Camp Changed To Increase: What Are The Requirements For Issuing VAT Invoices?

What are the requirements for issuing VAT invoices after the camp is changed to increase?

(1) the State Administration of Taxation has prepared the classification and coding of goods and services tax (Trial Implementation) (hereinafter referred to as the coding, see Annex), and added coding related functions to the new system.

Starting from May 1, 2016, the pilot taxpayers and the new value-added tax payers who are included in the implementation of the new system shall use the new system to select the corresponding codes and issue VAT invoices.

Beijing, Shanghai, Jiangsu and Guangdong provinces have already used coded taxpayers, and the software upgrading of invoicing should be completed before May 1st.

Taxpayers who have used the new system before May 1st should complete the software upgrading of the invoicing before August 1st.

(two) in accordance with the existing policy, the method of applying the differential taxation shall be applied to pay the value added tax, and the invoice of VAT can not be issued in full (except those provided by the Ministry of Finance and the General Administration of Taxation). When taxpayers issue their own value-added tax invoices on their own behalf or the tax authorities, the invoicing function can be taxed through the difference in the new system, and the amount of tax included in the sales tax (or the tax assessment amount) and the deduction amount shall be included. The system automatically calculates the amount of tax and does not contain the tax amount. The remarks column automatically prints the word "differential taxation", and the invoice shall not be mixed with other taxable acts.

Annex 2 of the Circular of the Ministry of finance, the State Taxation Administration of the Ministry of Finance on the comprehensive promotion of the pilot scheme for the conversion of business tax to value added tax (fiscal 2016 [36]), annex 2, "provisions on matters related to the pilot scheme of business tax to VAT" stipulates that the pilot taxpayer shall provide tangible chattel financing after sale leaseback service, and the principal of the tangible movable property price charged to the lessee shall not issue a VAT invoice, and may issue an ordinary invoice.

If the pilot taxpayer provides tour services, he may choose to deduct the balance from the total price and the extra cost paid to the tourist service buyer and the other units or individuals, including the accommodation, catering, pportation, visa fees, admission fees and the travel expenses paid to other tour enterprises.

The pilot taxpayers who choose the above method to calculate the sales amount are collected and paid to the travel service purchasers.

No special VAT invoice can be issued.

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(three) to provide construction services. When taxpayers issue their own value-added tax invoices or tax authorities, they should specify the name of the building service county (city and district) and the name of the project in the notes column of the invoice.

(four) when selling the real estate, the taxpayer shall issue the VAT invoice on the basis of the invoice or the tax service and the service name, and fill in the real estate name and the number of the property right certificate (without filling the property certificate), and fill in the area units in the "unit" column, and indicate the detailed address of the real estate in the remarks column.

(five) When leasing a real estate, the taxpayer shall issue the detailed address of the real estate in the remarks column when the taxpayer is issuing the tax on his own or if the tax authority is to invoke the VAT invoice.

(six) the preferential policies for individual rental housing shall be reduced by 1.5%. When taxpayers issue their own invoices or tax authorities invoke the VAT invoices, they shall collect the invoicing function by reducing the rate of collection by 1.5% according to the new system, and enter the sales tax inclusive. The system automatically calculates the tax amount and does not contain the tax amount, and the invoice shall not be mixed with other taxable acts.

(seven) when the tax authorities invoke the VAT invoice, fill in the column of the seller's account and account.

Duty paid certificate track and number or system tax ticket number (tax deductible VAT invoice can not be filled out).

The system tax ticket number refers to the tax number automatically assigned by the tax collection and management system.

(eight) the state tax authorities provide small scale taxpayers (excluding other individuals) for real estate business leasing services and construction services for cross county (cities and districts), and automatically print the word "YD" in the invoice remarks column when replacing VAT invoices.