How to declare the epidemic situation of life service tax-free?

How to declare the epidemic situation of life service tax-free?

Does the taxpayer meet the requirements of the Ministry of Finance? Notice of State Taxation Administration of The People's Republic of China on Supporting Tax Policies for Prevention and Treatment of Pneumonia in novel coronavirus (No.8, 2020) stipulates that those who enjoy preferential treatment of exemption from value-added tax can file their own tax returns, and relevant certification materials should be kept for future reference without going through relevant tax-free filing procedures. It should be reminded that when filing tax returns, you should also fill in the List of Tax Returns for VAT Reduction and Exemption, and accurately select the tax reduction and exemption code (the tax exemption code for life service industry is 00 10).

How to invoice the preferential policy of exemption from value-added tax for epidemic prevention and control?

1. Special VAT invoices cannot be issued, only ordinary VAT invoices can be issued; If a general ticket with tax rate has been issued (including electronic general ticket), it does not need to be withdrawn. Enjoy the reduction and exemption policy directly through declaration.

2. When issuing an ordinary VAT invoice, the tax rate is "Exempted".

(For details, see "Zero VAT rate, tax-free and non-taxable". How to choose the tax rate when invoicing? " ? 》).

3. VAT special invoices issued by taxpayers can be exchanged into ordinary VAT invoices, which are exempt from VAT; If a taxpayer has issued a special VAT invoice during the epidemic prevention and control period, but fails to issue a corresponding red-ink invoice in time according to the provisions of this announcement, the VAT exemption policy can be applied first, and the corresponding red-ink invoice can be issued within 1 month after the implementation of the relevant VAT exemption policy expires. If it cannot be returned, this part of the special invoice will not be tax-free;

(Special reminder: red-ink invoices are not opened casually. How to issue them? Please refer to the accounting must-see for details! The most complete red-letter invoice is issued with a full graphic tutorial, and related questions are answered ~ ").

Tips: According to Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and Article 27 of the Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), Annex 1: The implementation measures for the pilot project of changing business tax to value-added tax all stipulate:? The input tax of VAT-exempt items shall not be deducted from the output tax.

Therefore, the input tax corresponding to the taxpayer's income exempted from VAT cannot be deducted and needs to be transferred out.

How to declare the epidemic situation of life service tax-free? If your company is within the scope of this policy, you can declare tax exemption independently according to the relevant policies, and you need to keep relevant certification materials for future reference. Although there is a tax exemption policy, it is necessary to issue invoices normally, so the above small series also shared the method of issuing invoices during the epidemic, hoping to help you.