SAT clear four VAT information channel management service measures _ _ _ China accounting perspective network required to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

In order to deepen the implementation of the CPC Central Committee and the State Council on the deepening of the "discharge service" reform of the series of deployment, to create a more convenient business environment, the State Administration of Taxation recently issued "on cross-border taxable behavior Filing and other value-added tax issues notice ", cross-border taxable acts of tax-free filing, transportation tax input tax deduction, personal rental real estate on behalf of the open , Discount and discounted business invoices issued four issues such as VAT to clear. Fully open After the pilot, the State Administration of Taxation issued a " Change the value-added tax cross-border taxable value-added tax-free tax management approach (Trial) ", clear the specific record information, handling processes and other requirements, clear the responsibility of tax enterprises. For further promotion Enjoy the reform bonus, the "notice" clear, in accordance with the provisions of the first tax-free filing procedures, the same cross-border taxation behavior is no longer for filing procedures. City East Ping Technology Associate Director Zhuo Yiwei said: "The company in Russia to provide software technology services, to enjoy the taxpayers to provide technical services exempt from VAT concessions, the clear do not need to record the case, will greatly reduce the Bear " "Announcement" at the same time clear that if the taxpayer in the follow-up management of the tax authorities can not provide a complete tax-free proof of material, shall not enjoy the relevant tax-free policy, the tax relief has been paid to be paid and dealt with according to law. It is understood that, as most of the logistics enterprises can not complete all the transport services, often subcontracting to the individual transport companies, including transport companies, including the actual carrier. This situation, in the industry known as the transport of transport services. In accordance with the existing policy, transport operations without transport vehicles in accordance with the transport services to pay VAT. Part of the logistics enterprises to reflect the freight business entrusted to the individual transport carrier carrier, self-procurement and to the actual carrier to use the refined oil, and tolls to pay, this part Whether the incoming tax invoice is allowed to be deducted is controversial. "Although the logistics company did not actually carry, but with the shipper signed transport services , And charge the freight bear the responsibility of the carrier, is to provide transportation services, so in the provision of transport services to pay the input tax to allow taxpayers deductible. "State Administration of Taxation of goods and labor tax department, said the person in charge. Linkage Logistics Co., Ltd. financial person in charge Introduction, "Logistics companies fuel and cross the bridge Is a lot of money, the VAT input tax deduction policy clear, for the logistics business is like eating a 'reassurance'. " "My house rented to other people, need to give each other invoices, can be applied by the intermediary to open it?" Overall push the pilot to increase the pilot since the individual real estate On behalf of the invoice issue to become a hot topic. Many individual owners in order to worry and save trouble, the housing commissioned to the intermediary rental. But in order to verify the authenticity of the transaction and the amount of billing the accuracy of the tax authorities require the owner to carry their own contracts, identity cards and other verification procedures before the invoice can be issued. In this regard, some owners are reluctant to cooperate with the lessee to pay taxes. "Notice" clear, in this case, the individual owners can be entrusted intermediary, housing leasing enterprises and other units, on behalf of the competent The office applies for a VAT invoice. Wen Wei "The move facilitates the issuance of invoices from the landlord to the lessee, raising the proportion of the lessee to obtain the value - added tax invoice, and reducing the tax burden on both parties." In the financial intermediation, there are funds who will be in the hands of the demand Transferred to exchange , There are also banks Will not expire Transfer to other banks for cash. This discount, discounted business, in the camp before the first post office agencies need to pay the full amount of discount bills interest paid, posted by the transfer of interest received duty free. After the increase, in order to balance the first stickers and transfer tax burden, the provisions since 2018 , The financial institutions to carry out discount, discount business, with the actual holding of the notes obtained during the Pay VAT. In response to this policy change, in order to meet the needs of the discounted person full ticket, "notice" clear, since January 1, 2018, by the discount agency in accordance with Interest in full amount to the discounted person to issue ordinary value-added tax invoices, transfer of the existing institutions in accordance with the transfer of interest in full amount to the discount institutions issued ordinary tax invoices. Taxation Bureau of goods and labor tax department of the relevant person in charge of cross-border taxable services duty-free filing, transport import tax deduction and personal real estate leasing commissioned by the three policies since 2017 Since the implementation of the incident, has been untreated matters, in accordance with the "Notice" provisions. The tax department will further promote the "discharge service" reform, through the streamlining of the tax process, reduce tax time, Jane tax-related information and other measures to fully release the reform dividend.