Clear! The tax bureau issued an amendment to the return form, and can still issue an invoice of 17 % and 11 % tax rate after May 1

On the evening of April 23, the State Administration of Taxation announced the latest VAT return format and the declaration method of 17 % and 11 % tax rates in Circular No. 17 of 2018. Notice No. 18 specifies that 17 % and 11 % tax rates can be issued after May 1. VAT invoices.

1 /
The 17 % and 11 % of the columns were adjusted to 16 % and 10 %. At the same time, the relevant list of "13 % tax rate" in column 3 is no longer completed.
The details are shown in the following figure:
Schedule 1 to the pre-adjustment return
Clear! The tax bureau issued an amendment to the return form, and can still issue an invoice of 17 % and 11 % tax rate after May 1
Adjusted VAT Declaration Form 1
Clear! The tax bureau issued an amendment to the return form, and can still issue an invoice of 17 % and 11 % tax rate after May 1

2 /
Value-added tax invoice tax control invoicing software supports the issuance of value-added tax invoices at 17 % and 11 % tax rates. In general, taxpayers can manually choose the original applicable tax rate to issue the above behavior.
General taxpayers have issued VAT invoices according to the original applicable tax rate before the adjustment of the VAT tax rate. If a sales discount, suspension, or return occurs, a red letter invoice shall be issued according to the original applicable tax rate. If the invoice is incorrect and needs to be reissued, the original applicable tax rate shall be used to issue the Red letter invoice first, and then the correct blue word invoice shall be reissued.
If a general taxpayer does not issue a VAT invoice for taxable sales before the VAT tax rate is adjusted, it is necessary to make up the VAT invoice, and the VAT invoice shall be made up in accordance with the original applicable tax rate.
Interpretation
This has effectively solved the problem of taxpayers returning goods after May 1, incorrect invoicing, termination of taxable services, or partial return of sales, and sales concessions to issue red letters invoices and return forms at the original tax rate.

For example, a company purchased goods in April. On May 10, 2018, it received a special VAT invoice issued by the supplier on April 30, 2018. The amount was 100, the tax rate was 17 %, and the tax amount was 17. The financial audit found that the invoice name was incorrect, and a limited liability company opened a certain company.
Invoices are returned directly to the supplier.
After receiving the returned invoice, the supplier can apply for a red letter notice and issue a red letter invoice with the same tax rate in the invoicing system. The amount is -100, the tax rate is 17 %, and the tax amount is -17.
At the same time, the supplier re-issued a blue invoice to a company. Of course, according to the VAT tax liability period, the invoice should also be issued at the 17 % tax rate.
When the supplier's May return is completed directly in Schedule I, it shall be completed in accordance with such rules.
When a taxpayer declares that 17 % and 11 % of the original VAT tax rates are taxable items, the relevant columns shall be filled in according to the corresponding relationship before and after the adjustment of the return.
-- Notice of the State Administration of Taxation, No. 17, 2018

The 17 % tax rate for goods and processing and repair services corresponds to the adjusted 16 % tax rate for goods and processing and repair services, which are all in column 1.
See the figure below for details. To facilitate the display process, the following report shows the process of filling in the data. "
Clear! The tax bureau issued an amendment to the return form, and can still issue an invoice of 17 % and 11 % tax rate after May 1
Note: if the declaration form has set the logic of the tax rate, the declaration may have problems. At that time, it will need to be lifted by a software company to achieve the purpose of successful declaration.

2, this effectively solved the May 1 enterprises due to self-inspection, tax inspection, the need to pay the application of 17 %, 11 % of the VAT declaration.
Although the 17 % and 11 % tax rates have been cancelled since May 1, it does not mean that taxpayers who have previously paid or missed their original tax obligations will be taxed according to the new tax rate. If a similar situation is found in the later self-examination or tax inspection, because the original tax rate is paid and the late payment is paid.
3, this effectively solved the taxpayer before May 1, according to the unbilled income declaration, the late issuance of invoices VAT declaration.
For example, in April 2018, a company had a taxable income of 100, a tax rate of 17 %, and a tax rate of 17. Due to the inability to obtain the other party's invoicing information, the ticket was not issued. The accountant made an uninvoiced income declaration according to the VAT tax return in May。

In May 2018, customers provided billing information. At this time, customers should issue 17 % of VAT invoices instead of 16 %.
Because the VAT tax obligation occurred in April, and it has already declared VAT according to 17 %.
The return form is as follows:
Clear! The tax bureau issued an amendment to the return form, and can still issue an invoice of 17 % and 11 % tax rate after May 1
Note: After the implementation of the new comparison rules after May 1, the non-issuance of negative numbers will not pass the comparison. It is necessary to prepare materials to report to the hall, or to apply for self-declaration after comparison with the white list.
remind
1, VAT invoice management new system can still open 17 %, 11 % of invoices, rather than hearsay can not be issued. General taxpayers issued before May 1 and effective can still issue invoices for the application of the old tax rate business and the issuance of red letters for the application of the old tax rate.
For ordinary taxpayers effective after May 1, 17 % and 11 % tax rates can not be used.

For ordinary taxpayers effective after May 1, 17 % and 11 % tax rates can not be used.
After May 1, in the tax control system, the 17 % and 11 % tax rates will still exist. Therefore, when taxpayers invoice after May 1, they should be more careful to avoid the wrong tax rate. The tax rate of 17 % and 11 % should not be applied to 17 % and 11 %.

2, although taxpayers who declare the application of the original VAT tax rate of 17 % and 11 % are taxable items, they can fill in the relevant columns according to the corresponding relationship before and after the adjustment of the return, but in practice there may be a tax rate relationship between the return sales volume and the tax amount. This leads to inconsistencies in the declaration.
In the event of the above, the software service provider and the tax authorities need to be contacted to clarify the situation and complete the declaration.
In order to avoid unnecessary filing after May 1, it is recommended that taxpayers be able to process the refund and uninvoiced invoices before May 1. For example, the uninvoiced buyers are contacted in time to issue the invoices and the invoices issued are carefully checked. Try to avoid the situation where tickets will be refunded after May 1 due to mistakes.

3 %
Schedule II. Agricultural products plus deduction column 8a remains unchanged.
Fiscal Tax Article 201832 stipulates that: Taxpayers who purchase agricultural products for the production, sale or commissioned processing of 16 % tax rate goods shall calculate the input tax amount according to the 12 % deduction rate.
Previously, it was thought that since taxpayers can purchase agricultural products for the production and sale or commission of 16 % of the tax rate goods, they can directly use the 12 % deduction to complete the form, and then the 8a deduction column can be eliminated.
According to the latest notice of the general tax, the previous filling method is still retained.

For the current period of purchase, fill in the "Data attached to the VAT Tax Return(2)"(details of the input tax amount in this period) in column 6 "Agricultural product purchase invoice or sales invoice" column when submitting the report at the statutory deduction rate of 10 %.

In the current period, 2 % of the amount needs to be filled in the "Data attached to the VAT tax return(II)"(details of the input tax amount in the current period) column 8a "Addition deduction of agricultural product input tax amount" "Tax" column, as shown in the figure below.
Clear! The tax bureau issued an amendment to the return form, and can still issue an invoice of 17 % and 11 % tax rate after May 1