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Announcement of the State Taxation Administration on Issues Concerning the Administration of Value-Added Tax Collection, Including the Credit of Input Tax on Domestic Passenger Transport Services [Partially Invalid]
国家税务总局关于国内旅客运输服务进项税抵扣等增值税征管问题的公告 [部分失效]
【法宝引证码】

Announcement of the State Taxation Administration on Issues Concerning the Administration of Value-Added Tax Collection, Including the Credit of Input Tax on Domestic Passenger Transport Services 

国家税务总局关于国内旅客运输服务进项税抵扣等增值税征管问题的公告

(Announcement No. 31 [2019] of the State Taxation Administration) (国家税务总局公告2019年第31号)

The issues concerning the collection of value-added tax (“VAT”), including the credit of input tax on domestic passenger transport services, are hereby announced as follows: 现将国内旅客运输服务进项税抵扣等增值税征管问题公告如下:
I. Issues concerning the credit of input tax on domestic passenger transport services   一、关于国内旅客运输服务进项税抵扣
(1) “Domestic passenger transport services” as mentioned in Article 6 of the Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Relevant Policies for Deepening the Value-Added Tax Reform (Announcement No. 39 [2019], MOF, STA and GACC) shall be limited to the domestic passenger transport services incurred by the employees who have signed labor contracts with these entities and the leased workers accepted by these entities as employers. (一)《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》(财政部 税务总局 海关总署公告2019年第39号)第六条所称“国内旅客运输服务”,限于与本单位签订了劳动合同的员工,以及本单位作为用工单位接受的劳务派遣员工发生的国内旅客运输服务。
(2) Where the amount of input tax on the domestic passenger transport services purchased by a taxpayer is the tax amount indicated on an electronic plain VAT invoice obtained, the “name” and “taxpayer's identification number” of the purchaser and other information indicated on the electronic plain VAT invoice shall be identical with those of the taxpayer for which input tax is actually credited; otherwise, no tax shall be credited. (二)纳税人购进国内旅客运输服务,以取得的增值税电子普通发票上注明的税额为进项税额的,增值税电子普通发票上注明的购买方“名称”“纳税人识别号”等信息,应当与实际抵扣税款的纳税人一致,否则不予抵扣。
(3) “Input tax on domestic passenger transport services allowed to be credited for a taxpayer” means the amount of VAT actually incurred by a taxpayer on or after April 1, 2019, and indicated on legal and valid VAT credit voucher obtained by the taxpayer or calculated based on the VAT credit voucher. The special VAT invoices or electronic plain VAT invoices which are taken as VAT credit vouchers shall be those issued on or after April 1, 2019. (三)纳税人允许抵扣的国内旅客运输服务进项税额,是指纳税人2019年4月1日及以后实际发生,并取得合法有效增值税扣税凭证注明的或依据其计算的增值税税额。以增值税专用发票或增值税电子普通发票为增值税扣税凭证的,为2019年4月1日及以后开具的增值税专用发票或增值税电子普通发票。
II. Issues concerning additional tax credit   二、关于加计抵减
(1) “Sales amount” involved in the application of the additional tax credit policy in Article 7 of the Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Relevant Policies for Deepening the Value-Added Tax Reform (Announcement No. 39 [2019], MOF, STA and GACC) shall include the sales amount in the filing of a tax return, the sales amount added upon audit, and the sales amount adjusted upon tax assessment. The sales amount in the filing of a tax return shall include the sales amount under the general VAT computation method, the sales amount under the simple tax computation method, the tax-exempt sales amount, the sales amount for which the invoice is issued by the tax authority, sales amount of the exported goods subject to the tax exemption, offset or refund method, and sales amount of a project subject to immediate refund upon payment of VAT. (一)《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》(财政部 税务总局 海关总署公告2019年第39号)第七条关于加计抵减政策适用所称“销售额”,包括纳税申报销售额、稽查查补销售额、纳税评估调整销售额。其中,纳税申报销售额包括一般计税方法销售额,简易计税方法销售额,免税销售额,税务机关代开发票销售额,免、抵、退办法出口销售额,即征即退项目销售额。
Sales amount added upon audit and sales amount adjusted upon tax assessment shall be included in the sales amount for the current period added upon audit or adjusted upon assessment for determining the application of the additional tax credit policy. Where the balance-based VAT collection policy applies, the application of additional tax credit policy shall be determined based on the sales amount from which relevant costs are deducted. 稽查查补销售额和纳税评估调整销售额,计入查补或评估调整当期销售额确定适用加计抵减政策;适用增值税差额征收政策的,以差额后的销售额确定适用加计抵减政策。
(2) The application of the additional tax credit policy to a taxpayer which is formed before March 31, 2019, and the sales amount of which during the period from April 2018 to March 2019 is zero shall be determined based on the sales amount for the three consecutive months from the month when the amount of sales is generated for the first time. (二)2019年3月31日前设立,且2018年4月至2019年3月期间销售额均为零的纳税人,以首次产生销售额当月起连续3个月的销售额确定适用加计抵减政策。
The application of the additional tax credit policy to a taxpayer which is formed after April 1, 2019, and the sales amount of which for three months since its formation is zero shall be determined based on the sales amount for the three consecutive months from the month when the amount of sales is generated for the first time. 2019年4月1日后设立,且自设立之日起3个月的销售额均为零的纳税人,以首次产生销售额当月起连续3个月的销售额确定适用加计抵减政策。
(3) The application of the additional tax credit policy to a head office and its branches which pay VAT on a consolidated basis upon approval by the Ministry of Finance and the State Taxation Administration or the finance and tax authorities authorized thereby shall be determined based on the total sales of the head office and its branches. (三)经财政部和国家税务总局或者其授权的财政和税务机关批准,实行汇总缴纳增值税的总机构及其分支机构,以总机构本级及其分支机构的合计销售额,确定总机构及其分支机构适用加计抵减政策。
III. Issues concerning the refund of term-end excess input vat credits in certain advanced manufacturing industries   三、关于部分先进制造业增值税期末留抵退税
Beginning as of June 1, 2019, the taxpayers that comply with the provisions of the Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Policies on the Refund of Term-End Excess Input Value-Added Tax Credits in Certain Advanced Manufacturing Industries (Announcement No. 84 [2019], MOF and STA) that apply for incremental excess input tax credit shall handle the relevant refund of excess input tax credits in accordance with the Announcement of the State Taxation Administration on Matters Concerning the Handling of the Refund of Term-End Excess Input Value-Added Tax Credits (Announcement No. 20 [2019], STA). The Application Form for a Tax Refund (Credit) (Annex to the Announcement No. 20 [2019], STA) shall be revised and reissued (Annex 1). 自2019年6月1日起,符合《财政部 税务总局关于明确部分先进制造业增值税期末留抵退税政策的公告》(财政部 税务总局公告2019年第84号)规定的纳税人申请退还增量留抵税额,应按照《国家税务总局关于办理增值税期末留抵税额退税有关事项的公告》(国家税务总局公告2019年第20号)的规定办理相关留抵退税业务。《退(抵)税申请表》(国家税务总局公告2019年第20号附件)修订并重新发布(附件1)。
IV. Issues concerning the application of the tax exemption policy to small-scale taxpayers with the operation period of less than one tax payment period   四、关于经营期不足一个纳税期的小规模纳税人免税政策适用
Beginning as of January 1, 2019, where a small VAT taxpayer that pays tax on a quarterly basis is formed or cancelled in the midst of a quarter, a result of which is that the actual operating period of the current period is less than one quarter, the taxpayer shall be exempt from paying VAT if its sales amount for the current period does not exceed 300,000 yuan. Subparagraph (3) of Article 6 of the Announcement of the State Taxation Administration on Issues Concerning Tax Collection and Administration during the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax (Issued by Announcement No. 23 [2016], STA and amended by Announcement No. 31 [2018] of the STA) shall be repealed. 自2019年1月1日起,以1个季度为纳税期限的增值税小规模纳税人,因在季度中间成立或注销而导致当期实际经营期不足1个季度,当期销售额未超过30万元的,免征增值税。《国家税务总局关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》(国家税务总局公告2016年第23号发布,国家税务总局公告2018年第31号修改)第六条第(三)项同时废止。
V. Issues concerning the application of small-scale taxpayers in the freight transportation industry for the issuance of special value-added tax invoices on their behalf   五、关于货物运输业小规模纳税人申请代开增值税专用发票
The VAT taxpayers to which the Measures for the Application of Small-Scale Taxpayers in the Freight Transportation Industry for the Issuance of Special Value-Added Tax Invoices on Their Behalf (Issued by Announcement No.55 [2017], STA, and amended and issued by Announcement No. 31 [2018], STA), and the small-scale taxpayers in the freight transportation industry for which the Internet logistics platform enterprises as prescribed in the Notice of the State Taxation Administration on Conducting the Pilot Program of Issuing Special Value-Added Tax Invoices by Internet Logistics Platform Enterprises on Behalf of Taxpayers (Letter No. 579 [2017], STA) issue special invoices and handle the tax-related matters on their behalf shall meet the following conditions: 适用《货物运输业小规模纳税人申请代开增值税专用发票管理办法》(国家税务总局公告2017年第55号发布,国家税务总局公告2018年第31号修改并发布)的增值税纳税人、《国家税务总局关于开展互联网物流平台企业代开增值税专用发票试点工作的通知》(税总函〔2017〕579号)规定的互联网物流平台企业为其代开增值税专用发票并代办相关涉税事项的货物运输业小规模纳税人,应符合以下条件:
Where VAT taxpayers provide road freight transport services (except that a general freight vehicle with a total mass of 4.5 tons or less engages in the general road freight transport business), they shall obtain a Business Permit of the People's Republic of China for Road Transport and a Road Transport Certificate of the People's Republic of China; and where VAT taxpayers provide inland water freight transport services, they shall obtain a Business Permit for Domestic Water Transport and a Vessel Transport Certificate. 提供公路货物运输服务的(以4.5吨及以下普通货运车辆从事普通道路货物运输经营的除外),取得《中华人民共和国道路运输经营许可证》和《中华人民共和国道路运输证》;提供内河货物运输服务的,取得《国内水路运输经营许可证》和《船舶营业运输证》。
VI. Issues concerning the applicable tax item for the contracting and exchanging of the slots of means of transport   六、关于运输工具舱位承包和舱位互换业务适用税目
(1) Where, in the contracting of the slots of means of transport, the contract-issuing party takes the full price and ex-price fees it collects from the contractor as the sales amount, it shall pay VAT according to the provisions on “Transport Services.” Where the contractor takes the full price and ex-price fees it collects from the consignor as the sales amount, it shall pay VAT according to the provisions on “Transport Services.” (一)在运输工具舱位承包业务中,发包方以其向承包方收取的全部价款和价外费用为销售额,按照“交通运输服务”缴纳增值税。承包方以其向托运人收取的全部价款和价外费用为销售额,按照“交通运输服务”缴纳增值税。
“Contracting of the slots of means of transport” means the business activity in which the contractor signs a transportation service contract with the consignor in identity of the carrier to charge the freight and bear the carrier's responsibility and then, by contracting the slots of the means of transport of any other party, authorize the contract-issuing party to actually complete the relevant transportation services. 运输工具舱位承包业务,是指承包方以承运人身份与托运人签订运输服务合同,收取运费并承担承运人责任,然后以承包他人运输工具舱位的方式,委托发包方实际完成相关运输服务的经营活动。
(2) In the exchange of the slots of means of transport, both parties to the exchange shall take the full price and ex-price fees confirmed for the exchange of the slots of their means of transport as the sales amount, and pay VAT according to the provisions on “transport services.” (二)在运输工具舱位互换业务中,互换运输工具舱位的双方均以各自换出运输工具舱位确认的全部价款和价外费用为销售额,按照“交通运输服务”缴纳增值税。
“Exchange of the slots of means of transport” means the business activity in which taxpayers conclude the transportation agreement to complete the relevant transportation services by mutually utilizing the slots of the means of transport of the opposite side in the transportation business undertaken by them respectively in the identity of carriers. 运输工具舱位互换业务,是指纳税人之间签订运输协议,在各自以承运人身份承揽的运输业务中,互相利用对方交通运输工具的舱位完成相关运输服务的经营活动。
VII. Issues concerning the balance-based deduction involving construction service subcontracting fees   七、关于建筑服务分包款差额扣除
The “subcontracting fees allowed to be deducted from the full price and ex-price fees obtained by taxpayers for providing construction services as required” means the full price and ex-price fees paid to subcontractors. 纳税人提供建筑服务,按照规定允许从其取得的全部价款和价外费用中扣除的分包款,是指支付给分包方的全部价款和价外费用。
VIII. Issues concerning cancelling the recordation of taxable items of construction services to which the simple tax computation method applies   八、关于取消建筑服务简易计税项目备案
Where the simple tax computation method applies to a general VAT taxpayer that provides construction services or the taxpayer chooses to adopt the simple tax computation method for tax calculation, the recordation system shall no longer be implemented. The following certification materials are not required to be submitted to tax authorities. Instead, a taxpayer shall retain them for future inspection: 提供建筑服务的一般纳税人按规定适用或选择适用简易计税方法计税的,不再实行备案制。以下证明材料无需向税务机关报送,改为自行留存备查:
(1) For the construction services provided for an old construction project, the Construction Permit for Construction Projects or Contracting Contract on Construction Projects shall be retained. (一)为建筑工程老项目提供的建筑服务,留存《建筑工程施工许可证》或建筑工程承包合同;
(2) For construction services provided for a project with materials supplied by the contract giver and construction services provided in the form of contract for labor, the Contracting Contract on Construction Projects shall be retained. (二)为甲供工程提供的建筑服务、以清包工方式提供的建筑服务,留存建筑工程承包合同。
IX. Issues concerning the application of the simple tax computation method to real estate projects developed through land reclamation from the sea   九、关于围填海开发房地产项目适用简易计税
Where, in a real estate project developed on the land obtained by a real estate development enterprise which is a general taxpayer through land reclamation from the sea , the commencement date of land reclamation indicated on the Construction Permit for Construction Projects or the Contracting Contract on Construction Projects of the land reclamation works is before April 30, 2016, the real estate project is within the scope of old real estate projects, and the real estate development enterprise may choose to calculate and pay VAT at the collection rate of 5% through the simple tax computation method. 房地产开发企业中的一般纳税人以围填海方式取得土地并开发的房地产项目,围填海工程《建筑工程施工许可证》或建筑工程承包合同注明的围填海开工日期在2016年4月30日前的,属于房地产老项目,可以选择适用简易计税方法按照5%的征收率计算缴纳增值税。
X. Issues concerning the determination of the bid prices for shares of restricted stocks   十、关于限售股买入价的确定
(1) When a taxpayer transfers its shares of restricted stock formed by initial public offering (“IPO”) and the listing of stocks for concurrently implementing equity division reform and material asset restructuring and the bonus shares and transferred shares generated by the aforesaid shares from the date of IPO to the day when the restricted stock is released from trading restrictions, the bid price shall be the opening price of the shares of the listed company on the IPO day. (一)纳税人转让因同时实施股权分置改革和重大资产重组而首次公开发行股票并上市形成的限售股,以及上市首日至解禁日期间由上述股份孳生的送、转股,以该上市公司股票上市首日开盘价为买入价,按照“金融商品转让”缴纳增值税。
(2) Where the trading of stocks of a listed company has been suspended multiple times due to the material asset restructuring of the company, “suspension of trading of stocks” as mentioned in subparagraph (3) of Article 5我能说我还比较喜欢洗碗吗 of the Announcement of the State Taxation Administration on Several Tax Collection and Administration Issues Concerning the Pilot Program of Replacing Business Tax with Value-Added Tax (Issued by Announcement No. 53 [2016], STA, and amended by Announcement No. 31 [2018], STA) means the last suspension of trading of stocks before the China Securities Regulatory Commission makes a decision to grant confirmation of the application of the listed company for material asset restructuring. (二)上市公司因实施重大资产重组多次停牌的,《国家税务总局关于营改增试点若干征管问题的公告》(国家税务总局公告2016年第53号发布,国家税务总局公告2018年第31号修改)第五条第(三)项所称的“股票停牌”,是指中国证券监督管理委员会就上市公司重大资产重组申请作出予以核准决定前的最后一次停牌。
XI. Issues concerning the credit of input tax on insurance services   十一、关于保险服务进项税抵扣
(1) Where a taxpayer that provides insurance services assumes the motor vehicle insurance liability in the manner of in-kind compensation, the input tax on the vehicle repair services purchased by the taxpayer from the vehicle repair service provider may be credited against the output tax of the insurance company. (一)提供保险服务的纳税人以实物赔付方式承担机动车辆保险责任的,自行向车辆修理劳务提供方购进的车辆修理劳务,其进项税额可以按规定从保险公司销项税额中抵扣。
(2) Where a taxpayer that provides insurance services assume the motor vehicle insurance liability in the manner of cash compensation, its direct payment of the compensation payable to the insured to the vehicle repair service provider is not within the scope of the purchase of vehicle repair labor services by an insurance company, and the input tax thereon shall not be credited against the output tax of the insurance company. (二)提供保险服务的纳税人以现金赔付方式承担机动车辆保险责任的,将应付给被保险人的赔偿金直接支付给车辆修理劳务提供方,不属于保险公司购进车辆修理劳务,其进项税额不得从保险公司销项税额中抵扣。
(3) Other property insurance services provided by taxpayers shall be governed mutatis mutandis by the aforesaid provisions. (三)纳税人提供的其他财产保险服务,比照上述规定执行。
XII. Issues concerning the application of the tax item of catering services   十二、关于餐饮服务税目适用
Taxpayers that make food on the spot and directly sell it to consumers shall pay VAT according to the provisions on “catering services.” 纳税人现场制作食品并直接销售给消费者,按照“餐饮服务”缴纳增值税。
XIII. Issues concerning the issuance of invoices to which original tax rates apply   十三、关于开具原适用税率发票
(1) Beginning as of September 20, 2019, the taxpayers that need to issue blue-letter invoices to which the tax rates of 17%, 16%, 11% and 10% apply through the VAT invoice management system shall submit to the competent tax authorities a Letter of Commitment to the Issuance of Invoices to Which the Original Applicable Tax Rates Apply (Annex 2) to apply for temporary issuance of invoices. The valid period for temporary issuance is 24 hours. Taxpayers shall issue the invoices to which the original applicable tax rates apply during the specified period for obtaining the temporary issuance. (一)自2019年9月20日起,纳税人需要通过增值税发票管理系统开具17%、16%、11%、10%税率蓝字发票的,应向主管税务机关提交《开具原适用税率发票承诺书》(附件2),办理临时开票权限。临时开票权限有效期限为24小时,纳税人应在获取临时开票权限的规定期限内开具原适用税率发票。
(2) Taxpayers that apply for temporary issuance of invoices shall retain relevant materials such as trading contracts, red-letter invoices, and proof of receipt of payment for future inspection. (二)纳税人办理临时开票权限,应保留交易合同、红字发票、收讫款项证明等相关材料,以备查验。
(3) If taxpayers fail to issue invoices to which the original applicable tax rates apply as required, the tax authorities having jurisdiction shall handle it in accordance with the relevant current provisions. (三)纳税人未按规定开具原适用税率发票的,主管税务机关应按照现行有关规定进行处理。
XIV. Issues concerning the time of implementation of this Announcement   十四、关于本公告的执行时间
Articles 1 and 2 of this Announcement shall come into force on the date of issuance, and Articles 5 through 12 of this Announcement shall come into force on October 1, 2019. Matters that occurred before the effective date of this Announcement but have not been handled shall be governed by this Announcement, and matters that have been handled before the effective date of this Announcement shall no longer be adjusted. Subparagraph (2) of Article 2 of the Measures for the Application of Small-Scale Taxpayers in the Freight Transportation Industry for the Issuance of Special Value-Added Tax Invoices on Their Behalf (Issued by Announcement No.55 [2017], STA, and amended and issued by Announcement No. 31 [2018], STA), subparagraph (2) of Article 1 of the Notice of the State Taxation Administration on Conducting the Pilot Program of Issuing Special Value-Added Tax Invoices by Internet Logistics Platform Enterprises on Behalf of Taxpayers (Letter No. 579 [2017], STA) and the Announcement of the State Taxation Administration on Simplifying the Recordation Matters Concerning the Simplified Value-Added Tax Computation Method for Construction Services (Issued by Order No. 43 [2017], STA, and amended by Order No. 31 [2018], STA) shall be repealed on October 1, 2019. 本公告第一条、第二条自公告发布之日起施行,本公告第五条至第十二条自2019年10月1日起施行。此前已发生未处理的事项,按照本公告执行,已处理的事项不再调整。《货物运输业小规模纳税人申请代开增值税专用发票管理办法》(国家税务总局公告2017年第55号发布,国家税务总局公告2018年第31号修改并发布)第二条第(二)项、《国家税务总局关于开展互联网物流平台企业代开增值税专用发票试点工作的通知》(税总函〔2017〕579号)第一条第(二)项、《国家税务总局关于简化建筑服务增值税简易计税方法备案事项的公告》(国家税务总局公告2017年第43号发布,国家税务总局公告2018年第31号修改)自2019年10月1日起废止。
 特此公告。
Annexes: 附件:
1. Application Form for a Tax Refund (Credit) (Omitted) 1.退(抵)税申请表
2. Letter of Commitment to the Issuance of Invoices to Which the Original Applicable Tax Rates Apply (Omitted) 2.开具原适用税率发票承诺书
State Taxation Administration 国家税务总局
September 16, 2019 2019年9月16日
 附件1
 退(抵)税申请表
 金额单位:元,至角分
 

申请人名称


 


纳税人□   扣缴义务人□


纳税人名称


 


统一社会信用代码   (纳税人识别号)


 


联系人姓名


 


联系电话


 


申请退税类型


汇算结算退税□   误收退税□   留抵退税□


一、汇算结算、误收税款退税


原完税情况


税种


品目名称


税款所属时期


税票号码


实缴金额


 


 


 


 


 


 


 北大法宝,版权所有


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


合计(小写)


 


 


 


 


申请退税金额(小写)


 


二、留抵退税


增量留抵税额大于零,且申请退税前连续12个月(或实际经营期至少3个月)生产并销售非金属矿物制品、通用设备、专用设备及计算机、通信和其他电子设备销售额占全部销售额的比重超过50%


是□  否□


      月至      月生产并销售非金属矿物制品、通用设备、专用设备及计算机、通信和其他电子设备销售额    


同期全部销售额     ,占比  %。


连续六个月(按季纳税的,连续两个季度)增量留抵税额均大于零的起止时间:


      月至      


申请退税前36个月未发生骗取留抵退税、出口退税或虚开增值税专用发票情形


是□  否□


申请退税前36个月未因偷税被税务机关处罚两次及以上


是□  否□


自2019年4月1日起未享受即征即退、先征后返(退)政策


是□  否□


出口货物劳务、发生跨境应税行为,适用免抵退税办法


是□  否□


本期已申报免抵退税应退税额


 


2019年4月至申请退税前一税款所属期已抵扣的增值税专用发票(含税控机动车销售统一发票)注明的增值税额


 


2019年4月至申请退税前一税款所属期已抵扣的海关进口增值税专用缴款书注明的增值税额


 


2019年4月至申请退税前一税款所属期已抵扣的解缴税款完税凭证注明的增值税额


 


2019年4月至申请退税前一税款所属期全部已抵扣的进项税额


 


本期申请退还的增量留抵税额


 


退税申请理由


   

经办人:          (公章)


               年  月  日      


授权声明


如果你已委托代理人申请,请填写下列资料:


  为代理相关税务事宜,现授权       


            (地址)     


             为本纳税人的代理申请人,任何与本申请有关的往来文件,都可寄于此人。


授权人签章:




   

  此表是根据国家税收法律法规及相关规定填写的,对填报内容(及附带资料)的真实性、可靠性、完整性负责。


申请人签章:


以下由税务机关填写


受理情况


 


 


 


 


受理人:   


              年  月  日


核实部门意见:


  退还方式: 退库□   抵扣欠税□


  退税类型: 汇算结算退税□ 


        误收退税□


        留抵退税□


  退税发起方式:纳税人自行申请□ 


         税务机关发现并通知□


  退(抵)税金额:


  经办人:      负责人:


          年   月   日


税务机关负责人意见:


    签字


    年   月   日(公章)


 《退(抵)税申请表》填表说明
   一、本表适用于办理汇算结算、误收税款退税、留抵退税。
   二、纳税人退税账户与原缴税账户不一致的,须另行提交资料,并经税务机关确认。
   三、本表一式四联,纳税人一联、税务机关三联。
   四、申请人名称:填写纳税人或扣缴义务人名称。如申请留抵退税,应填写纳税人名称。
   五、申请人身份:选择“纳税人”或“扣缴义务人”。如申请留抵退税,应选择“纳税人”。
   六、纳税人名称:填写税务登记证所载纳税人的全称。
   七、统一社会信用代码(纳税人识别号):填写纳税人统一社会信用代码。
   八、联系人名称:填写联系人姓名。
   九、联系电话:填写联系人固定电话号码或手机号码。
   十、申请退税类型:选择“汇算结算退税”、“误收退税”或“留抵退税”。
   十一、原完税情况:填写与汇算结算和误收税款退税相关信息。分税种、品目名称、税款所属时期、税票号码、实缴金额等项目,填写申请办理退税的已入库信息,上述信息应与完税费(缴款)凭证复印件、完税费(缴款)凭证原件或完税电子信息一致。
   十二、申请退税金额:填写与汇算结算和误收税款退税相关的申请退(抵)税的金额,应小于等于原完税情况实缴金额合计。
   十三、增量留抵税额大于零,且申请退税前连续12个月(或实际经营期至少3个月)生产并销售非金属矿物制品、通用设备、专用设备及计算机、通信和其他电子设备销售额占全部销售额的比重超过50%:根据实际情况,选择“是”或“否”。
   十四、    月至    月生产并销售非金属矿物制品、通用设备、专用设备及计算机、通信和其他电子设备销售额  ,同期全部销售额  ,占比  %。:如十三选“是”,填写本栏。
 如申请退税前经营期满12个月,本栏起止时间填写申请退税前12个月的起止时间;本栏销售额填写申请退税前12个月对应项目的销售额。
 如申请退税前经营期不满12个月但满3个月的,本栏起止时间填写实际经营期的起止时间;本栏销售额填写实际经营期对应项目的销售额。
   十五、连续六个月(按季纳税的,连续两个季度)增量留抵税额均大于零的起止时间:如十三选“否”,填写本栏。
 本栏填写纳税人自2019年4月税款所属期起,连续六个月(按季纳税的,连续两个季度)增量留抵税额均大于零,且第六个月增量留抵税额不低于50万元的起止时间。
   十六、申请退税前36个月未发生骗取留抵退税、出口退税或虚开增值税专用发票情形,申请退税前36个月未因偷税被税务机关处罚两次及以上,自2019年4月1日起未享受即征即退、先征后返(退)政策,出口货物劳务、发生跨境应税行为,适用免抵退税办法:根据实际情况,选择“是”或“否”。
   十七、本期已申报免抵退税应退税额:填写享受免抵退税政策的纳税人本期申请退还的免抵退税额。
   十八、2019年4月至申请退税前一税款所属期已抵扣的增值税专用发票(含税控机动车销售统一发票)注明的增值税额:填写纳税人对应属期抵扣的增值税专用发票(含税控机动车销售统一发票)注明的增值税额;纳税人取得不动产或者不动产在建工程的进项税额不再分2年抵扣后一次性转入的进项税额,视同取得增值税专用发票抵扣的进项税额,也填入本项。
   十九、2019年4月至申请退税前一税款所属期已抵扣的海关进口增值税专用缴款书注明的增值税额:填写纳税人对应属期抵扣的海关进口增值税专用缴款书注明的增值税额。
   二十、2019年4月至申请退税前一税款所属期已抵扣的解缴税款完税凭证注明的增值税额:填写纳税人对应属期抵扣的解缴税款完税凭证注明的增值税额。
   二十一、2019年4月至申请退税前一税款所属期全部已抵扣的进项税额:填写纳税人对应属期全部已抵扣进项税额。
   二十二、本期申请退还的增量留抵税额:填写纳税人按照增量留抵税额×进项构成比例×60%计算后的本期申请退还的增量留抵税额。
 进项构成比例=〔2019年4月至申请退税前一税款所属期已抵扣的增值税专用发票(含税控机动车销售统一发票)注明的增值税额+2019年4月至申请退税前一税款所属期已抵扣的海关进口增值税专用缴款书注明的增值税额+2019年4月至申请退税前一税款所属期已抵扣的解缴税款完税凭证注明的增值税额〕÷2019年4月至申请退税前一税款所属期全部已抵扣的进项税额
   二十三、退税申请理由:简要概述退税申请理由,如果本次退税账户与原缴税账户不一致,需在此说明,并须另行提交资料,经税务机关登记确认。
   二十四、受理情况:填写核对接受纳税人、扣缴义务人资料的情况。
   二十五、退还方式:申请汇算结算或误收税款退税的,退还方式可以单选或多选,对于有欠税的纳税人,一般情况应选择“抵扣欠税”,对于选择“抵扣欠税”情况,可以取消该选择,将全部申请退税的金额,以“退库”方式办理。
 申请留抵退税的,可同时选择“退库”和“抵扣欠税”。如果纳税人既有增值税欠税,又有期末留抵税额,按照《国家税务总局关于办理增值税期末留抵税额退税有关事项的公告》(国家税务总局公告2019年第20号)第九条第三项规定,以最近一期增值税纳税申报表期末留抵税额,抵减增值税欠税后的余额确定允许退还的增量留抵税额。
   二十六、退税类型:税务机关依据纳税人申请事项,选择“汇算结算退税”、“误收退税”或“留抵退税”。
   二十七、退税发起方式:纳税人申请汇算结算或误收税款退税的,税务机关选择“纳税人自行申请”或“税务机关发现并通知”;纳税人申请留抵退税的,税务机关选择“纳税人自行申请”。
   二十八、退(抵)税金额:填写税务机关核准后的退(抵)税额。
 附件2
 开具原适用税率发票承诺书
 纳税人统一社会信用代码(纳税人识别号):_____________
 纳税人名称(盖章): _______________________________
 本纳税人是一般纳税人/小规模纳税人。办理开具原适用税率发票临时开票权限,开具原适用税率发票属于:
 一般纳税人在税率调整前开具的发票有误需要重新开具,且已按照原适用税率开具了红字发票,现重新开具正确的蓝字发票。
 一般纳税人在税率调整前发生增值税应税销售行为,且已申报缴纳税款但未开具增值税发票,现需要补开原适用税率增值税发票。
 转登记纳税人在一般纳税人期间开具的适用原税率发票有误需要重新开具,且已按照原适用税率开具了红字发票,现重新开具正确的蓝字发票。
 转登记纳税人在一般纳税人期间发生增值税应税销售行为,且已申报缴纳税款但未开具增值税发票,现需要补开原适用税率增值税发票。
 以上内容,我确定它是真实的、准确的、完整的。
 经办人签字:     
 日 期:     
     
     
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