After the reform of the camp, what does it mean to run concurrently? Need tax treatment.

First, the initial running-in behavior

The original part-time behavior refers to the taxpayer's production and business activities, including not only selling goods or providing taxable services within the scope of VAT collection, but also non-taxable services outside the scope of VAT collection. Non-taxable services refer to services that fall within the scope of business tax collection. Taxpayers engaged in non-taxable services shall separately account for the sales of goods or taxable services and the sales of non-taxable services. If it is not accounted for separately or accurately, the sales of goods or taxable services shall be verified by the competent tax authorities.

Second, there are different tax rates and collection rates.

The pilot reform of the camp is to comprehensively levy value-added tax on the remaining industries of the original business tax. After the pilot began, the business tax was cancelled, and the original part-time behavior was no longer established. Part-time operation mentioned in Annex 2 of Caishui No.36, the main document of this camp reform, refers to having different tax rates and collection rates.

Where different tax rates or levy rates apply to the sale of goods, processing, repair and replacement services, services, intangible assets or real estate, the sales at different tax rates or levy rates shall be accounted for separately. If the sales volume is not accounted separately, the tax rate or collection rate shall be applied according to the following methods:

1. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different tax rates shall be subject to higher tax rates.

2. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different collection rates shall be subject to higher collection rates.

3. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different tax rates and collection rates are subject to higher tax rates.

Third, two cases.

1. Provisions on the sale of drinks in hotel (restaurant) rooms.

State Taxation Administration of The People's Republic of China pointed out in the policy guidance that the sales of drinks and food in hotel rooms are part-time operations, that is, they should be accounted for separately according to the accommodation and the goods sold.

2. When the pilot taxpayers sell telecommunication services, they will give away commodities such as user identification cards and telecommunication terminals or telecommunication services.

Annex 2 of Caishui No.36 document points out that all the extra-price expenses obtained by it should be accounted for separately, and the value-added tax should be calculated and paid according to their respective applicable tax rates.