there are clear documents to inform the adjustment of vat tax rate:5moon1from the date, the third-rate vat tax rate is16% 、10%、 6%。（for details, please see:just! it's settled! small-scale taxpayer standards500ten thousand! the new vat tax rate is officially confirmed!）

 

regarding this tax reform, the editor will give you an explanation~

 

one,3the purchase contracts and sales contracts during the month-to-may period should be considered as the tax rate reduction. whether the contract should be signed after may 1st, or the tax rate impact should be considered when signing the contract. the purchase unit price should be considered as the price reduction.financial personnel must sort out the company's long-term contracts。

 

2. unify the standard of small-scale vat taxpayers, by5010,000 yuan and 800,000 yuan were raised to 5 million yuan.this policy brings great benefits to enterprises，can be turned back to becoming a small-scale taxpayer. but at the same time, one problem needs to be considered ，if your customers are general taxpayers, you become a small-scale taxpayer and cannot issue a special value-added tax invoice for general taxpayers, the loss will be more than worth it.。

 

3. if we are5if you receive the previous contract invoice after month 1, can you deduct it? if may 1 is used as the dividing point, the company should try to sign the contract before may 1 and issue all input invoices to verify it first, so as not to cause unnecessary trouble in subsequent work. for some long-term contracts, relatively large contracts, and executed parts, such as advanced manufacturing industries such as equipment manufacturing, modern service industries such as r&d, and power grid enterprises that have not deducted the input tax within a certain period of time, will be refunded in one lump sum.taxation clear regulations 。

 

4monthly check contract invoices, pay attention26a question

1、17%、11%special invoice5moon1can it be deducted in the future?5moon1obtain after the day5moon1issued a few days ago17%or11%can special invoices be deducted?

 

the input tax is“the amount of vat paid or borne” and the tax rate /the collection rate has nothing to do with that. the special value-added tax invoices received by the general taxpayer shall be deducted according to the value-added tax amount stated in the invoice. from another perspective, if the seller issues a special invoice of 17% or 11%, he has paid 17% or 11% of the value-added tax amount. therefore, it is not necessary to obtain a special invoice of 17% or 11% before may 1. as long as you authenticate within 360 days from the date of issuance or log in to the vat invoice to select the confirmation platform for confirmation, the input tax amount of 17% or 11% can be deducted according to regulations. however, it is recommended to authenticate the received invoice. even if it can be refunded in the future, the procedures may be more complicated.

 

2、purchase goods,5moon1recently, obtained17%special tax rate invoices are deducted according to regulations.5moon1in the future sales (general tax calculation method), can still adapt16%tax rate?

 

5starting from the 1st of the month, all applicable 17% will be adjusted to 16%. if you purchase goods, you will obtain a special invoice for tax rate of 17% before may 1st, and sales after may 1st (general tax calculation method) will also be subject to the 16% tax rate. don’t feel like “taking advantage”, no! because the seller has paid 17%, he has paid 17% of the vat.

 

3、 the seller waited for it5.1how to deal with it when you are only issuing an invoice?

it depends on your supply chain bargaining power. we can postpone payments, and the seller will also consider funding issues. 。

 

4、which one is more advantageous, simple collection or small scale?

this requires specific analysis of specific issues. if a general taxpayer chooses simple tax calculation, he cannot enjoy the vat quarter9a discount of 10,000 yuan is available for small-scale taxpayers.

 

5、the policy stipulates that general taxpayers can be changed to small-scale taxpayers within a certain period of time. how do you understand this certain period of time? does the system exist or just5moon1a certain time period after the day?

yes, you should pay attention to the latest notice of the taxation bureau and wait for the latest policy.

 

6、convert to small scale, but with fixed assets,40%how to deal with the deposit?

in principle, deductions cannot be made anymore. once converted into small-scale taxpayers, they can only be transferred to the cost.

 

7、can all companies reduce tax rates?

enterprises that produce, sell goods and goods will reduce their price16%，the value-added tax rate for industries such as transportation, construction, basic telecommunications services and agricultural products has been reduced to10%，the service industry remains unchanged, or6%。

 

8、commercial wholesale and industrial enterprises are now relocated to500ten thousand yuan can be converted into a general taxpayer if the other party fails to achieve the500if it’s ten thousand yuan, then he can’t issue a special invoice for me. as the buyer, wouldn’t he lose money?

the other party can open it on behalf of others3%special invoices cannot be issued17%it is indeed not cost-effective as a buyer.

 

9、the vat tax burden has been reduced, profits have increased accordingly, and corporate income tax rate has been increased25%，is the company really beneficial? 

value-added tax is an extra-price tax that does not affect profits or cash flow.

 

10、 small-scale taxpayer sales increase,what impact does it have on small-scale taxpayers? or is there any benefit?

the advantage for small-scale taxpayers is that low-tax invoices can continue to be used3%or5%，accounting processing is relatively simple, annual sales are500if you are less than 10,000 yuan, you can also become a small-scale taxpayer.

 

11、5moon1what is the impact of issuing a special value-added tax invoice for red letters after the day?

when issuing a red invoice, the tax rate should not be issued in the invoice system, and in the end, you can only get a tax refund.

 

12、i would like to ask a small-scale taxpayer that the company account has collected money and then transferred it to the legal person's private account. the boss has used it for his family. is there any risk??

as a shareholder, if the shareholder does not repay the loan to the company within one year, the legal person shall20%pay personal income tax.

 

13、 can the input tax that has not been paid out in agricultural machinery and equipment be refunded?

best in4whether the certification can be refunded before the end of the month depends on the contract date and the invoice issuance date.

 

14、if according to the contract, the invoice time is when the shipment is delivered, the shipment is5months later, should we open all the policies before the implementation of this policy, regardless of whether the other party requires them to be opened?

according to the new policy, enterprises must manage the newly signed contracts well and can sign16%or10%tax rate contract.

 

15、old real estate projects5%what to do?

intermittent execution of simple collection,5%paying value-added tax will not affect it.

 

16、 after the implementation of the new policy17%is there a deduction period for special invoices with tax rates?

we must wait for the latest notice from the taxation bureau, and enterprises should do a good job in sorting out input invoices, and which invoices are5moon1can be received before the day and certified.

 

17、is tax rate change beneficial or unfavorable to both buyers and sellers?

it is beneficial to both buyers and sellers, and pay one point less vat tax.

 

18、grain and oil have also been reduced to10%?

yes, the primary agricultural product tax rate11%adjust to10%。

 

19、the standards for small-scale taxpayers in industrial and commercial enterprises are raised to500does 10,000 yuan mean that the input deduction of general taxpayers will be reduced? will implement a wider range of small-scale taxpayers' self-publication3%tax rate invoice?

it will not decrease. if i were the buyer, i would consider cooperating with general taxpayers. if it was converted to a small scale, it would reduce orders or find new partners. for general taxpayers, they should consider their customer needs and should not be converted to small-scale taxpayers at will.

 

20、5moon1the contract signed a few days ago, wait5moon1go to the daily invoice and press10％is it?

it depends on the contract execution time, if it is5moon1the contract will be executed after the day and the10%the contract signed can be opened10%invoice.

 

21、5moon1start processing on the day2009year1moon1what will be the tax rate for old equipment purchased in the future?

it depends on whether the equipment value-added tax is deducted at the time. if it has been deducted and is a general taxpayer enterprise,16%issuing a special invoice, if2009year1moon1the daily purchase is a normal invoice,3%simple press2%collection.

 

22、now i want to ask what impact it has on both the purchase and sales parties? can you tell me in detail? what about the general contract for the construction? lease old projects5%what about?

old projects have no impact, taxation is calculated based on simplified projects, new projects, and long-term contracts should be considered as a supplementary agreement, as a change in the value-added tax rate, the contract amount will be reduced1one dot.

 

23、the corporate income tax of real estate companies is now approved and collected. after the merger of national and local taxes, must it be collected for account inspection?

if you know, you must check the accounts and collect them, and you must clarify the accounts clearly.

 

24、exceed50i was notified by the tax bureau to become a general taxpayer before. i haven’t changed it yet. what else do i need to do? don't worry? direct or small?

we must communicate with the tax bureau to see if it is not processed now.

 

25、our company does real estate leasing, will it be adjusted?

will be adjusted10%tax rate.