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Total bureau of Wu of tax of state of Ministry of finance about value added
From;  Author:Stand originally

Sheet of each province, municipality, municipality directly under the Central Government, plan lists city finance hall (bureau) , national revenue, xinjiang production builds bureau of corps finance affairs:

Classics research, now to value added tax a certain number of policy issues are as follows clearly:

One, the sale produces goods to offer service of value added tax to offer bldg. service to impose value added tax at the same time oneself, duty to pay taxes produces time to be decided really

According to " total bureau of national tax Wu produces goods to offer service of value added tax to offer bldg. service to collect at the same time oneself about taxpayer sale be on the move the announcement of tax issue " (duty delivers the state [2002]117 date) regulation, taxpayer sale produces what goods provides service of value added tax and offer value added tax of bldg. service be recruited at the same time oneself, duty to pay taxes of its value added tax produces time according to " value added tax of People's Republic of China is temporary byelaw carries out detailed rules " 3 regulation carries out thirtieth.

2, in the process that the enterprise is relegating acting sales other people, without sell goods on a commission basis what detailed list duty to pay taxes produces time is affirmatory

(One) taxpayer with selling goods on a commission basis means sells goods, in receive sell goods on a commission basis already received before detailed list all or of partial payment for goods, its duty to pay taxes produces time to be receive all or of partial payment for goods that day.

(2) sell goods on a commission basis to giving out commodity still was not received more than 180 days sell goods on a commission basis of detailed list and payment for goods, inspect come true with the sale, uniform impose value added tax, its duty to pay taxes produces time to sell goods on a commission basis to give out commodity is full 180 days that day.

3, segment of individual goods import and domestic link and tax rate of value added tax of domestic land interval carry out abhorrent input tax to touch discount a problem

To importing link and domestic link, and domestic land interval is individual goods (wait like product of primary produce, mine) applicable tax rate implements value added tax abhorrent, the appreciation the amount of tax to be paid that the value added tax that taxpayer should obtain by its makes clear on special bill and custom entrance duty paid proof is touched deduct input tax.

Director tax authority discovers same goods imports link and domestic link and tax rate of ground interval value added tax to carry out abhorrent, ought to pursue concerned case class to appear in the newspaper to common on one level tax authority, by on one class the tax authority is given clear.

4, must not touch the computation that deducts input tax of value added tax to differentiate problem
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