Here comes the dry goods!
What materials do you need to prepare for auto rental invoice?
Can small-scale taxpayers enjoy the exemption of VAT after they have opened and issued on behalf of more than 450000 yuan?
How to judge the pre tax deduction of R & D expenses of enterprises with both manufacturing income and other business income?
How to withholding and prepaying individual income tax for full-time students' labor remuneration income?
The State Administration of Taxation and the tax bureaus of various provinces and cities have collected questions and answers online.Dalian finance company takes you one key to understand the popular answers of various countries.
Q: what materials do you need to prepare for the invoice of car rental?Is there a quota limit?Do I have to go to issue it in person?
A: if you are consulting about the business of a natural person renting a car and applying for the tax authorities to issue ordinary invoices on behalf of the tax authorities, according to the provisions of the tax service standards of the tax authorities, the following information is required for the application of the natural person to issue ordinary invoice on behalf of the tax authorities: the tax declaration form for issuing value-added tax invoice on behalf of a natural person, the original and copy of the identity card of the natural person.
According to the provisions of Article 22 of the decision of the State Council on Amending the measures of the people's Republic of China on invoice management, the invoice shall be issued truthfully at one time in accordance with the prescribed time limit, sequence and column, and stamped with the special invoice seal.
Therefore, the invoice is issued according to the real business and the natural person temporarily obtains income. If he needs to issue an invoice, he can apply for the tax authority to issue the invoice on behalf of the tax authority without limiting the amount. In order to avoid the false use of information, it is suggested that the lessor should bring the relevant information to apply for issuing the invoice on behalf of the owner.
The above reply is for reference only.
Q: For small-scale taxpayers who pay taxes on a quarterly basis, the sales amount of self issued ordinary invoice is no more than 450000 yuan, and the sales amount of special invoice issued on behalf of the taxpayer exceeds 450000 yuan, can the part of self issued ordinary invoice enjoy the VAT exemption?
A: the small-scale taxpayers paying taxes on a quarterly basis shall calculate the sales volume by combining the taxable behaviors including sales of goods, services, services and intangible assets to determine whether the tax-free standard of 450000 yuan is reached, including the sales volume with special VAT invoice, the sales volume with ordinary VAT invoice and the sales volume without invoice.Therefore, the situation mentioned in the question can not enjoy the preferential policy of VAT exemption.
Q: How can enterprises with both manufacturing income and other business income be judged whether they belong to manufacturing industry or not?
A: manufacturing enterprises are those whose main business is manufacturing business and enjoy preferential treatment. The proportion of main business income in the current year accounts for more than 50% of the total revenue.Other enterprises are those whose manufacturing income accounts for less than 50% of the total income.Total income shall be implemented in accordance with the provisions of Article 6 of the enterprise income tax law. Specifically, it refers to the income obtained by an enterprise from various sources in monetary and non monetary forms, including income from sales of goods, income from providing labor services, income from transfer of property, dividend and other equity investment income, interest income, rental income, royalty income, donation income, etcOther income.
Q: Our company is a small-scale taxpayer of VAT declared on a quarterly basis, and the sales volume in the third quarter was 400000 yuan. However, due to the special VAT invoice deduction required by downstream enterprises, our company issued a VAT special invoice with a rate of 1% for 150000 yuan of income business.May I ask if my company can enjoy the VAT exemption policy?
A: according to the announcement of the State Administration of Taxation on the exemption of small-scale taxpayers from VAT (No. 5, 2021), your company's quarterly sales volume does not exceed 450000 yuan, and you can enjoy the VAT exemption policy and issue ordinary VAT invoices.Since your company has issued a special VAT invoice to the buyer for 150000 yuan of income, according to the regulations, it is necessary to calculate and pay VAT according to the sales amount and applicable levy rate indicated in the invoice (i.e., 1500 yuan = 150000 yuan * 1%).For the part of the income (250000 yuan = 400000 yuan - 150000 yuan) without special VAT invoice, they can still enjoy the VAT exemption policy.
Q: How to withholding and paying individual income tax for students who are receiving full-time academic education because of their internship income?
A: according to the announcement of the State Administration of Taxation on improving and adjusting the methods of withholding and prepaying individual income tax of some taxpayers (Announcement No. 3 of the State Administration of Taxation in 2020), "2. If a student who is receiving full-time academic education obtains labor remuneration as a result of internship, the withholding agent may, in accordance withAccording to the notice of the State Administration of Taxation on Issuing the administrative measures for withholding and declaration of individual income tax (for Trial Implementation) (No. 61 of 2018), the accumulated withholding method is used to calculate and withholding the withholding tax. "
Q: I am the person in charge of a private enterprise. The relevant subsidies and bonuses for the staff involved in epidemic prevention and control in our hospital are required to pay personal income this year?
A: according to the announcement of the Ministry of Finance and the State Administration of Taxation on the individual income tax policies related to the prevention and control of the new coronavirus infection (Announcement No. 0 of 2020 of the Ministry of Finance and the State Administration of Taxation), the announcement of the Ministry of Finance and the State Administration of Taxation on the implementation period of tax and fee policies supporting epidemic prevention and control and supply guarantee (Announcement No. 28 of 2020)Announcement of the Ministry of Finance and the State Administration of Taxation on the continuation of preferential policies for taxes and fees in response to the epidemic situation (Announcement No. 7 of 2021 of the Ministry of Finance and the State Administration of Taxation)From January 1, 2020 to December 31, 2021, the temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention workers participating in epidemic prevention and control work according to the standards stipulated by the government shall be exempted from individual income tax. The standards stipulated by the government include the subsidies and bonus standards stipulated by the governments at all levels. The temporary work subsidies and bonuses provided by the people's governments at or above the provincial level shall be exempted from individual income taxThe hourly work allowance and bonus shall be implemented by comparison. Therefore, you do not need to pay personal income for the subsidy and bonus standard you get according to the regulations this year
Q: How to deal with the abnormal VAT deduction voucher with input tax transferred out after the declaration form is integrated?
A: fill in the input tax amount transferred out by the abnormal VAT deduction voucher in column 23a of the attached information of the VAT and additional tax return form (applicable to general taxpayers) and its attached information.After the abnormal VAT deduction voucher is transferred out, if it is allowed to continue to be deducted after verification, and the taxpayer reconfirms it for deduction, fill in the negative number in this column.
In July 2021 and after the tax period, the taxpayer shall be regarded as the abnormal voucher for input transfer out processing. After the abnormal voucher is removed, the taxpayer shall check the relevant invoice again through the VAT invoice comprehensive service platform, and then, when handling the declaration of VAT and additional tax in the period to which the deduction check belongs, the data shall be listed in accordance with the VAT and additional tax return（2） Fill in the instructions, and include the amount of tax allowed to be deducted into the attached information of VAT and additional tax return (2) in negative formColumn 23a. For abnormal vouchers that have been transferred out before the tax period of July 2021, there is no need to check the deduction again. After verification by the tax authorities, the tax allowed to continue to be deducted can be directly included in column 23a of the attached information of VAT and additional tax return (2).