A lot of young associate to this message also be one face muddled force:
So how be operated after all? It is clear to be told to each young associate today!
1
The government was made clear! Will rise on April 1
Ticket of plane ticket, train ticket, car is calculable touch deduct value added tax! Need not attestation!
Announcement of total office of customs of total bureau of Wu of duty of Ministry of finance 2019 the 39th " the announcement that reforms concerned policy about deepening value added tax " :
6, taxpayer purchases service of domestic passenger transportation, its input tax allows to be touched from inside output tax buckle.
(one) taxpayer did not obtain value added tax of special bill, of short duration determines input tax according to the following regulation:
1. obtains electron of value added tax of average bill, for the amount of tax to be paid that makes clear on bill;
2. obtains the aviation that makes clear passenger capacity information to carry sheet of journey of electronic passenger ticket, to calculate according to following formula input tax:
= of input tax of aviation passenger transportation (fare + fuel surtax) ÷ (1+9% ) × 9%
3. acquires the railroad ticket that makes clear passenger capacity information, for according to input tax of following and formulary calculative:
÷ of par amount of = of input tax of railroad passenger transportation (1+9% ) × 9%
4. acquires the other passenger ticket such as the highway that makes clear passenger capacity information, canalage, according to input tax of following and formulary computation:
The ÷ of par amount of = of input tax of other passenger transportation such as highway, canalage (1+3% ) × 3%
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Case detailed is solved
How to purchase passenger transportation to serve to touch buckle?
We know, according to wealth tax 2016 the regulation of 36 article: Purchased passenger transportation service, loan service, meal service, dweller serves daily and recreational service must not be touched from inside output tax buckle.
And at present new policy allows passenger transportation service to touch buckled, this is an interest good news to taxpayer, although this part defray is in an enterprise,daily expenses is occupied than not big also, basically be the business accounting in poor travelling expenses, but fly leg leg also is the flesh, eat a dot to calculate a dot.
Does that passenger transportation serve particular operation? Not urgent!
On March 21, announcement of total office of customs of total bureau of Wu of duty of Ministry of finance was made clear the 39th number 2019, travel carries a service touch buckle detail.
If obtain special bill to be touched by special bill of course,buckle regulation to touch buckle, tick off anthology affirm, but we are very clear, the bill that obtains passenger transportation service daily has special bill basically rarely. A little may large company orders airline ticket for the worker centrally, center settle accounts, can ask to obtain value added tax special bill, cannot obtain special bill basically otherly.
How to obtain special bill to be touched again buckle?
1, obtain electron of value added tax of average bill, for the amount of tax to be paid that makes clear on bill;
The taxi electron bill that this piece of drop drips, we are OK and direct according to par the amount of tax to be paid 53.59 undertake touching buckling. Why is here 3% ? Because was used simple and easy plan duty.
Wealth tax 2016 36 article accessory 2 regulations, average taxpayer produces public traffic to carry a service, include round of guest to cross, light course of public transportation passenger transport, subway, city, taxi, long-distance passenger transportation, regular bus. Can choose applicable and simple and easy plan duty.
Wealth tax 1 annotate was clear about 36 article accessory 2016. Service of cab passenger transport belongs to overland passenger transportation to serve - the project below service of road passenger transportation.
2, obtain the aviation that makes clear passenger capacity information to carry sheet of journey of electronic passenger ticket, to calculate according to following formula input tax:
= of input tax of aviation passenger transportation (fare + fuel surtax) ÷ (1+9% ) × 9%
This piece of aviation carries sheet of journey of electronic passenger ticket, can touch the amount of tax to be paid that buckle
= (670+80) / 1.09*0.09=61.93
3, acquire the railroad ticket that makes clear passenger capacity information, for according to input tax of following and formulary calculative:
÷ of par amount of = of input tax of railroad passenger transportation (1+9% ) × 9%
Ticket of this piece of railroad, can touch the amount of tax to be paid that buckle
=263/1.09*0.09=21.72
4, acquire the other passenger ticket such as the highway that makes clear passenger capacity information, canalage, according to input tax of following and formulary computation:
The ÷ of par amount of = of input tax of other passenger transportation such as highway, canalage (1+3% ) × 3%
So this piece of bill can touch the = of the amount of tax to be paid that buckle
30/1.03*0.03=0.87
2
The ticket since April 1 can be touched deduct value added tax
Notice 12 remind!
1, now the train, plane, still have a few long-distance passenger transportation basic it is real name buys a ticket, bill prints those who come out to be made clear for certain is passenger capacity information, but still won't print identity information really a little, for instance bill of a few taxis, bill of passenger transport norm, according to file regulation, these are not to get computation to touch those who buckle.
2, purchase passenger service to be able to be touched buckle, besides obtain lawful deduction proof, the makes clear passenger capacity bill that for instance the file provides, bill of electron of value added tax, value added tax is special outside bill, accord with even support the general regulation that buckle, be used at simple and easy plan duty project, duty-free project, collective welfare or individual consumption for instance purchase passenger transport to serve, that also is to must not be touched buckle.
3, the passenger is purchased to serve to just can be touched after April 1 buckle, specific allow with deducting a proof to open time to be.
4, purchase passenger transportation to serve to be touched bowl time? This file does not have a regulation really, nevertheless the proposal is calculated along with all the others in moment of enter an item in an account touch buckle declare, maintain the consistency that handles with Zhang Wu.
5, is computation touched buckle how to declare? Declare form type to had be notted announce as a result of value added tax at present, how to fill in to declare a watch to still be informed so, the individual feels to may resemble bill of pike bill paper quality same, fill in subordinate list the 8b column of 2 second. Does if be electronic bill can be ticked off,somebody also ask anthology affirm? Before this become known feels to look, will see a possibility won't, after all pike electron bill is special set pike label just enters platform.
6, taxpayer purchases service of domestic passenger transportation, just can calculate touch deduct value added tax.
7, bill obtains date to be able to be touched for the ability after April 1 deduct value added tax.
8, to using Yu Fuli technically, entertain, the passenger ticket bussiness trip of duty-free project activity does not get computation to touch buckle.
9, ticket obtains electron of value added tax of average bill, will touch for the amount of tax to be paid that makes clear on bill deduct value added tax.
10, wait to obtaining the rental ticket that did not make clear passenger capacity information, bus bank note, do not get computation to touch buckle.
11, those who obtain the aviation that makes clear passenger capacity information to carry sheet of journey of electronic passenger ticket according to 9% computation input tax, aviation carries sheet of journey of electronic passenger ticket to be able to balance electric message is fare + fuel surtax.
12, ticket is touched buckling is not the sum according to ticket, however first conversion is do not contain taxes specified number, multiply again collect with applicable value added tax rate.
