欢迎扫描下方二维码关注： 亲爱的朋友大家好，欢迎来到山西省税务 局征纳互动《税宣速递》栏目，今天为您介绍 的是 ： 纳税人销售房屋能否按照销售使用过 的固定资产计算缴纳增值税？ 问： 销售房屋如何计算缴纳增值税？ 答： 根据《财政部 国家税务总局关于全面 推 开 营 业 税 改 征 增 值 税 试 点 的 通 知 》 （ 财 税〔2016〕36号）附件： 1.营业税改征增值税试 点实施办法：第二十八条 不动产、无形资产的具 体范围，按照本办法所附的《销售服务、无形资 产或者不动产注释》执行。 固定资产是指使用期限超过12个月的机 器、机械、运输工具以及其他与生产经营有关 的设备、工具、器具等有形动产。 销售服务、无形资产、不动产注释： 三、销售不动产 销售不动产，是指转让不动产所有权的业 务活动。不动产，是指不能移动或者移动后会 引起性质、形状改变的财产，包括建筑物、构 筑物等。 建筑物，包括住宅、商业营业用房、办公 楼等可供居住、工作或者进行其他活动的建造 物。 构筑物，包括道路、桥梁、隧道、水坝等 建造物。 转让建筑物有限产权或者永久使用权的， 转让在建的建筑物或者构筑物所有权的，以及 在转让建筑物或者构 ...

Group 1 - The article provides detailed instructions for small-scale taxpayers on how to declare and pay value-added tax (VAT) and additional taxes through the electronic tax bureau [1][21] - It outlines two declaration methods for small-scale taxpayers: confirmation declaration and form-filling declaration, with specific steps for each method [4][22] - The confirmation declaration requires taxpayers to verify sales income and report any unbilled income separately for goods and services [5][6][7] Group 2 - General taxpayers must also log into the electronic tax bureau to declare VAT and additional taxes, with three declaration modes: confirmation, supplementary, and form-filling [21][22] - The confirmation mode for general taxpayers involves verifying displayed data and making necessary adjustments for unbilled income [23][25] - The article emphasizes the importance of timely tax declaration, even if no business activity occurred, to avoid negative impacts on the company's tax credit rating [31][42] Group 3 - Common misconceptions regarding VAT declaration are addressed, such as the belief that no declaration is needed if no invoices are issued [32][34] - Taxpayers are reminded that unbilled income creates a tax obligation and must be reported accordingly [32][46] - The article highlights the consequences of failing to declare taxes accurately, including potential penalties and impacts on business operations [43][44]

Group 1 - The article provides a series of FAQs regarding the operations in the Individual Electronic Tax Bureau (withholding end) for taxpayers [1][7][17] - It outlines the process for recovering lost data in the Individual Electronic Tax Bureau, including steps for downloading personal income tax data within 72 hours [1][4][6] - Instructions are given for handling situations where taxpayers receive prompts about not deducting expenses correctly, including steps to modify tax periods and confirm deductions [7][10] Group 2 - The article explains how to delete an employee from the normal salary table after their departure, detailing the necessary steps to mark them as non-normal and submit the changes [12][14] - It describes the procedure for updating the identification number of foreign personnel in the Individual Electronic Tax Bureau, including changing their status and submitting new information [17][18] - The article emphasizes that enterprises that report by department cannot download personal income tax data [6]

Group 1 - Taxpayers engaged in production and operation must report all bank account information to the tax authority within 15 days of opening or changing accounts [1] - The reporting can be done through the electronic tax bureau APP, specifically in the "Deposit Account Reporting and Tripartite Agreement Signing" module [1] - The process involves logging into the electronic tax bureau as a business entity and navigating to the relevant sections for reporting [3] Group 2 - After submitting the account information, taxpayers can view and download the "Taxpayer Deposit Account Report Form" [7][8] - The system allows for the signing of a tripartite agreement, which requires acknowledgment of the "Tax Payment Transfer Agreement" [3] - Taxpayers can also access credit information for tax-related professional service institutions through the electronic tax bureau [15][17]

Group 1 - The article discusses the VAT payment process for landlords who receive annual rent in advance, outlining three different scenarios based on the type of taxpayer [2][5][4]. - For small-scale taxpayers, VAT must be declared and paid in full during the month following the receipt of payment or the end of the quarter [2][5]. - Other individuals can average the rental income over the lease period, and if the monthly rental income does not exceed 100,000 yuan, they are exempt from VAT [4][7]. Group 2 - Individual businesses must also declare and pay VAT in full during the specified reporting period when receiving annual rent in advance [5][7]. - The tax obligation for landlords providing rental services occurs on the day the advance payment is received [3][6]. - Individual businesses do not qualify for the same tax exemption as other individuals, as they are not classified under the "other individuals" category [7]. Group 3 - The article references specific regulations and guidelines that govern VAT payments, including the "Interim Regulations on Value-Added Tax" and notices from the Ministry of Finance and the State Administration of Taxation [9].

Core Viewpoint - The article discusses the necessity for taxpayers to report cross-regional tax matters when temporarily engaging in business activities outside their registered location, detailing the steps involved in the reporting process. Group 1: Reporting Process - Taxpayers must report cross-regional tax matters to the tax authority where the business activity is conducted [1] - The reporting process involves logging into the electronic tax bureau, navigating to the relevant section, and submitting the necessary information [2][4] - The system allows for querying, adding, postponing, modifying, and canceling reports [4][5] Group 2: Steps for Reporting - To add a new report, users must click on "Add Report," enter the required business and contract information, and submit [8][9] - Upon successful submission, users receive a confirmation and can check the status of their report in the "My Reminders" section [10][11] - Users can postpone or modify reports that have been submitted but not yet verified [19][20] Group 3: Modification and Cancellation - Reports can be modified by selecting the report and clicking "Modify," allowing changes to contact information and business methods [14][15] - To cancel a report, users select the report and confirm the cancellation, receiving a success message upon completion [17][18]

Core Viewpoint - The article discusses the handling of abnormal VAT invoices, emphasizing the importance of compliance with tax regulations and the consequences of failing to address issues related to these invoices [9][10][11]. Group 1: Definition and Identification of Abnormal Invoices - Abnormal invoices are defined as those where the issuing enterprise has not fulfilled tax obligations and has evaded tax authority oversight [4]. - Tax authorities identify these enterprises through various methods, including on-site investigations and inquiries [4]. Group 2: Criteria for Abnormal VAT Invoices - A VAT invoice is classified as abnormal if the cumulative input tax amount from abnormal invoices accounts for 70% or more of the total input tax for the same period [5]. - Additionally, if the cumulative input tax from abnormal invoices exceeds 50,000 yuan, it is also classified as abnormal [5]. Group 3: Handling Procedures for Abnormal Invoices - For invoices that have not been declared for input tax deduction, the deduction is temporarily suspended [11]. - If the invoices have been declared, they must be treated as input tax to be reversed unless otherwise specified [11]. - In cases involving export tax refunds, if the refund has not been processed, the refund application is suspended; if it has been processed, the tax authority will recover the refunded amount [11]. Group 4: Employee Welfare Expenses - Employee welfare expenses, including health check costs, can be deducted from corporate income tax, provided they do not exceed 14% of the total salary expenses for the year [17]. - Companies must maintain separate accounts for employee welfare expenses to ensure accurate reporting and compliance with tax regulations [17][18].

Group 1 - The article discusses the process for taxpayers to file consolidated tax reports for parent-subsidiary structures through the electronic tax bureau [3][5]. - It outlines the steps for both first-time and repeat filings, including the necessary information to be filled out in the system [5][6]. - The article emphasizes the importance of verifying the information before submission to ensure compliance with tax regulations [6]. Group 2 - The electronic tax bureau system automatically determines if it is the taxpayer's first time filing a consolidated tax report and directs them accordingly [5]. - For first-time filers, the system requires input of overall information such as effective dates and regional transfer types [5]. - After the parent company completes the filing, branch offices must log in to the electronic tax bureau to verify and submit their information based on the parent company's records [6].

Core Viewpoint - The article discusses the Chinese government's initiative to enhance the duty-free shop policy to stimulate consumption, attract foreign visitors, and promote the healthy development of duty-free retail business [1]. Group 1: Optimization of Duty-Free Policies - The government encourages enterprises with duty-free qualifications to increase the procurement of high-quality domestic products for sale in duty-free shops, treating these sales as exports for tax exemption purposes [2][3]. - The management and operational procedures for tax refunds on domestic products sold in duty-free shops will be optimized to facilitate sales [3]. - Duty-free shops are required to promote domestic products, including traditional cultural items, with at least 25% of their sales area dedicated to these products [4]. Group 2: Expansion of Product Categories - The government plans to expand the categories of products available in duty-free shops, including mobile phones, drones, sports goods, health foods, over-the-counter drugs, and pet foods [4]. - Authorities will optimize the regulatory approach for imported duty-free goods to accelerate the availability of popular overseas products in Chinese duty-free shops [4]. Group 3: Streamlining Approval Processes - The approval authority for establishing and changing the operating entities of duty-free shops will be decentralized to local governments, allowing for tailored development based on regional needs [5][6]. - Local governments are tasked with optimizing the layout of duty-free shops to enhance the shopping experience and attract inbound consumption [6]. Group 4: Enhancing Shopping Experience - Duty-free shops will offer online reservation services, allowing travelers to pre-order products based on their travel schedules [7]. - Travelers can pick up pre-ordered items at designated duty-free shops upon arrival, streamlining the shopping process [7]. - Continuous improvements in the shopping process and regulatory measures will be implemented to enhance consumer experience and protect consumer rights [7]. Group 5: Implementation and Coordination - The Ministry of Finance will coordinate with relevant departments to ensure the effective implementation of the new policies, which will take effect on November 1, 2025 [9]. - Local governments are responsible for overseeing the management of duty-free shops and ensuring the policies effectively stimulate consumption [9].

Core Viewpoint - The article emphasizes the importance of declaring unbilled income in accordance with the tax regulations in China, highlighting the obligations and potential risks associated with non-compliance. Group 1: Tax Declaration Requirements - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation arises on the day the taxable sales occur, regardless of whether an invoice is issued or not [10]. - Taxpayers must accurately declare all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [14]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [11][12]. - Such actions can also result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in bidding, and apply for financing or subsidies [12]. Group 3: Small-Scale Taxpayer Guidelines - Small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan are exempt from value-added tax and should report their sales accordingly [15]. - If quarterly sales exceed 300,000 yuan, they must fill out the appropriate sections of the tax declaration form to report taxable sales [18]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income that has already been declared and taxed, taxpayers should adjust their sales figures in the corresponding sections of the tax declaration form [19][21]. - For other tax types, there are no special rules for declaring unbilled income; taxpayers must follow the established guidelines for each tax type [24][25].