 5, 10 day, 15, a month or a quarter.

13. Which camp changed to increase the pilot taxpayer may apply to the tax period a quarter?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" requirement (Cai Shui [2016] 36) to a predetermined quarterly tax period applicable to small-scale taxpayers, banks , finance companies, trust investment companies, credit unios, and other taxpayers Ministry of Finance and the State Administration of Taxation.

14. Camp changed to increase the pilot of VAT taxpayers how to determine the threshold?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" requirement (Cai Shui [2016] 36), the schedule of tax, the VAT threshold for the monthly sales 5000-20000 yuan (including the number); pay-per tax, the VAT threshold for each (day) sales of $ 300-500 (including the number). Adjust the threshold prescribed by the Ministry of Finance and State Administration of Taxation. Provinces, autonomous regions and municipalities (bureaus) and the State Administration of Taxation shall be within the range specified, the threshold applies to determine the region according to the actual situation and report to the Ministry of Finance and State Administration of Taxation for the record.

15. marketing services to individual consumers, intangible assets or real property can issue VAT invoice?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" requirement (Cai Shui [2016] 36), and marketing services to individual consumers, intangible assets or real property shall not be issuing VAT invoices .
16. The camp changed to increase the pilot taxpayers have been registered for the general taxpayer's individual businesses can apply the provisions of the VAT threshold do
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] 36) the provisions of the VAT registration threshold does not apply to the general taxpayer's individual businesses .

17. Camp changed to increase the pilot taxpayer VAT taxable activities applicable exemption or reduction can waive exemption and reduction right
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] No. 36) shall be taxable taxpayer behavior applicable exemption and reduction prescribed, it can give tax-free , tax cuts and pay VAT in accordance with the relevant provisions. Give up exemptions and reductions, shall not apply for tax exemption within 36 months, tax cuts.

18. The camp changed to increase the pilot taxable taxpayer behavior for both exempt and zero-rated can choose it?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] No. 36) shall be taxable taxpayer behavior for both exempt and zero-rated provisions, the taxpayer You can choose to apply a zero rate or exempt.

19. The personal rental housing, how to calculate the tax payable?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] No. 36) provides that personal rental housing should be in accordance with the tax rate of 5% of the reduced rate of 1.5% of taxable amount.

20. Can the camp changed to increase the pilot taxpayer consolidated tax payment?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] No. 36) provides that a taxpayer fixed base belonging to the pilot, the total branches are not in the same county (city) but in the same province (autonomous regions, municipalities, separately listed cities) range by the province (autonomous regions and municipalities, municipalities) (bureaus) and the State Administration of Taxation approved by the head office can be summarized to the head office location the competent tax authorities to declare VAT.

21. What is not subject to VAT include?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] No. 36) provides that the following items are not subject to VAT:
(1) Railway transport services provided free of charge in accordance with national directives, air transport services, are services for public welfare.
(2) interest on deposits.
(3) the insured paid the insured obtained.
(4) real estate department or its designated agency, fund management center to develop enterprise and residential special maintenance funds collected on behalf of the property management unit.
(5) In the course of the reorganization of assets through merger, sale, replacement, etc., all or part of the debt and the associated physical assets, liabilities and labor be transferred to other units and individuals involved in the real estate which, land use right transfer behavior.

        22. After the camp changed to increase, what is the policy of individual housing sales?
        A: According to "require BT to VAT pilot transition policy," "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] 36) Annex 3 Article V: Personal will purchase less than 2 years of housing foreign sales, according to the tax rate of 5% of the full payment of VAT; individuals will purchase more than 2 years (including 2 years) housing foreign sales, exempt from VAT. Above policy applies to areas outside of Beijing, Shanghai, Guangzhou and Shenzhen. Individuals will purchase less than 2 years of housing foreign sales, according to the tax rate of 5% of the full payment of VAT; individuals will purchase more than 2 years (including 2 years) non-ordinary housing foreign sales, sales revenue minus the purchase of housing after the difference between the price in accordance with the tax rate of 5% subject to VAT; individuals will purchase more than 2 years (including 2 years) ordinary housing foreign sales, exempt from VAT. Above policy applies only to Beijing, Shanghai, Guangzhou and Shenzhen.

23. Camp changed to increase individual housing sales tax exemption apply the provisions of tax policy have?
A: According to "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] 36) Annex 3 "business tax reform VAT pilot transition policy provisions" stipulates that individuals Housing sales tax exemption, tax exemption of specific procedures, time to buy housing, invoicing, non-purchase behavior and other forms of access to housing-related tax regulations, according to "the State Council General Office of the Ministry of construction and other departments to stabilize housing prices on efforts of notice "(Guo Ban Fa [2005] No. 26)," the State administration of taxation Ministry of Finance Ministry of construction on strengthening management of real estate tax notice "(Guo Shui Fa [2005] No. 89) and" State administration of taxation on real estate tax policy implementation in several relevant provisions of the notice of specific issues "(Guo Shui Fa [2005] No. 172) is executed.

24. The camp changed to increase the pilot taxpayers, how to distinguish between the general taxpayers and small-scale taxpayers?
Answer: According to the "business tax reform VAT pilot implementation measures" provisions of Article III, taxpayers are divided into general taxpayers and small-scale taxpayers. Candidates VAT on sales of taxable activities (hereinafter referred to as taxable sales) than the Ministry of Finance and State Administration of Taxation Taxpayer standards for the general taxpayer, the taxpayer does not exceed the prescribed limits for small-scale taxpayers. According to "business tax reform VAT pilot implementation measures" provisions of Article IV, the annual taxable sales did not exceed the prescribed standards taxpayers with sound accounting who can provide accurate taxation information may apply to the competent tax authorities for the general taxpayer eligible to register, as a general taxpayer. Sound accounting means in accordance with the national unified accounting system set up books, based on legitimate and valid vouchers accounting.

25. Are small-scale taxpayers must file "to declare VAT tax relief schedule"
A: "VAT tax relief declaration list" by the VAT tax relief to enjoy preferential VAT general taxpayers and small-scale taxpayers to fill out. Enjoy not only the monthly sales of more than 30,000 yuan (90,000 yuan quarterly tax) exempt from value-added tax or less than the threshold for small-scale VAT taxpayers need not fill in this form, that the current small-scale VAT taxpayers when tax returns primary table column 12 "other duty-free sales," "current number" column 16 and "current tax liability reduced the amount of" "current period" no data, no need to fill in this table.