Cindy@njprecisionengineering.com

Automobile mold processing | household appliance mold processing | stamping mold processing | injection mold processing- Nanjing Precision

by:NJPE     2020-02-02
How to apply the VAT plus deduction policy for taxpayers. Q: How should taxpayers applying the VAT plus deduction policy be handled? A: According to the announcement of the State Administration of Taxation on matters related to deepening VAT reform ( Announcement of the State Administration of Taxation No. 14th of 2019) Article 8 stipulates: according to the announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on deepening the relevant policies on value-added tax reform ( The Ministry of Finance Tax of the State Administration of the General Administration of Customs of the announcement 2019 39th) It is stipulated that the taxpayers of the production and life service industries that apply the additional deduction policy shall, for the first time in the year, confirm the application of the additional deduction policy, through the electronic taxation bureau (Or go to the tax service hall)Submit the statement on the application of the deduction policy (See Annex). Taxpayers who apply the additional deduction policy and concurrently engage in postal services, telecommunications services, modern services, and life services, the business with the highest revenue proportion among the four services shall be selected in the statement on applicable addition and deduction policies to determine the industry to which it belongs. 2. Q: Does the taxpayer need to apply the simple tax for providing construction services? A: According to the 'announcement of the State Administration of Taxation on the collection and management of value-added tax on domestic passenger transportation service input tax deduction' ( Announcement of the State Administration of Taxation No. 31st of 2019) Provisions: 'Eight, on the cancellation of the construction service simple tax project filing to provide construction services in accordance with the provisions of the general taxpayers to apply or choose to apply the simple tax method tax, no longer implement the filing system. The following supporting materials do not need to be submitted to the tax authorities, but are retained for future reference :(I) The construction service provided for the old projects of construction engineering, keep the 'construction engineering construction permit' or construction engineering contract; (II) The construction services provided for Party A's supply projects and the construction services provided by means of contract clearing shall be retained in the construction contract. '3. Q: taxpayers who have submitted the 'statement on the application of the 15% plus deduction policy' and enjoy the 15% plus deduction policy, how to apply the policy in the following years? A: In accordance with the 'announcement of the Ministry of Finance and the State Administration of Taxation on clarifying the value-added tax deduction policy for the life service industry' ( Announcement of the State Administration of Taxation of the Ministry of Finance No. 87th of 2019) It is stipulated that whether taxpayers will continue to apply the 15% plus deduction policy in the year after 2019 needs to be calculated and determined according to the sales volume of the previous year. Taxpayers who have submitted the 'statement on the application of the 15% plus deduction policy' and enjoy the 15% plus deduction policy shall continue to apply in 2020 and 2021, respectively, according to their sales in 2019 and 2020. Determine. If it still meets the conditions of the applicable 15% plus and minus policy, it is necessary to submit the 'statement on the application of the 15% plus and minus policy' again when the policy is applied for the first time in that year; If it no longer meets the conditions of the 15% plus deduction policy but meets the conditions of the 10% plus deduction policy, it is necessary to submit the 'statement on the application of the plus deduction policy' again when the policy is applied for the first time in that year. the 10% plus deduction policy can be applied. NJPE-- The leading precision mould company in China has always paid attention to fiscal and taxation risks. If you think this article is helpful to you, let more people see it! For information, we can call the cooperation hotline: 0756- 8593031, or click on the right side of the online customer service consultation! Enter NJPE official website https://www . njprecisionengineering. Com/learn more. Small habits, big changes
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I am Cindy Fan,you please kindly send your inquriy to cindy@njprecisioenngineering.com ,I will send you quotation with 2 hours, or contact me at Skype Cindy-fan, Wechat 86-13813884518, and Whatsapp 86-13813884518,thank you!