Finance and Taxation Document No. 36 of 2016

Summary. Cai Shui (2016) No. 36 stipulates that the simplified collection includes the following situations: (1) public transportation services; (2) Animation script compilation, image design, background design, animation design, storyboarding, animation production, filming, line drawing, coloring, picture compositing, dubbing, soundtracking, sound effect synthesis, editing, subtitle production, compression and transcoding (for online animation and mobile phone animation format adaptation) services provided by designated animation enterprises for the development of animation products, as well as the transfer of animation copyrights within the mainland; (3) Film screening services, warehousing services, loading and unloading services, collection and distribution services, and cultural and sports services; (4) Operating lease services provided with tangible movable property acquired before the date of inclusion in the pilot project of replacing business tax with value-added tax as the subject matter; (5) Tangible movable property lease contracts signed before the date of inclusion in the pilot project of replacing business tax with value-added tax that have not yet been executed; (6) Construction services provided in the form of clearance contractors and construction services provided for a project;

Finance and Taxation 2016 Document No. 36, what is included in the simplified collection.

Cai Shui (2016) No. 36 stipulates that the simplified collection includes the following situations: (1) public transportation services; (2) Animation script compilation, image design, background design, animation design, storyboarding, animation production, filming, line drawing, coloring, picture synthesis, dubbing, soundtracking, sound effect synthesis, shouting editing, subtitle production, compression and transcoding (for online animation and mobile phone animation format adaptation) services provided by designated animation enterprises for the development of animation products, as well as the transfer of animation copyrights within the mainland; (3) Film screening services, warehousing services, loading and unloading services, collection and distribution services, and cultural and sports services; (4) Operating lease services provided with tangible movable property obtained before the date of inclusion in the pilot liquid distribution of the VAT reform; (5) Tangible movable property lease contracts signed before the date of inclusion in the pilot project of replacing business tax with value-added tax that have not yet been executed; (6) Construction services provided in the form of clearance contractors and construction services provided for a project;

7) Construction services provided by old construction projects, and construction services provided across counties (cities); (8) Selling or leasing immovable property acquired before April 30, 2016; (9) Goldin Real Estate Development Enterprises sells old real estate projects developed by themselves; (10) Highway operators collect vehicle tolls for highways that started construction before the pilot; It is levied at 3% of Sun Yan.

Extended information: Materials to be provided by general VAT taxpayers for filing according to the simplified method: 1. Written (printed) application for the application of the Qingcha code or method of collection by the enterprise (the application content includes:

a detailed description of the raw materials and production processes used in 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.

Appendix to the article: Article 55 of the Measures for the Implementation of the Pilot Project of Replacing Business Tax with Value-Added Tax The collection and management of taxpayers' value-added tax shall be implemented in accordance with these measures and the Law of the People's Republic of China on the Administration of Tax Collection and Collection and the relevant provisions of the current value-added tax collection and administration. P.S

Sales of services, intangible assets, real estate notes.

Construction services refer to the construction, repair, decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment, facilities, etc., and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.

Full text of the notice. Finance Departments (Bureaus), State Taxation Bureaus, Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and the Finance Bureau of the Xinjiang Production and Construction Corps

With the approval of the first country, since May 1, 2016, the pilot project of replacing business tax with value-added tax (hereinafter referred to as "replacing business tax with value-added tax") has been fully launched nationwide, and all business tax taxpayers in the construction industry, real estate industry, financial industry, and life service industry have been included in the scope of the pilot project, and the payment of business tax has been changed to the payment of value-added tax.

The "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax", "Provisions on Relevant Matters Concerning the Pilot Program of Replacing Business Tax with Value-Added Tax", "Provisions on the Transitional Policy of the Pilot Program of Replacing Business Tax with Value-Added Tax" and "Provisions on the Application of Zero-rated VAT and Exemption Policies to Cross-border Taxable Activities" are hereby issued to you, please follow them.

The content specified in the annex to this notice shall be implemented from May 1, 2016, unless otherwise specified in the implementation time.

Notice of the Ministry of Finance and the State Administration of Taxation on Including the Railway Transport and Postal Industry in the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2013 No. 106), the Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies of the Pilot Program of Replacing Business Tax with Value-Added Tax in Railway Transport and Postal Industry (Cai Shui 2013 No. 121), the Notice of the Ministry of Finance and the State Administration of Taxation on Including the Telecommunications Industry in the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2014 No. 43), and the Ministry of Finance The Supplementary Notice of the State Administration of Taxation on the Zero-Rated VAT Policy for International Waterway Transport (CS 2014 No. 50) and the Notice of the Ministry of Finance and the State Administration of Taxation on the Application of the Zero-Rated VAT Policy to Film and Television and Other Export Services (CS 2015 No. 118) shall be repealed accordingly, unless otherwise specified.

All localities should attach great importance to the pilot work of replacing business tax with value-added tax, earnestly strengthen the organization and leadership of the pilot work, make careful arrangements, clarify responsibilities, take various effective measures, and do a good job in the preparations before the pilot and the monitoring, analysis, publicity and explanation in the pilot process, so as to ensure the smooth, orderly and smooth progress of the reform. If you encounter any problems, please report them to the Ministry of Finance and the State Administration of Taxation in time.

Lawyer's analysis: The fiscal and tax document No. 36 of 2016 is mainly to standardize the calculation and declaration process of enterprise income tax and further strengthen tax management. The document stipulates the calculation method of corporate income tax, including the calculation of taxable income, deductible donations, pre-tax deductions, etc.

In addition, the document also stipulates some expenditure items that can be deducted before tax, such as scientific research and development expenses, employee education expenses, environmental protection investment, etc., to reduce the financial burden of enterprises. The document also makes clear provisions on tax declaration and tax declaration deadlines, which improves the compliance of enterprises with tax matters. At the same time, the document also adds preferential tax policies to encourage enterprises to increase investment in scientific and technological innovation and environmental protection, and promote sustainable social and economic development.

The fiscal and taxation document No. 36 of 2016 makes detailed provisions on the deduction of enterprise income tax in the early stage, aiming to further strengthen the tax administration and standardize the calculation method and declaration process of enterprises. Enterprises should conscientiously abide by tax laws and regulations, improve the awareness and level of tax-related compliance, strengthen internal management and cooperate with the work of tax authorities, and jointly promote tax management and economic and social development to achieve better results.

Extended content: How can companies ensure their tax compliance? Enterprises need to develop and put in place a tax-related compliance system to complete the financial management, accounting and tax declaration processes to ensure that the declaration meets the requirements of laws and regulations.

In addition, it is also necessary to maintain good communication with the tax authorities, keep abreast of policy changes and tax requirements, and actively cooperate with the inspection and investigation work of the tax authorities.

Legal basis]:

Article 19 of the Enterprise Income Tax Law of the People's Republic of China The financial department may, according to the needs of tax administration, stipulate the deduction items, amounts, ratios, periods and methods before enterprise income tax.

Hello, now I am here to answer the above questions for you. Interpretation of the full text of the 36th document of finance and taxation, Annex 1 of the 36th document of the 36th document of the finance and taxation I believe that many partners still do not know, now let's take a look! 1. Second. <>

Hello, now I am here to answer the above questions for you. Interpretation of the full text of the 36th document of finance and taxation, Annex 1 of the 36th document of the 36th document of the finance and taxation I believe that many partners still do not know, now let's take a look!

1. Article 27 The input VAT of the following items shall not be deducted from the output VAT: (1) Purchased goods, processing, repair and repair services, service liquids, intangible assets and immovable property used for taxable items under the simplified tax calculation method, value-added tax exempt items, collective welfare or personal consumption.

2. The fixed assets, intangible assets and immovable properties involved in them only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and immovable properties dedicated to the above-mentioned projects.

3. Taxpayers' social and entertainment consumption belongs to personal consumption.

4. (2) Purchased goods with abnormal losses, as well as related processing, repair, and repair labor services and transportation services.

5. (3) Purchased goods (excluding fixed assets), processing, repair and repair services and transportation services consumed in products and finished products with abnormal losses.

6. (4) Immovable property with abnormal losses, as well as the purchase of goods, design services and construction services consumed by the immovable property.

7. (5) Purchased goods, design services and construction services consumed in the construction of immovable property under construction due to abnormal losses.

8. Taxpayers' new construction, reconstruction, expansion, repair and decoration of immovable property belong to immovable property projects under construction.

9. (6) Purchased passenger transportation services, sedan car loan services, catering services, residents' daily services and entertainment services.

10. (7) Other circumstances stipulated by the Ministry of Finance and the State Administration of Taxation.

11. The goods mentioned in subparagraphs (4) and (5) of this article refer to the materials and equipment that constitute the real estate entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communications, gas, fire protection, air conditioning, elevators, electrical, intelligent building equipment and supporting facilities.

Finance and Taxation 2016 Document No. 36, what is included in the simplified collection.

Hello dear,...Construction Services According to Cai Shui 2016 No. 36, the following circumstances can be selected for simplified taxation in the construction industry: (1) General taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the contractor.

2) General taxpayers can choose to apply the simplified tax calculation method to the construction services provided by the project for A. (3) General taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the old construction projects.