Recently, the State Administration of Taxation issued a notice to adjust the matters related to VAT tax returns, clearly since October 1, 2014, the value-added tax returns attached to the table to adjust the data to meet the business tax levy VAT pilot taxpayers summary Declare the need to pay VAT.
According to the State Administration of Taxation of goods and services, the person in charge of the tax department, tax returns with the information "rate of pre-levy" line from the original line into three lines, respectively, apply to all the implementation of the consolidated calculation of the VAT paid pilot branch tax People and part of the implementation of a consolidated calculation of value-added tax to pay the pilot of the railway transport taxpayers.
The responsible person said that the same taxpayers subject to different pre-levy rate or the same tax rate under the pre-levy there are different levels of storage, etc., need to be declared separately, this time specifically for a specific taxpayer designed to fill the spare columns, For the future expansion of use or to meet the very few special characteristics of the transition period, such as the joint venture railway company registration agencies to declare the prepaid taxes to be allocated and so on.
It is understood that since July 1, 2014 from the simplified special VAT general taxpayer collection rate, in order to facilitate the self-examination to pay the previously owned tax, value-added tax returns attached to the data retained 6% 4% levy column.
Related Information:
An Interpretation of the Notice of the State Administration of Taxation on Adjusting the Relevant Matters Concerning the Declaration of Value-added Tax Returns
In order to meet the needs of the pilot taxpayers to declare and pay VAT, we have issued the Notice of the State Administration of Taxation on Relevant Issues Concerning the Adjustment of Value-added Tax Returns (hereinafter referred to as the Announcement). Read as follows:
First, the main content announcement
The main content of the announcement is to adjust the "State Administration of Taxation on the adjustment of value-added tax returns related matters notice" (State Administration of Taxation Notice No. 32 of 2013) Annex 1 "value-added tax returns with information (a) Increase the "pre-levy rate%" line, from the original line into three lines to meet the tax policy adjustments arising from the new reporting requirements. The 13th line of "pre-levy rate%" applies to all the implementation of the aggregate calculation of value-added tax paid pilot branch taxpayers; 13b, 13c line "rate of%" for part of the implementation of the consolidated calculation of value-added tax Pilot Taxpayers.
Second, the description of the levied rate
According to the Announcement of the State Administration of Taxation on the Relevant Issues Concerning the Rate of Value-Added Tax on the Degeneracy (SAT's Announcement No.36 of 2014), effective July 1, 2014, the rate of collection of the taxable amount We have retained the corresponding rates of 6% and 4% in the "Supplementary Information for Tax Return of Value Added Tax (1)", taking into account that the taxpayers may be liable to pay back the taxes previously paid by themselves. Column to facilitate taxpayers to fill in.