legal ground
The issues concerning the collection and management of value-added tax on automobile sales are hereby announced as follows:
1. From May, 2020 to February, 3, 2023, taxpayers engaged in automobile distribution business sold their purchased automobiles in accordance with the following provisions:
(1) Taxpayers shall collect value-added tax at a reduced rate of 0.5%, and calculate the sales amount according to the following formula:
Sales = sales including tax /( 1+0.5%)
After the announcement, a new change policy of VAT collection rate was introduced, and the sales volume was calculated according to the above formula principle.
(2) Taxpayers shall issue unified invoices for automobile sales. If the buyer asks for a special VAT invoice, he shall issue another special VAT invoice at a rate of 0.5%.
(3) General taxpayers shall calculate the VAT sales at the reduced rate of 0.5% when handling the VAT tax return, and fill in the corresponding column of "Goods and processing, repair and repair services calculated at the reduced rate of 3%" in the information attached to the VAT tax return (details of sales in the current period) and "Taxation by simple taxation method"; The VAT payable corresponding to the reduction is calculated at 2.5% of the sales, and filled in the corresponding columns of the reduction items in the VAT Tax Return (applicable to general taxpayers), the VAT payable reduction amount and the VAT reduction and exemption declaration list.
Small-scale taxpayers should fill in the corresponding columns of "VAT tax declaration form (applicable to small-scale taxpayers)" and "VAT sales excluding tax (3% tax rate)" when handling VAT tax declaration. The value-added tax payable corresponding to the reduction is calculated at 2.5% of the sales, and the corresponding columns of the reduction items are filled in the VAT Tax Return (applicable to small-scale taxpayers), the current tax payable reduction and the VAT tax reduction and exemption declaration list.
2. Taxpayers are entrusted with specialized treatment of garbage, sludge, sewage, waste gas and other wastes, that is, waste is reduced, recycled and treated harmlessly through landfill, incineration, purification and fertilizer making, and the VAT rate is applicable in accordance with the following provisions:
(1) If the goods are not produced after professional treatment such as landfill and incineration, the consignee belongs to the "professional technical service" in the "Notes on Sales Services, Intangible Assets and Real Estate" (issued by document Caishui [2065438+06] No.36), and the handling fee charged by it is subject to the VAT rate of 6%.
(2) Where the goods are specially processed and produced and belong to the entrusting party, the entrusted party provides "processing services", and the processing fee charged by it is subject to the VAT rate of 13%.
(3) Where the goods are specially processed and produced and belong to the Consignee, the Consignee provides "professional technical services", and the processing fee charged by the Consignee is subject to the VAT rate of 6%. When the consignee uses the generated goods for sale, the value-added tax rate of the goods shall apply.
3. If an auction house is entrusted to auction cultural relics and artworks, and the entrusting party enjoys the policy of exemption from value-added tax according to the regulations, the auction house can issue a general VAT invoice to the buyer for the price of goods collected by it in its own name, and the corresponding price of goods is not included in the taxable income of the auction house.
The auction institution shall keep the following paper or electronic proof materials for future reference: the picture information of the auction items, the entrusted auction contract, the confirmation of the auction transaction, the identity certificates of the buyers and sellers, the receipt and transfer vouchers of the price, and the relevant information of the personal income tax withheld and remitted by the entrusting party.
Cultural relics and works of art, including calligraphy and painting, ceramics, jade and stone tools, metal products, lacquerware, bamboo and wood tooth carvings, Buddhist utensils, classical furniture, purple sand tea sets, offerings from study rooms, inscriptions on ancient books, philatelic products, coins, jewelry and other collectibles.
4. If the unit transfers its restricted shares to the outside world after the lifting of the ban, and the purchase price determined in accordance with the provisions of Article 5 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Pilot Management of Changing Business Tax to Value-added Tax (No.53,2016) is lower than the actual cost for the unit to obtain the restricted shares, the value-added tax shall be calculated and paid according to the actual cost price.
Five, the general taxpayer can choose the starting time to actually enjoy the VAT tax reduction and exemption policy according to the tax declaration period during the implementation of the VAT tax reduction and exemption project.
After the general taxpayer enjoys the VAT tax reduction or exemption policy, it shall submit the taxpayer's tax reduction or exemption statement in writing and report it to the competent tax authorities for the record in accordance with the relevant provisions of Article 48 of the Implementation Measures for the Pilot Reform of Business Tax to VAT (Cai Shui [2065438+06] No.36 Document). The general taxpayer shall calculate and pay the value-added tax in accordance with the provisions from the month following the submission of the filing materials.
6. General taxpayers who meet the following conditions can choose to re-register as small-scale taxpayers before 65438+February 3, 2020: 12 months (1 month is 1 tax period) or four consecutive quarters (1 quarter is 6544.
Other matters in which a general taxpayer is registered as a small-scale taxpayer shall be implemented in accordance with the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Unifying the Standards of Small-scale Taxpayers and Other Value-added Taxes (No.2065438 18) and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Unifying the Standards of Small-scale Taxpayers for Export Tax Refund (Exemption) (No.20, 2065438).
Seven, the general taxpayer in the process of VAT tax declaration, the "VAT reduction and exemption list" "the second kind of tax exemption items" column 4 "tax-free sales corresponding to the input tax" and column 5 "tax-free amount" do not need to fill in.
8. Articles 1 to 5 of this announcement shall come into force on May 1 2020; Article 6 and Article 7 shall come into force as of the date of promulgation. Matters that have not been dealt with before shall be implemented in accordance with this announcement, and matters that have been dealt with shall not be adjusted.