The first mistake is that the special ticket for simple tax calculation can not be deducted
Many people mistakenly Understand Article 10 of the Provisional Regulations on value added tax.Article 10 of the Provisional Regulations on value added tax stipulates that the input tax of the following items shall not be deducted from the output tax. Among them, the article refers to the purchased goods, services, services, intangible assets and real estate used for simple tax calculation, VAT exemption, collective welfare or personal consumption;
The input tax used for the simple tax items shall not be deducted from the output tax. It refers to that as a taxpayer with simple tax calculation, if the input tax involved in the simple tax calculation item is involved, the part shall not be deducted.
Instead of the VAT special invoice issued by itself which adopts simple tax calculation, the receiving unit can not deduct, and the receiving unit can deduct as long as it is no longer used for the non deductible items.
For example, if the general taxpayer provides construction services for old projects and adopts simple tax calculation, the special invoice obtained by the taxpayer for the purchase of materials for this project is not deductible.However, the 3% VAT special invoice issued to the owner can be deducted if the owner meets the conditions.
Second, small-scale taxpayers must return the VAT special invoice
First of all, there are no policies and regulations, and small-scale enterprises can not obtain special tickets. Articles 3 and 11 of the VAT guidelines of the general tax administration are very clear.Article 3 stipulates that when a VAT taxpayer purchases goods, services, intangible assets or real estate, it shall provide the seller with the buyer's name (not a natural person), taxpayer's identification number or unified social credit code, address and telephone number, opening bank and account number information when purchasing goods, services, services, intangible assets or real estate, and does not need to provide business license, tax registration certificate, organization code certificate, etcAccount opening license, registration form of general VAT taxpayer qualification and other relevant certificates or other supporting materials.11、 Under one of the following circumstances, no special VAT invoice shall be issued: (1) selling goods to consumers, providing taxable services or engaging in taxable acts;（2） Where the sales of goods, the provision of taxable services or the occurrence of taxable activities are subject to VAT exemption provisions, unless otherwise stipulated by laws, regulations and the State Administration of taxation;（3） In other words, the seller has no obligation to check whether the buyer is a small-scale taxpayer when issuing a special invoice. As long as it does not belong to the sales behavior of not issuing special invoice, the buyer provides the billing information.The Seller shall issue a special VAT invoice for the other party, which shall not be rejected.
Then, in the daily work, there will be small-scale special invoice.With regard to the issue of obtaining special tickets on a small scale, we should correctly understand whether it is not possible to obtain them, but it is not recommended to obtain them. If they do not want to change them, they can be directly included in the cost of tax inclusive prices. Small scale tickets do not involve the problem of detention, because there is no deduction.
Mistake 3, must have the invoice, obtains the input invoice to be able to check the deduction.
The value-added tax paid or borne by taxpayers in purchasing goods, processing, repair and repair services, services, intangible assets or real estate can be deducted from the output tax, except for the circumstances that are clearly not deductible under the current policy.
All of them can be deducted from the sales items, which does not mean that the input invoice can be checked only after the invoice sales are available.When the general taxpayer obtains the deduction voucher such as the VAT special invoice, regardless of whether there is invoice sales behavior, the deduction can be checked. After checking, the taxpayer needs to fill in the declaration form for declaration.If there is no output, then the return is reflected as a set off. It is OK to deduct the output tax in the next period, instead of checking the deduction only after the output is available.
In order to balance the tax burden, some taxpayers have to check the deduction only when they have the output. This is no problem. However, these behaviors mislead some Xiaobai and make them feel that they must have an invoice to check the invoice. This is a misunderstanding.
Error 4. How much tax rate invoice can only be offset by how much tax invoice
It is not the matching relationship, but the "tax amount" that meets the requirements is deducted, not the tax rate.
As long as we obtain the legal tax deduction certificate, we can directly deduct the tax according to the tax amount indicated or calculated in the tax deduction certificate. As to whether it should match the sales tax rate, there is no such statement.
The unit that you sell goods sells goods with the tax rate of 13%. As long as you pay or bear the deductible input tax, whether it is the special ticket of 5% for the labor dispatch service, 13% for the goods you purchase, 9% for the transportation fee, and 3% for the small-scale agent issued by your office decoration.It's all deductible.
It's all deductible.
Mistake 5, do not have to declare and pay taxes if you don't make an invoice
Many Xiaobai feel that if I don't make an invoice, I don't have to pay tax. Therefore, the tax bureau must let me make an invoice, and I can declare it directly according to the invoice.
This is a big mistake. As long as you are within the scope of VAT and meet the tax liability time, you should declare and pay VAT. Invoice is not the standard. If the time of tax liability is reached, even if there is no invoice, you need to declare it.
How to pay tax without invoice?It's very simple. The declaration forms do not invoice income declaration.
Six, zero declaration is the tax is 0
No tax in the current period is not equal to zero declaration.
Taxpayers and withholding agents who have registered with the tax authorities have not conducted any taxable activities in the current period. In accordance with the provisions of the national tax laws, administrative regulations and rules, they shall go through the zero declaration procedures with the tax authorities and indicate that there are no taxable items in the current period.
Generally speaking, there is no taxable income (sales volume) and no taxable amount during the period of tax declaration (for example, the period of November declaration is October), which is called zero declaration.
To put it simply, you do not have any business in the current period. Keep a blank declaration form and submit it directly.
Long term zero declaration will affect the credit rating, but also cause tax warning prompt.
Error 7, can offset input tax only VAT special invoice
The VAT deduction voucher refers to the voucher that the taxpayer obtains or issues when purchasing goods, processing, repairing and repairing services, services, intangible assets or real estate, recording the value-added tax paid or borne, and accordingly deducing the input tax from the output tax.It includes: 1. VAT special invoice;2. Special payment certificate of import value-added tax of customs;3. Purchase invoice of agricultural products; 4. Sales invoice of agricultural products;5. The tax payment certificate of the people's Republic of China for tax payment received from the tax authorities or domestic agents by accepting the taxable services provided by overseas units or individuals;6. Unified invoice for motor vehicle sales;7. Toll invoices (excluding financial bills) paid by general VAT taxpayers for bridges and gates.8. Electronic toll invoice 9, electronic ordinary invoice of value-added tax obtained by purchasing passenger transportation service, etc
Don't think that only special tickets can be deducted.
All businesses need to be invoiced
Whether the invoice can not be issued, the key is to see whether the sales behavior belongs to the VAT taxable items, if it belongs to that, it must be invoiced.If it is not a taxable item, it is not necessary to issue VAT invoice and pay VAT.
If it is not a VAT taxable item, there is no need to issue an invoice.
Let's talk about the case of liquidated damages. If the buyer fails to perform the contract, the seller will confiscate the deposit. At this time, the business has not yet taken place and the seller has not provided taxable behavior.Therefore, it is not necessary to issue an invoice for the liquidated damages, but to issue a receipt for collection.
According to the provisions of Announcement No. 28, if the enterprise's expenditure items in China are not taxable items, other external vouchers (signed contracts, payment certificates or judgments and other effective legal documents) other than the invoice issued by the other party shall be taken as the voucher, and the deduction before the enterprise income tax shall be taken as the pre tax deduction voucher.
No business, no business, no tax this month
Some taxpayers think that they need to fill in the declaration form when they have business, but they don't need to report if they have no business or do not reach the threshold.
No, it is not. Timely and truthful declaration is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities. It is also the main source of tax management information of tax authorities, understand the economic activities of taxpayers, and master and analyze the changes of tax sources.If a taxpayer fails to declare, the tax authorities may impose a fine of less than 10000 yuan on the taxpayer in accordance with the tax administration law.
If nothing happens, zero declaration can be made on time.
Error 10, copy tax is copy tax and tax declaration
Tax copying is to record the invoice issued in the current month into the IC card of the invoice. This process is generally called copying tax, and then reporting the copied data to the tax authorities. This process is called tax declaration, which together is called tax copying.
Tax declaration refers to filling in the tax return form in the electronic tax bureau.
In fact, copying tax returns is not called copying tax returns now, but we are used to it.
The data collected and reported by the taxpayer will be compared with the data filled in the tax declaration. If the comparison does not match, the tax declaration cannot be passed. Now, in order to facilitate the filling in of the tax declaration system, the data collected and reported by the taxpayer is automatically extracted. Therefore, the system also sets the copy report before the tax declaration.