Revenue dogs monitoring, opened each bill that give to want to father on April 1 check.
The wolf came to high frequency Braun today
Duty Wu total bureau is released " good about doing deepened value added tax to reform the first phase 2019 " open good bill " the announcement of relevant job " (〔 of tax total case 2019 〕 81) , feel this is one drives value added tax to reform the file of each measure be born at the beginning, but fine after reading, discovery has a mystery greatly among them!
Rose in April, open bill of old tax rate to be able to be dogged by tax bureau monitoring
Revenue dogs monitoring, opened each bill that give to want to father on April 1 check.
Be in the 8th " dog monitoring bill opens a case " in, duty always makes clear: The bill data that in running a system with bill of value added tax, collects is rely on, dog monitoring taxpayer bill opens a case, and be adopted accordingly have the service of specific aim and administrative measure.
Accordingly, after April 1, still wanted to take care in the industry that opens bill of old tax rate in great quantities, meeting ground department unites tax bureau to undertake analytic study!
Of course, not be you leave after April 1 16% , the bill of 10% can be punished. We summed up 4 kinds of circumstances, everybody is OK check the number is entered, see oneself when opening bill of old tax rate, have a risk!
One, accord with what announcement of total bureau of national tax Wu opened a condition the 14th number 2019, open old tax rate to won't have a risk!
1, the sale is folded let, the case such as break down or go back needs rubric bill
(1) taxpayer already was pressed before tax rate of value added tax is adjusted former 16% , the bill of value added tax that 10% applicable tax rate open, produce a sale to fold let, break down or the case such as go back needs to open rubric bill, open rubric bill according to former applicable tax rate.
(2) make out an invoice has what need to be opened afresh by accident, after opening rubric bill according to former applicable tax rate first, open correct blue word bill afresh again.
2, need fills of bill of value added tax
Taxpayer did not open the value added tax of bill of value added tax to answer before tax rate of value added tax is adjusted duty sells behavior, need fills of bill of value added tax, ought to fill according to former applicable tax rate.
2, did not do know policy, perhaps operate the circumstance such as error to fall, open risk of bill of old tax rate not big also!
1, taxpayer does not understand policy to adjust change
Tax bureau can arrange duty Wu personnel, undertake groom further and training to you.
2, taxpayer did not upgrade duty controls software of make out an invoice, or of not familiar and relevant operation
Tax bureau can supervise and urge in time duty accuses to serve an unit, do farther operation to groom to you.
3, duty to pay taxes is in in April, the mistake undertakes make out an invoice, if do not become invalid the risk is very big!
Had signed a contract to the client, but just produced duty to pay taxes April. If you still are pressed 16% , invoice of 10% old tax rate, that is improper, belong to way of wrong make out an invoice! Need becomes invalid bill to be opened afresh 13% , the bill of 9% new tax rate!
4, be suspected of empty invoice, bureau of tax of this kind of circumstance will be severe check!
Belong to be suspected of empty invoice, those who accord with risk taxpayer feature, tax bureau can rely on risk of bill of value added tax quick response mechanism, begin the processing that check to you!
Rose in April, open bill of old tax rate to will be put in the risk, remind everybody industry employer and finance affairs must undertake answering ahead of schedule, because open bill of old tax rate,avoid, suffer the punishment of tax bureau.
Tax bureau line of action, late on April 1 ticket must leave so
1: I am value added tax average taxpayer, portion happening value added tax sold behavior in March 2019, but have not open bill of value added tax, if need filling invoice,excuse me I am in after April 1, ought to open bill according to the tax rate after is the tax rate before adjusting still adjusted?
Answer: Average taxpayer did not open the value added tax of bill of value added tax to answer before tax rate of value added tax is adjusted duty sells behavior, need is in what bill of value added tax fills after April 1, ought to fill according to former applicable tax rate.
2: I am value added tax average taxpayer, bottom happening value added tax sold behavior in March 2019, open value added tax special bill. On April 3, buy buyer to inform, go back of need general goods, right now, we have not value added tax special bill is delivered to buy the buying party. How ought to I open bill excuse me?
Answer: Average taxpayer already pressed the bill of value added tax that former applicable tax rate opens before tax rate of value added tax is adjusted, let because of producing a sale to fold, break down or the case such as go back needs to open rubric bill, if buy buyer to had be notted use at declaring to touch,buckle, the sale just can be being bought just reach bill couplet after touching the withdrawal that buckle couplet, be filled in bill management system and upload in value added tax " open rubric value added tax special bill message is expressed " , open rubric bill according to the tax rate before adjusting.
3: I am one can be enjoyed add plan touch the proof of ancient bronze mirror that reduces policy to refer trade average taxpayer, it is excuse me after April 1, does the operation flow of special bill have value added tax of my attestation income change?
Answer: Without any change, you can scan according to existing flow bill of attestation paper quality perhaps chooses to affirm platform undertakes ticking off choosing affirming in bill of value added tax.
4: My unit obtained column of a piece of par tax rate second fill the value added tax that keeps a mistake average bill, should manage like where?
Answer: According to " bill of People's Republic of China runs way " regulation, "Do not accord with formulary bill, must not submit an expense account as finance affairs proof, any units and individual have authority rejection " . Accordingly, you but acquired bill couplet second go back is sold square, ask the sale just is you to open correct bill afresh.
5: After I am finishing duty to accuse software of make out an invoice to upgrade, can you open the bill of value added tax of the tax rate after adjusting instantly?
Answer: The when enabling dot of the tax rate after tax of bill of value added tax accuses exchange of software of make out an invoice to rectify undertook automata. On April 1 before zero hour, the tax rate before taxpayer can choose to adjust only opens bill; On April 1 after zero hour, the tax rate after ability can choose to adjust opens bill.
6: I am a value added tax average taxpayer, the portion was in in March 2019 the sale is applicable when goods of 16% tax rate, the mistake chose 13% tax rate to open bill of value added tax. Excuse me, ought to I manage like where?
Answer: You ought to accuse make out an invoice in time to bill becomes invalid in software or open rubric bill by the regulation in duty hind, open bill according to correct tax rate afresh.
7: I am one opens electron of value added tax through platform of bill of tripartite electron the taxpayer of average bill, how ought to I ensure to the bill of the tax rate after adjusting is opened after April 1 excuse me?
Answer: You ought to contact platform of bill of tripartite electron in time to serve provider or platform development business to open a system to undertake upgrading perfecting to electronic bill, ensure to electron of value added tax can be opened according to the tax rate after adjusting since April 1 average bill.
8: After April 1, 2019, according to filling invoice of former applicable tax rate, how to undertake declaring?
Answer: After declaring a watch to adjust, taxpayer is declared applicable 16% , 11% wait for tax rate of former value added tax to answer when duty project, concern according to the correspondence that declares a watch to adjust around, fill in respectively relevant column second.
Special attention, will rise in May, value added tax is declared also changed
Total bureau of national tax Wu still was released " the announcement that declares concerned item about adjusting pay taxes of value added tax " (announcement of total bureau of national tax Wu 2019 the 15th) , made clear: Adjust what pay taxes of value added tax declares to concern item!
One, adjust 4 to declare a watch to add a data to express form content
1, will former " pay taxes of value added tax declares a watch to add a data (one) " name of item of medium the 1st column, the 2nd column is adjusted respectively for " the goods of 13% tax rate and treatment repair service of make repairs and supply replacements " with " the service of 13% tax rate, praedial with intangible assets; Delete the 3rd column " 13% tax rate " ; Serial number of 4a column, 4b pen is adjusted respectively for the 3rd column, the 4th column, project name is adjusted respectively for " the goods of 9% tax rate and treatment repair service of make repairs and supply replacements " and " the service of 9% tax rate, praedial with intangible assets " .
2, will former " pay taxes of value added tax declares a watch to add a data (2) " (the following abbreviation " the data that add a line (2) " ) name of medium item of the 10th column is adjusted for " (4) originally period serve with the passenger transportation that buckles at touching buckle; The 12nd column " current declare touch deduct input tax aggregate " computational formula is adjusted for " 12=1+4+11 " .
3, will former " pay taxes of value added tax declares a watch to add a data (3) " name of item of medium the 1st column, the 2nd column is adjusted respectively for " the project of 13% tax rate " and " the project of 9% tax rate " .
4, in former " pay taxes of value added tax declares a watch to add a data (4) " in the content that express type, increase " 2, add plan touch decrease a circumstance " relevant column second.
2, revocatory 2 declare a watch to add a data
1, revocatory former " pay taxes of value added tax declares a watch to add a data (5) " (the following abbreviation " the data that add a line (5) " ) .
2, revocatory former " battalion changes add duty to lose an analysis to calculate list " .
Remind: Taxpayer rises from May 1, 2019 need not fill in a form and submit it to the leadership two pieces of afore-mentioned subordinate list.
3, after declaring a watch to adjust, everybody must notice this at 2 o'clock!
1, taxpayer is declared applicable 16% , 10% wait for tax rate of former value added tax to answer when duty project, concern according to the correspondence that declares a watch to adjust around, fill in respectively relevant column second.
2, up to imposition place was belonged to in March 2019 period, " the data that add a line (5) " the 6th column " period end is waited for touch deduct praedial input tax " period end remaining sum, can fill from the carry forward after this announcement applies " the data that add a line (2) " 8b column " other " .
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