More recently, efforts have been devoted to training in reporting, which would have been to stay away from disputes of various calibres. Indeed, it was long anticipated that the second battle for “good tax returns” would be repeated, and the sample company would change over and over and over again, and would not know who its tax burden would last。
It's okay to split up, and it's okay to have a sword and a sword. You'll always have to pay back。
The world of camp improvement is too big, with 3,000 declared water, and this paper is just a piece of water, and it's just a display of a few mirrors and a little tax talk。
1. The new prepayment system is not the king's rule
If you've seen a street-port film, it seems that the "getting out" has become the norm. However, in the world of pre-payment, there was no need to pay back。
1. 1 the design of the advance payment was intended
Advance payments are made either on the basis of spatial considerations, for the rental or transfer of immovable property and for the provision of construction services abroad, to safeguard the interests of the location; and on the basis of temporal considerations, for the long duration of the real estate development cycle, to safeguard current taxes. As a result, after a system of advance payment for general taxpayers during the period of counselling, a new system of advance payment of vat was introduced, corresponding to the primary form filing system, which established the vat advance tax form。
Having paid this advance “protection fee”, the taxpayer would still have to go through the primary filing system, and the concern would naturally be how to calculate the advance tax, and what if the advance was greater than the due amount
1. 2 prepayment rules
The rules for advance payments prior to camp increases were largely created by corporate income taxers and former value-added tax holders, who occasionally make advance payments, but do not make small moves with the current。
In the case of overpayment of taxes, the corporate income taxer maintains the rule that the tax is to be refunded with the taxpayer's consent to pay the following annual tax. Business income taxers are in fact a bit like hypocrites who would not have wanted to refund their taxes, hindering the process of asking for a “with the consent of the taxpayer”. Administration of corporate income tax remittances (state tax) [2009] article 11 states: “if the taxpayer has paid less than the amount of the enterprise's income tax due during the tax year, he shall settle the amount of the enterprise's income tax due during the crediting period; if the advance tax exceeds the amount due, the competent tax authorities shall, in a timely manner and with the consent of the taxpayer, pay the amount of the enterprise's income tax due in the following year.”
The former value-added tax (vat) has been well received, and the “protection fee” for a young boy who has just entered the market has been taken for granted. If the younger brother has passed the tutorial period and there is a prepayment balance, he returns it once and for all. Measures to regulate the tax period for general taxpayers of vat (international tax) article 9: “the competent tax authorities shall not issue to a taxpayer who, within a period of one month, has repeatedly received a special invoice for the purpose of receiving it from the second time in the month, an advance vat of 3 per cent of the sales of the previous specially purchased and issued special invoice. Article 10 provides that: “vat paid in advance by a taxpayer during the period of counselling under article 9 may be set off against the current vat tax due, and vat paid in advance may be set off against any remaining balance of vat paid in respect of the next period when a separate invoice is received. If, after the period of tax counselling, the taxpayer has a balance of advance vat due to the purchase of additional specialized invoices, the competent tax authority shall refund the taxpayer one-time payment within the first month after the period of tax counselling.”
Hegemonic clause for the upgrade of 1. 3 battalion
If the advance exceeds the current taxable amount, will the battalion change to inherit the brightness of the former vat owner or will it follow the example of the corporate income taxer? But tax rebates are difficult for a change of name, and it may be easier to design a tax refund based on time. What is the world in which advances based on space considerations, if they are to be refunded, would be new inequities: the “protection fee” charged by the place where real estate or services are located, and ultimately the place where the agency is located
Thus, the rule given by the camp improvement officer is that the taxpayer can offset the current value added tax (vat) tax due in recognition of income, which is not fully offset, carry over and continue to offset in the next period, and the word tax refund has never appeared in the dictionary of the battalion improvementr。
But you look at the local income, you look at the current income, and you lose the taxpayers. For example, ordinary taxpayers may have lower actual tax obligations than the advance rate in the current period or forever because of the existence of an entry, which is not to be recovered under existing rules. This has been proposed by the locals. Similarly, in the vicinity of no. 36, it is stated that: “in cases where a general taxpayer provides construction services across provinces (autonomous regions, municipalities directly under the central government or municipalities with separate plans) or sells or leases immovable property acquired in a province other than the one in which the institution is located (autonomous regions, municipalities directly under the central government or municipalities with separate plans), the amount of tax payable is calculated to be less than the amount of the tax paid in advance and the difference is greater, the state tax administration shall suspend, for a specified period of time, the advance payment of vat by notifying the provincial tax authorities of the place in which construction services took place or the place of immovable property.”
Small-scale taxpayers also find it difficult to survive, such as small-scale taxpayers in the construction industry below one of the starting points, who have prepaid taxes for the provision of offshore construction services, but who are tax-exempted every time they return, and who have only to be set aside, in which case the prepayment system is tantamount to the “revocation” of the entry point system。
2. Re-emergence of separate claims
Under the system of ticket control and taxation, invoices and declarations are closely linked and commonly referred to as ticket matching. The first battlefield is designed to clear the barrier to the second battlefield's “pay well”。
2. 1 dispute over the declaration of pre-collected billing
First of all, how do the tellers of pre-paid real estate development enterprises design filing protocols? Reimbursed tax amounts are entered directly in the attached information, if there are no 3 per cent columns in the general tax items. The 3 per cent collection rate for services, real estate and intangibles, which is entered in the summary collection, is not a simple collection. Similarly, if a zero rate ticket is issued, it is not appropriate to fill in the tax exemption column. Therefore, only the vat advance tax form can be filled out without a declaration in the master chart system. However, the existing vote matching mechanism has been disrupted and, of course, the system can be adapted to remove the influence factor. The art industry is exclusive, and the system designer is not critical。
2. 2 supplementary bills separated
Second, the taxpayer has declared that the turnover tax has not been invoiced, and how can the generic value added tax invoice be added? The bulletin of the general state tax administration on the regulation of tax collection in connection with the pilot phase of the introduction of a turnover tax (official gazette of the state tax administration no. 23 of 2016) provides that: “if the taxpayer has declared that the turnover tax has not been invoiced by the local tax authorities and a supplementary bill is required after 1 may 2016, an ordinary invoice for value-added tax may be issued by 31 december 2016 (except as otherwise provided by the general tax administration)。
In response, the national tax administration began to split up, opting for a “zero-tax-zone” from the invoice itself and making a declaration unnecessary. For example, the anhu state tax, policy consensual and operating methods for retrofitting tax revenues to compensate value added tax general invoices (vat general invoices) specifies that vat-specific invoicing is available between 1 may 2016 and 31 december 2016 for taxpayers who collect prior to 30 april 2016 for camp improvements other than real estate enterprises, who have paid turnover tax in advance and who have not issued such invoices. The sales indicated in the ordinary vat invoices supplemented by the taxpayer in accordance with the above-mentioned provisions are not subject to vat or to a vat tax return form. The “zero rates” treats the matter only as an invoice technology, as it is unlikely to contain value added tax (vat) and it is more reasonable to issue a zero rate invoice, but at the time of the declaration it is, for example, a shock ticket comparison mechanism。
From the point of view of the declaration, a “taxable tax class” was chosen, i. E., the income was treated as a value added tax-in-tax price, the price tax was separated according to the corresponding value added tax rate, and a general value added tax invoice with tax was issued. This declaration is handled as a general taxable item and is hedged in the “no invoices” column, without prejudice to current revenue and tax sales。
“taxable tax rate” is also enough to maintain the vote matching mechanism by referring to the deer as a horse。
Kyomong joined forces to take over the flag of chaos
Following a variety of executive battles, the mains of the second battle conducted a declaration guide. The authors looked at some of them and found that some of the declaration guidelines in three provinces were confusing, including the request of the beijing and inner mongolia state taxes to complete the vat advance tax form for the sale of acquired real estate by small taxpayers and to pay a declaration in advance to the irs, where the real estate is located. The author, too, has written successively, " a table of misbehaviours " , and " what is the meaning of gyeongmong's plan " , but has not yet seen the response from the state tax。
The bulletin of the state tax administration on the conversion of turnover tax to value added tax (vat) commissions and the issuance of vat invoices on behalf of tax authorities (dian bulletin no. 19 of 2016) provides that: “when turnover tax is converted to vat, the local tax authorities continue to receive tax returns and invoices on behalf of taxpayers for the sale of real estate and other personal rental property acquired by them, in order to facilitate tax processing by taxpayers.”
The interim scheme for the administration of the transfer of real property value added tax to taxes of taxes of taxes of taxes of taxes of taxes of taxes of real estates (official gazette no. 14 of 2016) provides that: “small taxpayers, other than individuals, shall pay an advance tax to the competent local tax authorities of the place where the real estate is situated, in accordance with the method of taxation set out in this article, and declare the tax to the competent national tax authorities of the place where the institution is located.”
The statement in annex 6, " vat advance tax form " , to the bulletin of the national tax administration on matters relating to the declaration of vat tax after the full roll-out of the turnover tax and the conversion of vat to the vat pilot (state tax administration bulletin no. 13 of 2016) clearly states: this table applies when the taxpayer is required to pay vat in advance by the irs if:。
(i) the taxpayer (excluding other individuals) provides construction services across counties (municipalities)。
(ii) pre-sale self-developed real estate projects by real estate development enterprises。
(iii) real estate leased by the taxpayer (excluding other individuals) and located in a county (municipality) other than the same place where the institution is located。
The second column, “sale of immovable property” in the “foresee items and columns” section, is limited to the pre-sale of self-developed real estate projects by the real estate development enterprise, and excludes the declaration of pre-payment of real estate acquired by the taxpayer。
I have no idea whether the kimon case is the same or whether it originated in a higher version. So the conclusion is either that the international tax is at the same pace and that there is a concerted effort to make a mistake, or that it is true that in both cases only the state tax is to be paid in advance and the vat advance form is required
It is not appropriate for me to include “private goods” in a declaration guide that is largely devoid of legal force, in flagrant violation of the relevant regulations of the tax authorities。
