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Accounting training: VAT rate will be adjusted from April 1st, how to open the invoice?

点击量: Release time: April 04, 2019 16:45:55 Source: Global Online School Traffic:

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    【Abstract】 From April 1st, if the general VAT taxpayers have engaged in VAT taxable sales or imported goods, the original tax rate of 16% will be adjusted to 13%; the original tax rate of 10% will be adjusted to 9% . The editor of Global School of the Internet answered the specific questions according to the announcement of the State Administration of Taxation "VAT tax rate will be adjusted from April 1st, how to open the invoice?"

    Recently, some netizens left a message to ask, what should I do if the business in March needs to be reissued in April, what should I do if I fill in the invoice tax rate column incorrectly, and so on. For these questions, the 12366 tax service hotline has answered in a timely manner, let's take a look together.

    1. Can general VAT taxpayers purchase domestic passenger transportation services to deduct input tax?

    Answer: Yes. Starting from April 1, 2019, general VAT taxpayers who purchase domestic passenger transportation services are allowed to deduct the input tax from the output tax.

    2. Can general VAT taxpayers purchase international passenger transportation services to deduct input tax?

    Answer: No. Taxpayers providing international passenger transportation services are subject to zero value-added tax or tax exemption policies. Accordingly, input tax cannot be deducted for purchases of international passenger transport services.

    3. Can only tickets with passenger identification information be used as input tax deduction certificate?

    Answer: Yes. According to the Announcement of the General Administration of Customs of the Ministry of Finance and the General Administration of Customs on Deepening the Value-added Tax Reform (Announcement No. 39 of the General Administration of Taxation of the General Administration of Taxation of the Ministry of Finance of the People's Republic of China No. 39 of 2019), air transport e-tickets with passenger identification information are currently allowed. Itinerary, railway tickets, other tickets such as roads and waterways are used as input tax deduction certificates.

    4. What types of vouchers can VAT taxpayers use to purchase domestic passenger transportation services?

    Answer: VAT general taxpayers purchase domestic passenger transportation services, which can be used as input vouchers for deduction of input taxes: VAT special invoices, VAT electronic ordinary invoices, electronic transportation electronic ticket itineraries that indicate passenger identification information, railway tickets And other tickets for highways and waterways.

    5. How does a general VAT taxpayer purchase domestic passenger transportation services to obtain an electronic VAT invoice, how to calculate the input tax amount?

    Answer: If a general VAT taxpayer purchases domestic passenger transportation services to obtain an electronic VAT invoice, the input tax amount is the amount indicated on the invoice.

    6. How do I calculate the input tax for general VAT taxpayers who purchase domestic passenger transportation services to obtain e-tickets for air transportation?

    Answer: If an air transportation e-ticket itinerary with passenger identification information is obtained, the input tax is calculated according to the following formula:

    Input tax for air passenger transportation = (fare + fuel surcharge) ÷ (1 + 9%) × 9%

    7. How to calculate the input tax for general VAT taxpayers who purchase domestic passenger transportation services to obtain railway tickets?

    Answer: If you obtain a railway ticket with passenger identification information, the input tax is calculated according to the following formula:

    Input tax for railway passenger transportation = face value ÷ (1 + 9%) × 9%

    8. How to calculate the input tax for general VAT taxpayers who purchase domestic passenger transportation services to obtain tickets for highways and waterways?

    Answer: If you obtain tickets for highways, waterways, etc. that indicate passenger identity information, the input tax is calculated according to the following formula:

    Input tax for highway and water passenger transportation = par value ÷ (1 + 3%) × 3%

    share to: Edit: Zhao Jing

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