Home >> Tax knowledge >> Value added tax
Value added tax
14-03-27
14-03-27
Collection agencies: the Shanghai Municipal State Taxation Bureaus; District, county, State Tax Bureau in Shanghai..
The collection of objects: the units and individuals to provide processing, repairs and replacement services, and imported goods within the people's Republic of China for sales of goods or.
The amount of levy:
1, the levy scope: sales in the territory of the people's Republic of goods or the provision of processing, repairs and replacement services, and imported goods.
2, applicable tax rates in value added tax or levy rate of zero tax rate of export goods (except as otherwise stipulated by the state; 13%): (1) the grain, edible vegetable oil (2) tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, methane, coal (3) book newspapers, magazines, (4) feed, fertilizer, pesticide, agricultural machinery, agricultural film (5) other goods as prescribed by the State Council: 17%: processing, repairs and replacement services, and except for the zero tax rate, the tax rate of 13% other goods import or sales: 6%: small scale taxpayers (non business):4%: small business enterprise (to be approved every year).
3, the threshold value added tax rate. Shanghai area: (1) sales of goods of the cutoff point for monthly sales of 5000 yuan; (2) sales taxable services, the threshold for monthly sales of 3000; (3) according to the tax threshold for each (Japan) sales of 200 yuan to 50 yuan. Note: the starting point of the value added tax applicable scope is limited to individuals.
4, input, output, the tax payable shall be computed input tax. The input tax is a value-added tax for taxpayers who purchase goods or taxable services paid or borne. (1) to the input tax deducted from the output tax amount: 1) indicate the value-added tax from the sales side has the special VAT invoices; 2) indicate the value-added tax payment receipts obtained from the customs office of the input tax; 3) purchase of tax exempt agricultural products, waste materials acquisition and goods transportation costs to the deduction, the formula: the input tax = purchase price (or freight) x deduction rate; 4) approved by the State Council, since July 1, 1998, the value-added tax general taxpayer purchases or sales of taxable goods transportation costs deducted rate decreased from 10% to 7%. Where July 1, 1998 after deduction of input tax declaration transport costs, regardless of whether the transport invoices issued by the state, when the transport cost has been paid, according to 7% of the input tax deduction rate calculation. (2) no input tax deduction: 1) purchased fixed assets (tax rebate domestically made equipment purchased by foreign-invested enterprises preferential see fourth); 2) for the purchase of goods or taxable services and non taxable items; 3) for the purchase of goods or taxable services tax exempt items; 4) for the purchase of goods or taxable services collective welfare or personal consumption; 5) abnormal loss of purchased goods; 6) non normal consumed in products, finished products purchasing goods or taxable services. The output tax. The output tax refers to the taxpayers selling goods or providing taxable services, shall be calculated according to the sales and the VAT rate, and to the purchase of goods or taxable services shall accept the VAT charges. (1) the amount of calculation formula: = sales amount x tax or VAT = composite assessable price x tax rate. (2) calculate the output tax sales: refers to the taxpayers selling goods or taxable services from the buyer for the total price and other expenses (excluding VAT collected). The amount of tax payable. The taxable amount of balance of the current output tax is the period after deducting the input tax. Formula: the amount of tax payable = current output tax - the input tax for the period is less than the current VAT input tax deduction is insufficient, the insufficient part can be carried forward to offset.
5, the tax payment place: (1) fixed establishment shall apply to the local competent tax authorities. The head office and branches are not in the same county (city), shall be separately with their respective local competent tax authorities. (2) fixed operators to the county (city) the sale of goods, shall apply to the local competent tax authorities for issuing outbound business activities tax management certificate, to the local competent tax authorities. (3) without a fixed base selling goods or taxable services, shall apply to the local competent tax authorities. (4) the import goods shall be made by the importer, or their agents to the customs the customs declaration.
6, the obligations to pay taxes in time: (1) take direct collection of sales of goods, regardless of whether the goods are received send, sales or obtained from the sales of credentials, the day and the bill of lading to the buyer; (2) take the collection and entrusted with the bank payment for the goods sold, delivered goods that day and completed collection procedures; (3) to sell goods on credit and payment methods according to the date of receipt of the day, as agreed in the contract; (4) payment received in advance sales of goods, as the goods are delivered; (5) commissioned by the taxpayer to sell the goods for the day he received from the consignee, sales commission list; (6) the sales of taxable services, to provide services and sales or made the day of receipt for sales credentials; (7) a taxpayer as sales of goods, the goods are transferred to.
7, tax deadline: Value Added Tax assessable period shall be one day, three days, five days, ten days, fifteen days or a month. The specific payment period, by the competent tax authorities according to the magnitude of the tax payable of the taxpayers shall be separately approved; not according to the fixed term tax, according to tax. (taxpayers that adopt one month as a tax paying period, report and pay tax within ten days from the date of expiration of the term; in a day, three days, five days, ten days or fifteen days as a tax paying period, within five days from the date of expiration of the tax payment, in the second month within ten days from the date of tax declaration and settlement of the payable taxes last month. ) taxpayers importing goods shall pay tax within seven days, the next day when the customs issues of tax payment certificates. For taxpayers exporting goods, the tax authorities shall handle the export tax rebate.
The collection of objects: the units and individuals to provide processing, repairs and replacement services, and imported goods within the people's Republic of China for sales of goods or.
The amount of levy:
1, the levy scope: sales in the territory of the people's Republic of goods or the provision of processing, repairs and replacement services, and imported goods.
2, applicable tax rates in value added tax or levy rate of zero tax rate of export goods (except as otherwise stipulated by the state; 13%): (1) the grain, edible vegetable oil (2) tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, methane, coal (3) book newspapers, magazines, (4) feed, fertilizer, pesticide, agricultural machinery, agricultural film (5) other goods as prescribed by the State Council: 17%: processing, repairs and replacement services, and except for the zero tax rate, the tax rate of 13% other goods import or sales: 6%: small scale taxpayers (non business):4%: small business enterprise (to be approved every year).
3, the threshold value added tax rate. Shanghai area: (1) sales of goods of the cutoff point for monthly sales of 5000 yuan; (2) sales taxable services, the threshold for monthly sales of 3000; (3) according to the tax threshold for each (Japan) sales of 200 yuan to 50 yuan. Note: the starting point of the value added tax applicable scope is limited to individuals.
4, input, output, the tax payable shall be computed input tax. The input tax is a value-added tax for taxpayers who purchase goods or taxable services paid or borne. (1) to the input tax deducted from the output tax amount: 1) indicate the value-added tax from the sales side has the special VAT invoices; 2) indicate the value-added tax payment receipts obtained from the customs office of the input tax; 3) purchase of tax exempt agricultural products, waste materials acquisition and goods transportation costs to the deduction, the formula: the input tax = purchase price (or freight) x deduction rate; 4) approved by the State Council, since July 1, 1998, the value-added tax general taxpayer purchases or sales of taxable goods transportation costs deducted rate decreased from 10% to 7%. Where July 1, 1998 after deduction of input tax declaration transport costs, regardless of whether the transport invoices issued by the state, when the transport cost has been paid, according to 7% of the input tax deduction rate calculation. (2) no input tax deduction: 1) purchased fixed assets (tax rebate domestically made equipment purchased by foreign-invested enterprises preferential see fourth); 2) for the purchase of goods or taxable services and non taxable items; 3) for the purchase of goods or taxable services tax exempt items; 4) for the purchase of goods or taxable services collective welfare or personal consumption; 5) abnormal loss of purchased goods; 6) non normal consumed in products, finished products purchasing goods or taxable services. The output tax. The output tax refers to the taxpayers selling goods or providing taxable services, shall be calculated according to the sales and the VAT rate, and to the purchase of goods or taxable services shall accept the VAT charges. (1) the amount of calculation formula: = sales amount x tax or VAT = composite assessable price x tax rate. (2) calculate the output tax sales: refers to the taxpayers selling goods or taxable services from the buyer for the total price and other expenses (excluding VAT collected). The amount of tax payable. The taxable amount of balance of the current output tax is the period after deducting the input tax. Formula: the amount of tax payable = current output tax - the input tax for the period is less than the current VAT input tax deduction is insufficient, the insufficient part can be carried forward to offset.
5, the tax payment place: (1) fixed establishment shall apply to the local competent tax authorities. The head office and branches are not in the same county (city), shall be separately with their respective local competent tax authorities. (2) fixed operators to the county (city) the sale of goods, shall apply to the local competent tax authorities for issuing outbound business activities tax management certificate, to the local competent tax authorities. (3) without a fixed base selling goods or taxable services, shall apply to the local competent tax authorities. (4) the import goods shall be made by the importer, or their agents to the customs the customs declaration.
6, the obligations to pay taxes in time: (1) take direct collection of sales of goods, regardless of whether the goods are received send, sales or obtained from the sales of credentials, the day and the bill of lading to the buyer; (2) take the collection and entrusted with the bank payment for the goods sold, delivered goods that day and completed collection procedures; (3) to sell goods on credit and payment methods according to the date of receipt of the day, as agreed in the contract; (4) payment received in advance sales of goods, as the goods are delivered; (5) commissioned by the taxpayer to sell the goods for the day he received from the consignee, sales commission list; (6) the sales of taxable services, to provide services and sales or made the day of receipt for sales credentials; (7) a taxpayer as sales of goods, the goods are transferred to.
7, tax deadline: Value Added Tax assessable period shall be one day, three days, five days, ten days, fifteen days or a month. The specific payment period, by the competent tax authorities according to the magnitude of the tax payable of the taxpayers shall be separately approved; not according to the fixed term tax, according to tax. (taxpayers that adopt one month as a tax paying period, report and pay tax within ten days from the date of expiration of the term; in a day, three days, five days, ten days or fifteen days as a tax paying period, within five days from the date of expiration of the tax payment, in the second month within ten days from the date of tax declaration and settlement of the payable taxes last month. ) taxpayers importing goods shall pay tax within seven days, the next day when the customs issues of tax payment certificates. For taxpayers exporting goods, the tax authorities shall handle the export tax rebate.
上一篇:Financial services 下一篇:Tax knowledge
