The State Administration of Taxation issued a notice a few days ago, and decided to implement the management measures for assessing and refunding the tax on the VAT immediately after September 1 this year. It is difficult to obtain a VAT refund for taxpayers who have assessed the abnormality, and may be transferred to the tax audit department for investigation.
It is understood that the VAT is a levy and withdrawal policy, and there is currently no prior assessment. According to the new Circular of the State Administration of Taxation on the Relevant Issues Concerning the Implementation of the First Assessment of Tax Rebate for Value-Added Taxes, the tax authorities who accept the VAT refund policy are eligible for tax refunds from September 1 this year. After the tax refund application, the tax rate will be assessed on the rate of change in sales and the rate of VAT. If the rate of change in sales or the VAT rate is normal, the competent tax authority shall handle the tax refund formalities. If the rate of change in sales or the VAT rate is abnormal, the competent tax authority will suspend the tax refund examination and approval, and within 20 working days, the reasons for the abnormality of the indicators will be verified through desk analysis, tax interviews, and field investigations. After the assessment, the suspected points of the abnormal indicators can be ruled out, and the competent tax authorities can handle the tax refund approval. After assessment, if the suspected abnormality of the indicator cannot be ruled out, the competent tax authority may not apply for tax refund and approval, and transfer it to the tax inspection department for investigation.
It is understood that the purpose of the notice is to strengthen some industries' VAT on-line management, block tax loopholes, prevent false default VAT invoices and tax fraud. The notice also gives a calculation formula for the two major indicators of tax assessment, the rate of change of sales and the rate of VAT, and clarifies that the specific criteria for abnormal sales rate and VAT rate are determined by the provincial tax authorities. The State Administration of Taxation filed the record.
The VAT refund is the tax exemption for taxpayers who refund part or all of the tax collected according to the policy to the specified industry or enterprise. The essence is a special way of tax exemption and tax reduction. According to the existing policy, the VAT refundable products include software products, comprehensive utilization products, integrated circuit products, and animation products. According to different categories, the policies stipulate different tax refund standards. For software products, the part of the VAT whose actual tax burden exceeds 3% shall be refunded immediately; for the animation products, the part of the VAT whose actual tax burden exceeds 3% shall be refunded immediately.
The notice also requires that the competent tax authorities should strengthen daily supervision and follow-up management, and pay attention to collecting and mastering the taxpayers' production and operation. In addition to the above assessments, it is also possible to combine tax assessments with other assessment methods. It is necessary to actively use the effective mechanism of tax assessment to plug the loopholes and ensure that the VAT refund policy is implemented.
It is understood that the VAT is a levy and withdrawal policy, and there is currently no prior assessment. According to the new Circular of the State Administration of Taxation on the Relevant Issues Concerning the Implementation of the First Assessment of Tax Rebate for Value-Added Taxes, the tax authorities who accept the VAT refund policy are eligible for tax refunds from September 1 this year. After the tax refund application, the tax rate will be assessed on the rate of change in sales and the rate of VAT. If the rate of change in sales or the VAT rate is normal, the competent tax authority shall handle the tax refund formalities. If the rate of change in sales or the VAT rate is abnormal, the competent tax authority will suspend the tax refund examination and approval, and within 20 working days, the reasons for the abnormality of the indicators will be verified through desk analysis, tax interviews, and field investigations. After the assessment, the suspected points of the abnormal indicators can be ruled out, and the competent tax authorities can handle the tax refund approval. After assessment, if the suspected abnormality of the indicator cannot be ruled out, the competent tax authority may not apply for tax refund and approval, and transfer it to the tax inspection department for investigation.
It is understood that the purpose of the notice is to strengthen some industries' VAT on-line management, block tax loopholes, prevent false default VAT invoices and tax fraud. The notice also gives a calculation formula for the two major indicators of tax assessment, the rate of change of sales and the rate of VAT, and clarifies that the specific criteria for abnormal sales rate and VAT rate are determined by the provincial tax authorities. The State Administration of Taxation filed the record.
The VAT refund is the tax exemption for taxpayers who refund part or all of the tax collected according to the policy to the specified industry or enterprise. The essence is a special way of tax exemption and tax reduction. According to the existing policy, the VAT refundable products include software products, comprehensive utilization products, integrated circuit products, and animation products. According to different categories, the policies stipulate different tax refund standards. For software products, the part of the VAT whose actual tax burden exceeds 3% shall be refunded immediately; for the animation products, the part of the VAT whose actual tax burden exceeds 3% shall be refunded immediately.
The notice also requires that the competent tax authorities should strengthen daily supervision and follow-up management, and pay attention to collecting and mastering the taxpayers' production and operation. In addition to the above assessments, it is also possible to combine tax assessments with other assessment methods. It is necessary to actively use the effective mechanism of tax assessment to plug the loopholes and ensure that the VAT refund policy is implemented.
Pvc Rolls,Soft Pvc Sheet,Pvc Plastic Sheet,Clear Pvc Sheet
Jiurun Rubber Products Co., Ltd. , http://www.pp-sheet.com