December is both the end of the quarter and the end of the year.
For corporate finance and taxation personnel, especially those in charge of Finance and taxation, December is even more intense and busy - so, what matters should be paid attention to in tax declaration without tax invoice?
Non taxable items without sales
Article 9 of the announcement of the State Administration of Taxation on Several Issues concerning the collection and management of the pilot project of replacing business tax with value-added tax (Announcement No. 53 of 2016 of the State Administration of Taxation) stipulates that 6 "non taxable items without sales behavior" shall be added to be used for the situations in which taxpayers collect funds but no sales of goods, taxable services, services, intangible assets or real estate occur.
At the same time, it is also stipulated that the code of "non taxable items without sales behavior" shall be used, and "no tax" shall be filled in the column of invoice tax rate, and no special VAT invoice shall be issued.
Up to now, there are 16 items of tax classification codes for goods and services under the subheading of "non taxable items without sales behavior" at the beginning of code 6
601: prepaid card sales and recharge;
602: advance payment for sales of self-developed real estate projects;
603: business tax has been declared and paid, but supplementary invoice has not been issued;
604: collecting stamp duty on behalf of others;
605: collecting vehicle and vessel use tax on behalf of others;
606: financial sale and leaseback, leaseholder's sale of assets;
607: real estate involved in asset restructuring;
608: land use rights involved in asset restructuring;
609: acting as agent for the payment of duty-free import goods;
610: prize invoice and bonus payment;
611: no tax on tap water;
612: advance payment for construction services;
613: collection of Civil Aviation Development Fund;
614: the auction house is entrusted to auction cultural relics and artworks to collect payment for goods;
615: revenue from financial subsidies not linked to sales behavior;
616: goods involved in asset restructuring.
Matters needing attention when issuing "non tax invoice"
1. When the taxpayer issues the above-mentioned "non tax invoice" in accordance with the provisions, there is no case of selling goods, taxable services, services, intangible assets or real estate, so the corresponding sales amount does not need to be reflected in the VAT and additional tax return and its attached materials.
2. Article 10 and Article 19 of the announcement of the State Administration of Taxation on Issuing the Interim Measures for the administration of value added tax on the sale of self-developed real estate projects by real estate development enterprises (announcement of the State Administration of Taxation, No. 8, 2016), taxpayers who sell self-developed real estate projects by way of advance payment shall pay VAT in advance at a rate of 3% when receiving the advance payment.
For this reason, real estate development enterprises sell self-developed real estate projects, and issue a "non tax invoice" with the code of 602 "advance payment for sales of self-developed real estate projects", although it is not necessary to fill in the VAT and additional tax return and its attached materials,However, it is necessary to fill in the VAT and additional tax prepayment form and its attached information in the reporting period, and pay VAT in advance at the rate of 3%.
3. Article 3 of the notice of the State Administration of Taxation of the Ministry of Finance on the pilot policy of replacing business tax with value-added tax for construction services (CS  No. 58) stipulates that when a taxpayer obtains advance payment for construction services, it shall prepay value-added tax in accordance with the prescribed prepayment rate (2% for general tax calculation and 3% for simple tax calculation) based on the balance after deducting the paid subcontract payment from the advance payment.
Therefore, when a taxpayer providing construction services obtains advance payment and issues a "non tax invoice" with the code of 612 "advance collection of construction services", although the corresponding advance collection does not need to be filled in the declaration form of value added tax and additional tax and its attached materials, it is necessary to fill in the advance payment form of value added tax and additional tax and its attached materials in the reporting period,Value added tax shall be paid in advance at the prescribed rate.It can be seen that the corresponding amount obtained from other non taxable items does not need to fill in the VAT and additional tax return form and its attached information in the reporting period.If the system is not consistent with the invoice system, the taxpayer can go to the competent tax authorities for processing.