Buy two handcart, does pay purchase duty? Accountant these 5 problems make mistake, the enterprise can have a loss
1, buy secondhand car, does need hand in car to purchase duty again?
Basis " car of People's Republic of China purchases duty temporary regulations " regulation: Car purchases duty to be executed impose a system. Purchase the car that already collected car to purchase duty, collect car to purchase duty no longer. Basis " the decision that total bureau of national tax Wu manages method ＞ about revising ＜ car to purchase duty to collect " regulation: Buy already purchased duty via handling traffic the two handcart of duty-free formalities, purchaser ought to be dealt with afresh to the tax authority declare pay tax or duty-free formalities. Did not deal with by the regulation, press the formulary processing of the law that ask for a canal. So the enterprise is bought already what pay car purchases duty is secondhand the car does not need to hand in car to purchase duty again; But those who buy is secondhand if the car purchases duty to already handled traffic the two handcart of duty-free formalities need to be dealt with afresh declare pay tax or duty-free formalities.
2, tax rate of bill of value added tax opens a mistake, step a month cannot declare normally, how to handle?
Taxpayer should be held " pay taxes of value added tax declares a watch " wait for relevant data to serve integratedly to the window presses applicable tax rate or be collected to office of service doing tax rate declare pay value added tax; Second month opens rubric bill, reopen has correct blue word bill; If form much capture imposition, taxpayer can apply for drawback, also can stay touch later period to answer ratal; Because declare,duty controls device decide than be being locked up to notting agree with, taxpayer what should issue by the tax authority is unusual turn handle sheet, to office of service doing tax solution of integrated service window locks up duty to control device and Qing Dynasty gets stuck.
3, the activity that the hotel provides meeting site and service of form a complete set, belong to room service or conference exhibition service?
Basis " the announcement that total bureau of Wu of tax of state of Ministry of finance teachs the policy of value added tax such as auxiliary service about making clear financial estate to develop " regulation: Guesthouse, hotel, hostel, go vacationing village and other the activity that room of management sex room provides meeting site and service of form a complete set, according to " the conference shows a service " pay value added tax.
4, export an enterprise to manage category assess result to disagree to classification whether is application answer judged?
Basis " total bureau of national tax Wu retreats about exit (avoid) the announcement that duty declares concerned problem " regulation: Export business because the classified government social estate of category of management of credit of company of level of pay taxes credence, custom, exchange control produce change, perhaps manage category assess result to disagree to classification, OK and written the tax authority that speaks business management category to responsible assess puts forward new assess to manage a category. Answer about the tax authority according to " after total bureau of national tax Wu edits about releasing < exit is retreated (avoid) tax business classification runs way > announcement " regulation, assess is finished to work inside 20 weekday since the day that gets enterprise answer to review a data oneself. Apply since May 1, 2018.
5, to stamp duty of filling capture of duty Wu hall, because date fill in a form and submit it to the leadership is wrong, the mistake is declared, already deducted a money, brushstroke is declared afresh after the stamp duty of correct date, what data does the stamp tax that applies for to return that wrong capture need?
Basis " taxation of People's Republic of China imposes administrative standard " regulation, conduction drawback formalities needs to carry the following data: 1. Drawback requisition (enterprise taxpayer needs to build unit official seal) ; 2. Taxpayer repeats pay taxes to apply for drawback written requisition; 3. Pay for many times all duty paid proof or original of pay taxes proof and photocopy; 4, the circumstance explains. Specific advisory tax authority.
