Journalism

The invoice has no remarks, can it be recorded?Questions and answers on tax planning in Dalian

2021-09-01

I don't know how to deal with the financial and tax problems.It doesn't matter. Huacai finance and taxation advisory group is online. Every week, we will sort out some representative questions and share them with you for reference.Let's see what we've asked this week!!


Q1 questions

The company receives the goods transportation service invoice, does not have the remark column to be able to enter the account?

answer:

Hello, it is suggested that the invoice be returned and reissued.General VAT taxpayers provide goods transportation services, using VAT special invoice and VAT ordinary invoice. When issuing the invoice, the place of departure, destination, vehicle type and vehicle number as well as the information of transported goods shall be filled in the remarks column of the invoice. If there are more contents, a list can be attached.


Q2 questions

The husband has the first housing loan before marriage, and he has already enjoyed the interest deduction of the first housing loan before marriage. After marriage, he purchases a new house and records it in his wife's name. If the house meets the conditions of the first set of loan, can the wife enjoy the special additional deduction of loan interest?

answer:

After marriage, if the husband continues to enjoy the housing loan interest deduction for the pre marital housing purchase, both husband and wife can no longer enjoy the housing loan interest deduction for other housing.


After marriage, if the husband does not enjoy the housing loan interest deduction for the house purchased before marriage, and the wife has not enjoyed the housing loan interest deduction before marriage, then the wife can enjoy the housing loan interest deduction for the newly purchased house after marriage.


Document basis: Notice of the State Council on printing and distributing the Interim Measures for special additional deduction of individual income tax (GF [2018] No. 41)


Q3 questions

My company is a construction enterprise, the purchase of sand and stone transportation fees do not Sign a transportation contract, the carrier is an individual and provides transportation Input invoice, please pay stamp duty on this transportation invoice Is that right?

answer:

Hello, I need it.According to the provisions of the Interim Regulations of the people's Republic of China on stamp duty, the units and individuals who establish and receive the certificates listed in these regulations within the territory of the people's Republic of China are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of these regulations.If a contract is not signed, the agreement, contract, contract, document, confirmation and other documents with contract effect shall be subject to stamp duty as required.The duty rate of the contract of carriage of goods is 0.5 ‰.


Q4 questions

Can general taxpayers be registered as small-scale taxpayers?

answer:

If the general taxpayer meets the following conditions, he / she can choose to be registered as a small-scale taxpayer before December 31, 2020: the accumulated sales amount of 12 consecutive months (1 month as a tax period) or 4 consecutive quarters (1 quarter as a tax period) before the registration date does not exceed 5 million yuan.


Other matters concerning the transfer of general taxpayers to small-scale taxpayers shall be implemented in accordance with the relevant provisions of the announcement of the State Administration of Taxation on the unification of the standards for small-scale taxpayers and other VAT issues (No. 8, 2018) and the announcement of the State Administration of Taxation on unifying the standards of small-scale taxpayers on export tax rebate (Exemption) (No. 20, 2018).


Effective from the date of promulgation. If the document is issued on April 23, 2020, the matters that have not been dealt with before shall be implemented in accordance with this announcement, and the handled matters shall not be adjusted.


Document basis: announcement of the State Administration of Taxation on defining the issues of VAT collection and management such as second-hand car distribution (Announcement No. 9, 2020)


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