How to deal with the special ticket obtained by the enterprise that adopts the simplified collection

Simple collection and obtaining VAT special invoices are not eligible for VAT input tax credit. The materials to be provided by general VAT taxpayers for filing in accordance with the simplified method.

1. Written (printed) application for the application of the simplified method by the enterprise (the application content includes: a detailed description of the raw materials and production process for the production of the above-mentioned goods);

2. A copy of the Business License of the Enterprise (copy);

3. Qualification Certificate of General VAT Taxpayer (copy);

4. The qualification certificate or product inspection report (copy) of the products produced by the enterprise approved by the relevant departments.

5. The enterprise shall fill in the "Application for Filing Form for the Collection of Simplified Measures for General VAT Taxpayers" in duplicate.

Enterprises that adopt the simplified collection method to obtain special VAT invoices must first authenticate and deduct them, and then transfer them out of the input. Otherwise, no certification deduction will be made, and a detention ticket will be formed.

Certification required. Authenticate and then transfer out. It is also troublesome to form a detention ticket without certification.

It can not be certified, or it can be transferred out of input tax after certification.

Simple collection, that is, the simple taxation method, is a general VAT taxpayer, due to the particularity of the industry, can not obtain the VAT input invoice of raw materials or goods, so the tax burden is too high after accounting for the VAT payable according to the method of purchase and sales, so the special industry adopts the simple collection rate to levy VAT.

What should I do if the general taxpayer simply calculates the tax to the special ticket?

When general taxpayers adopt the simplified tax calculation mode, the input of the special VAT invoice received cannot be deducted, and the specific treatment methods are as follows:

Hu Zeqiao (1) First of all, the special invoice should be certified within 360 days of the invoice certification period, and the VAT deduction should be carried out.

(2) The input VAT is transferred out, and the cost of entering the relevant business may be included in the expenses.

Paragraph 2 of Article 2 of Document No. 22 of Finance and Accounting [2016] stipulates that the accounting treatment of input tax shall not be deductible for procurement and other businesses. If a general taxpayer purchases goods, processing and repair services, services, intangible assets or immovable property for taxable items under the simplified tax calculation method, and the input tax shall not be deducted from the output tax in accordance with the provisions of the current VAT system, the relevant cost or asset account shall be debited when obtaining the special VAT invoice.

Notice of the State Administration of Taxation on Administrative Issues Concerning the Simplified VAT Collection Policy (1) General taxpayers who sell their own used fixed assets, according to the notice of the Ministry of Finance and the State Administration of Taxation on several issues concerning the implementation of VAT transformation and reform nationwide, and apply the VAT policy of halving the levy rate of 4% according to the simplified method, shall issue ordinary invoices, and shall not issue special VAT invoices.

Simplified collection can be invoiced in certain circumstances. For example, taxpayers who have not been included in the pilot project of expanding the scope of VAT deduction before December 31, 2008 can issue invoices when they sell off the fixed assets purchased or self-made before December 31, 2008 that they have used.