交通运输业和部分现代服务业营业税改征增值税试点实施办法.docx
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交通运输业和部分现代服务业营业税改征增值税试点实施办法.docx
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交通运输业和部分现代服务业营业税改征增值税试点实施办法
Appendix1ofCaiShui[2013]No.37:
MeasuresfortheImplementationofPilotProjectofVATforBusinessTaxReforminTransportationandCertainModernServiceIndustries
Appendix1:
MeasuresfortheImplementationofPilotProjectofVATforBusinessTaxReforminTransportationandCertainModernServiceIndustries
ChapterITaxpayersandWithholdingAgents
Article1.Unitsandindividualswhoprovidetransportationservicesandsomemodernservices(hereinafterreferredtoastaxableservices)withintheterritoryofthePeople'sRepublicofChina(hereinafterreferredtoaswithintheterritoryofChina)areVATtaxpayers.TaxpayersprovidingtaxableservicesshallbesubjecttoVATinaccordancewiththesemeasures,andnolongerpaybusinesstax.
Theterm"units"referstoenterprises,administrativeunits,institutions,militaryunits,socialorganizationsandotherunits.
Theterm"individuals"referstoindividualbusinessesandotherindividuals.
Article2.Whereaunitoperatesbymeansofcontracting,leasingoraffiliation,ifthecontractor,lesseeoraffiliatedperson(hereinafterreferredtoasthe“contractor”)operatesinthenameofthecontract-issuingparty,lessororpartyaffiliatingothers(hereinafterreferredtoas“contract-issuingparty”)andthecontract-issuingpartyassumestherelevantlegalliabilities,thussuchcontract-issuingpartyshallbethetaxpayer;otherwise,thecontractorshallbethetaxpayer.
Article3.Taxpayersaredividedintogeneraltaxpayersandsmall-scaletaxpayers.
TaxpayerswhoseannualsalesamountoftaxableservicessubjecttoVAT(hereinafterreferredtoastheannualsalesamountoftaxableservices)exceedtherequiredstandardsoftheMinistryofFinanceandtheStateAdministrationofTaxationaregeneraltaxpayers;taxpayerswhoseannualsalesamountoftaxableservicesdonotexceedtherequiredstandardsaresmall-scaletaxpayers.
Otherindividualswhoseannualsalesamountoftaxableservicesexceedtherequiredstandardsdonotbelongtogeneraltaxpayers;non-enterpriseentities,enterprisesandindividualbusinesseswhichdonotoftenprovidetaxableservicesmaychoosetopaytaxesassmall-scaletaxpayers.
Article4.Small-scaletaxpayerswithsoundaccountingwhocanprovideaccuratetaxationinformationmayapplyforthedeterminationofeligibilityasgeneraltaxpayerstoin-chargetaxationauthoritiesforbeinggeneraltaxpayers.
Theterm“soundaccounting”referstohavingaccountsandledgerspreparedinaccordancewiththeunifiednationalaccountingrulesandaccountingaccordingtovalidandeffectivevouchers.
Article5.Taxpayerscomplyingwiththeconditionsofgeneraltaxpayershallapplytothein-chargetaxationauthoritiesforthedeterminationofeligibilityasgeneraltaxpayers.ThespecificmeasuresshallbeformulatedbytheStateAdministrationofTaxation.
ExceptasotherwiseprovidedbyStateAdministrationofTaxation,ataxpayershallnotbeconvertedtothesmall-scaletaxpayeroncehavingbeenidentifiedasthegeneraltaxpayer.
Article6.UnitsandindividualsoutsidetheterritoryofthePeople'sRepublicofChina(hereinafterreferredtoasoutsidetheterritoryofChina)providetaxableserviceswithintheterritoryofChinabutdonothavebusinessestablishments,thenthewithholdingagentshallbetheagentwithintheterritory;ifthereisnoagentwithintheterritory,thewithholdingagentshallbetherecipient.
Article7.UponapprovalbytheMinistryofFinanceandtheStateAdministrationofTaxation,twoormoretaxpayersmayberegardedasonetaxpayerforpayingtaxonaconsolidatedbasis.ThespecificmeasuresshallbeseparatelyformulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation.
ChapterIITaxableServices
Article8.Taxableservicesincludelandtransportationservices,watertransportationservices,airtransportationservices,pipelinestransportationservices,R&Dandtechnicalservices,ITrelatedservices,cultural&creativeservices,logisticsandancillaryservices,tangiblepersonalpropertyleasingservices,certificationandconsultingservices,radio,filmandtelevisionservices.
Thespecificscopeoftaxableservicesshallbesubjecttothe"NotesontheScopeofTaxableServices"asattachedtotheseMeasures.
Article9.Theterm"provisionoftaxableservices"referstotheprovisionoftaxableserviceswithcompensation,butexcludingthetaxableservicesprovidedinnon-taxablebusinessactivities.
"Withcompensation"meansacquirementofmoney,goodsorothereconomicbenefits.
Non-taxablebusinessactivitiesinclude:
(1)Activitiesofnon-enterpriseunits,inaccordancewiththelawsandadministrativeregulations,toreceivegovernmentfundsoradministrativefeesfortheperformanceofstateadministrationandpublicservicefunctions.
(2)Taxableservicesprovidedbythestaffofunitsorindividualbusinessesfortheunitsoremployers.
(3)Taxableservicesprovidedbyunitsorindividualbusinessesfortheirstaff.
(4)OthercircumstancesasregulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation.
Article10.Theterm"provisionoftaxableserviceswithintheterritoryofChina"meanstheproviderortherecipientoftaxableservicesisintheterritoryofChina.
ThefollowingsituationsdonotfallintothescopeofprovidingtaxableserviceswithintheterritoryofChina:
(1)Taxableserviceswhoseconsumptionisentirelyaboardprovidedbyoffshoreunitsorindividualstodomesticunitsorindividuals.
(2)Tangiblepersonalpropertywhichisentirelyusedaboardleasedbyoffshoreunitsorindividualstodomesticunitsorindividuals.
(3)OthercircumstancesasregulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation.
Article11.Thefollowingcircumstancesofunitsandindividualbusinessesshallberegardedastheprovisionoftaxableservices:
(1)Theprovisionofservicesoftransportationandcertainmodernserviceindustriestootherunitsorindividualswithoutcompensation,exceptfortheserviceactivitieswhicharedefinedascharitableinnatureorservethepublic.
(2)OthercircumstancesasregulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation.
ChapterIIITaxRatesandLevyingRates
Article12.VATrates:
(1)Forprovidingtangiblepersonalpropertyleasingservices,thetaxrateis17%.
(2)Forprovidingtransportationservices,thetaxrateis11%.
(3)Forprovidingmodernservices(excepttangiblepersonalpropertyleasingservices),thetaxrateis6%.
(4)FortaxableservicesasregulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation,thetaxrateiszero.
Article13.TheVATlevyingrateis3%.
ChapterIVCalculationofTaxPayable
SectionIGeneralProvisions
Article14.VATtaxationmethodsincludegeneraltaxationmethodandsimpletaxationmethod/
Article15.Generaltaxpayersshallbesubjecttothegeneraltaxationmethodforprovidingtaxableservices.
GeneraltaxpayerstoprovidethespecifictaxableservicesasregulatedbytheMinistryofFinanceandtheStateAdministrationofTaxationmaychoosesimpletaxationmethodfortaxationpurposes,however,theselectioncannotbechangedwithin36monthsoncebeenmade.
Article16.Small-scaletaxpayersshallbesubjecttothesimpletaxationmethodforprovidingtaxableservices.
Article17.IfoffshoreunitsandindividualsprovidetaxableserviceswithintheterritoryofChinawithoutbusinessestablishment,thewithholdingagentshallcalculatetheamountoftaxwhichshallbewithheldaccordingtothefollowingformula:
Amountoftaxwhichshallbewithheld=pricepaidbytherecipient÷(1+taxrate)×taxrate
SectionIIGeneralTaxationMethod
Article18.Taxpayablesubjecttothegeneraltaxationmethodisthebalanceofthecurrentoutputtaxdeductingthecurrentinputtax.Theformulaforcomputingthetaxpayableis:
Taxpayable=currentoutputtax-currentinputtax
Ifthecurrentoutputtaxislessthanthecurrentinputtaxandislackofdeduction,thedeficiencycanbecarriedforwardtothenextperiodforcontinuousdeduction.
Article19.OutputtaxreferstotheamountofVATcalculatedinaccordancewiththesalesamountandVATrateoftaxableservicesprovidedbytaxpayers.Theformulaforcomputingtheoutputtaxis:
Amountofoutputtax=salesamount×taxrate
Article20.Thesalesamountsubjecttogeneraltaxationmethoddoesnotincludeoutputtax.Taxpayerswhousethepricingmethodofcombiningsalesamountandoutputtaxshallcalculatethesalesamountaccordingtothefollowingformula:
Salesamount=salesamountincludingtax÷(1+taxrate)
Article21.InputtaxreferstotheamountofVATpaidorburdenedbytaxpayersforpurchasinggoodsoracceptingprocessing,repairsandreplacementservicesandtaxableservices.
Article22.Thefollowinginputtaxisallowedtobedeductedfromtheoutputtax:
(1)AmountofVATindicatedonthespecialVATinvoice(includingspecialVATinvoiceforfreighttransportservices,uniforminvoiceforthesalesoftax-controlmotorvehicle)obtainedfromthesellerorprovider.
(2)AmountofVATindicatedontheCustomsimportVATpaymentreceiptobtainedfromtheCustoms.
(3)Asforthepurchaseofagriculturalproducts,exceptforreceivingaspecialVATinvoiceorcustomsimportVATpaymentreceipt,theinputtaxcalculatedaccordingtothepurchasingpriceofagriculturalproductsasindicatedonthepurchaseinvoiceorsalesinvoiceandthedeductionrateof13%.Theformulais:
Amountofinputtax=purchasingprice×deductionrate
Purchasingpricereferstothepriceindicatedonthepurchaseinvoiceorsalesinvoiceissuedforagriculturalproductspurchasedbythetaxpayer,andthetob
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