Invoice issuance, certification deduction related knowledge

In order to further enhance the management of invoices, ensure the smooth implementation of the reform and promotion of the camp, protect the legitimate rights and interests of taxpayers, and create a healthy and fair tax environment, the State Administration of Taxation issued the “Notice on the Issues Concerning the Opening of Value Added Tax Invoices” (The State Administration of Taxation announced No. 16 of 2017), clearly stipulated the issuance of VAT invoices. For nearly a year, the issuance, solicitation and deduction of invoices have been further regulated.

Today, the author has compiled the requirements for invoicing in various industries and the issue of certification deduction. You may wish to collect it as a reference for daily work!

 Invoice issuing, certification deduction related knowledge of the big inventory

meal fee if you get a VAT special invoice, you can Deductible?

According to Caishui [2016] No. 36, catering services are subject to a 6% tax rate. The input tax on the purchase of catering services shall not be deducted from the output tax, so the meals and entertainment expenses for social entertainment are all not deductible, even if the VAT special invoice is not applicable.

(1) The inability to deduct does not mean that the special ticket cannot be opened; (2) The special ticket for the non-deductible item is obtained. It is recommended that the input tax amount be transferred first.

Which kind of invoice is the accommodation, is it a general ticket or a special ticket?

VAT invoices are divided into VAT special invoices and VAT ordinary invoices. The fundamental difference between the two is that the former can be tax deductible, and the latter is not. If a small-scale taxpayer’s enterprise employee is on a business trip, he or she may choose to open a VAT ordinary invoice and return it to the unit for financial reimbursement; if the VAT general taxpayer’s corporate employee is on a business trip, he/she should request a special VAT invoice from the hotel.

Industrial invoices are issued, what are the specific regulations?

VAT small-scale taxpayers with monthly sales of more than 30,000 yuan (or quarterly sales of more than 90,000 yuan), providing accommodation services, selling goods or other taxable activities If a special VAT invoice is required, it will be issued by the new VAT invoice management system.

Can accommodation and food and beverage fees be on the same invoice?

When asking for an invoice, it is necessary to distinguish between different situations, a small-scale taxpayer can open the project on an invoice; and for a general taxpayer, the value of the accommodation due to the business trip increases. Tax special invoices can be deducted, and catering, entertainment, etc. can not be deducted. Therefore, accommodations should be invoiced separately for accommodation, catering, entertainment, etc., and special invoices for value-added tax should be issued for accommodation, and ordinary VAT invoices should be issued for catering and entertainment. Accommodation, catering and entertainment can be opened on a special ticket. After the certification, the tax amount of the catering and entertainment parts will be transferred out as input tax.

How does the labor dispatch service issue an invoice?

(1) If the taxpayer (general taxpayer/small-scale taxpayer) who provides labor dispatch service chooses the simple tax calculation method, the wages, benefits and services paid by the employer to the labor dispatched employees shall be handled. The amount of social insurance and housing provident fund can be issued with VAT ordinary invoice, the full price obtained and the extra-cost fee, after deducting the wages and benefits paid by the employer to the labor dispatched employees, and the balance after paying social insurance and housing accumulation fund for 5%. Issue a VAT invoice (select the difference tax); if the taxpayer provides labor dispatch service and chooses the difference tax payment, the employer shall collect the salary, welfare and social security and housing accumulation fund for the labor dispatched employee, and shall not issue the fee. VAT special invoices can be issued with VAT ordinary invoices.

Manpower outsourcing services, what are the specific requirements for invoices?

The taxpayer provides human resources outsourcing services, and pays value-added tax according to the brokerage agency service. The sales amount does not include the social insurance and housing accumulation fund paid by the client unit on behalf of the employees and the employees.

Invoice issuance: The taxpayer provides human resources outsourcing services, and the social insurance and housing provident fund paid by the entrusting party and paid by the agent and the agent, may not issue special VAT invoices, and may issue VAT ordinary invoices. .

What are the specific regulations for the issuance of rental housing invoices?

General taxpayers (/small-scale taxpayers) issue VAT special invoices (/ordinary invoices) in full at the applicable tax rate (/levy rate). When an individual taxpayer applies to the tax authority to issue a value-added tax invoice, the collection rate is reduced by 1.5%.

How to issue invoices for financial product transfers?

Do not issue special VAT invoices, and you can issue ordinary invoices.

How do I issue an invoice for a finance lease?

A pilot taxpayer approved by the People’s Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce to engage in financial leasing business, providing financial leasing services, and issuing full VAT invoices for all the fees and extra-costs collected. , the deduction of the difference when reporting.

How to issue invoices for financing sales and leaseback services?

(1) The pilot taxpayer who has been approved by the People’s Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce to engage in financial leasing business, provides financing for sale and leaseback services, in order to obtain all the price and the extra-cost ( Except for the principal, a special VAT invoice is issued, and the principal can be issued with a general invoice. Deduction of the difference at the time of declaration. (2) According to the tangible movable property financing sale and leaseback contract signed before April 30, 2016, the tangible movable property financing sale and leaseback service provided before the contract expires can continue to be added according to the tangible movable property financing lease service. tax. You can choose: 1 to charge all the price and the extra-cost to the lessee, and deduct the price of the principal collected from the lessee, you can issue a special invoice for value-added tax; the principal part of the price cannot be issued with a special invoice for value-added tax, and you can issue a VAT. invoice. 2 Issue a special VAT invoice for the full price and the extra-cost charged to the lessee.

What are the specific requirements for insurance service invoices?

As an automobile and vessel tax withholding agent, the insurance institution shall, when collecting the vehicle and vessel tax and issuing the value-added tax invoice, indicate the tax on the tax on the vehicle and vessel tax in the remarks column of the VAT invoice. . Specifically, it includes: the insurance policy number, the period of the tax payment (detailed to the month), the amount of the vehicle and vessel tax collected, the amount of the late payment fee, and the total amount. The VAT invoice can be used as the original accounting certificate for the taxpayer to pay the vehicle and vessel tax and the late payment fee. Insurance services for natural persons may not issue special VAT invoices, and may issue ordinary VAT invoices.

How does the brokerage agency service issue invoices?

In order to obtain the full price and the out-of-cost fee, a special VAT invoice (/ordinary invoice) shall be issued at the applicable tax rate, and the government fund or administrative fee charged to the entrusting party and paid for it shall not be subject to VAT. Special invoice, but can issue a VAT ordinary invoice.

How to issue invoices for travel services?

The taxpayer (general taxpayer/small-scale taxpayer) provides travel services, collects and pays to the travel service purchaser for accommodation, food and beverage, transportation, visa, and tickets to other units or individuals. The fee and the travel expenses paid to other travel companies shall be issued with a VAT ordinary invoice; the full price and the extra-cost obtained shall be deducted from the accommodation fee, food and beverage expenses and transportation collected from the travel service purchaser and paid to other units or individuals. A special VAT invoice will be issued for the fee, visa fee, entrance fee and the balance paid to other travel companies.

Invoice for education auxiliary services, what are the specific regulations?

Tax-free income may not be issued with special invoices for value-added tax, and ordinary invoices for value-added tax may be issued; the examination center of the Ministry of Education and its directly affiliated units shall collect and pay the examination fees to overseas units, and may not issue special invoices for value-added tax. Issue a VAT ordinary invoice.

What are the specific requirements for the invoice for the forensic consulting industry?

The forensic consulting industry VAT small-scale taxpayers with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) provide certification services, attestation services, consulting services, sales of goods or other added value Taxable taxable behavior, if you need to issue a special VAT invoice, you can issue it yourself through the VAT invoice management new system. If the monthly sales of more than 30,000 yuan (or quarterly sales of more than 90,000 yuan) of the value-added tax small-scale taxpayers to sell their real estate, need to issue a special VAT invoice, still have to apply to the tax authorities.

What are the specific requirements for invoices for cargo transportation services?

The taxpayer provides cargo transportation services, using special invoices for value-added tax and ordinary invoices for value-added tax. When invoicing, the contents of the origin, the place of arrival, the number of the vehicle and the information of the transported goods should be filled in the invoice. In the column, if there is more content, a separate list can be attached.

What are the specific regulations for invoices issued by railway transport enterprises?

The stamp duty information entrusted by the railway transportation enterprise can be filled in the invoice remarks column. China Railway Corporation and its affiliated transportation enterprises (including branches) provide cargo transportation services. From November 1, 2015, they can use special VAT invoices and VAT ordinary invoices. The railway freight receipts and freight miscellaneous receipts can be used as The invoice list is used.

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