Interpretation Of The Announcement Issued By The General Administration Of Taxation On Issues Concerning The Collection And Management Of The Camp's Reform And Increase Pilot Project

In order to ensure that taxpayers enjoy the bonus of reform since May 1, 2016, the State Administration of Taxation has extensively solicited opinions and suggestions from taxpayers, trade associations and Grassroots Tax authorities. Recently, in response to the 9 issues related to the urgent need to solve the problems, we formulated the "notice on the collection and management of the business transformation and increase pilot project" (hereinafter referred to as the "announcement"), and continuously optimized the tax collection and administration, so that the convenience services can truly become the taxpayers' hearts.

　　 1. on value added tax on prepaid cards

Content: this bulletin clarifies the operation of invoices in various links such as single use prepaid card and multi-purpose prepaid card business. The notice stipulates that the card sales party shall not pay VAT when selling prepaid cards, and may not issue special invoices for value added tax to purchasers, issue VAT invoices, and make detailed specifications for the projects.

Function: this not only effectively solves the problem of non-uniform invoicing in the prepaid card industry, eliminates the tax risk of enterprises, but also objectively helps to strengthen the "grey area" supervision of prepaid cards.

　　 2. about the issue of VAT payment period

Contents: the notice specifies that taxpayers sell goods or services. According to the regulations, any value-added tax taxable act can be paid quarterly, and other value-added tax taxable acts and excise tax taxable activities can be paid quarterly. It is clear that taxpayers can sell goods or services. According to the regulations, a VAT taxable act can be taxed quarterly. Other VAT taxable activities and excise tax taxable activities can be carried out quarterly. pay taxes 。

Function: this provision has brought great convenience to both sides in the work and achieved a win-win situation between tax and enterprise: on the one hand, it is convenient for taxpayers to carry out unified tax accounting, reduce the number of tax authorities returning to and from tax offices, and greatly reduce tax costs. On the other hand, enterprises have concentrated on quarterly declarations, reducing the workload of grass-roots tax personnel, and greatly reducing the cost of tax collection.

　　 3. on building services adjustment Tax payment The question of providing information

Content: to adjust the list of information needed to provide tax for building services in different places, and make sure that taxpayers do not need to provide the original contract when they pay the advance payment procedures. They only need to produce a copy of the contract stamped with the official seal.

Function: in the past, taxpayers provided construction services in different places, and needed to provide a series of materials such as the original part of the total subcontract when the tax was paid in advance. However, only one part of the original contract was kept in the headquarters of the company. When the tax was paid in advance, the company needed to return to the company to get the original. Now taxpayers only need to produce copies of the total sub contract, so that they can pay taxes in advance. From "originals" to "copies", from "providing" to "showing", the surface is changed by words. In fact, the fundamental transformation of humanized management for enterprises and taxpayers is realized. These intimate changes are reducing the hardships of taxpayers.

　　 4. other private rental real estate applies to small and micro businesses. Tax exemption policy caliber

Contents: the notice stipulates that individuals can rent real estate in the form of one time rent collection. The rental income can be equally assessed in the rental period corresponding to the rent. After the assessed monthly rental income does not exceed 30 thousand yuan, the small and micro enterprises can be exempt from VAT preferential policies.

Function: the gold content of this policy is very high. The ordinary people rent real estate, and they charge for more than one month at a time, while the average tax sharing or preferential tax allowance is granted during the corresponding rental period, which brings real convenience and benefits to the ordinary people.

In addition, the notice also clarifies some situations that do not belong to the sales service or intangible assets in the territory, the determination of the sales volume of the transfer of the restricted shares, and the time of the tax payment obligation on the loan service and the refinement and perfection of the classification and coding of goods and services tax, so as to facilitate taxpayers' paying taxes, and thus, it also serves as a normative role in matters such as sales and loans.