两部门发布《关于明确增值税应税交易销售额计算口径的公告》

Core Points - The announcement clarifies the calculation basis for taxable sales under the Value-Added Tax (VAT) Law in China, aiming to maintain the current system and practices [1] Group 1: Taxable Transactions - Taxpayers transferring financial products will calculate sales based on the balance after deducting the purchase price from the selling price, with any negative balance carried forward to the next tax period but not to the next accounting year if still negative at year-end [1] - General taxpayers providing passenger station services will calculate sales based on the total inclusive price received, minus the freight paid to carriers, and cannot deduct the input tax related to the freight from the output tax [1] - Airlines providing air transport services will calculate sales based on the total inclusive price received, minus the amounts collected on behalf of other airlines for ticket sales [2] Group 2: Ticket Agency Services - Air transport sales agents providing domestic ticket agency services will calculate sales based on the total inclusive price received, minus the net settlement amounts paid to airlines or other agents, with valid documentation required for payments [2] - Agents providing overseas segment ticket agency services will calculate sales similarly, deducting amounts paid to other entities, with specific documentation requirements for both domestic and foreign payments [2][3] Group 3: Other Services - Taxpayers providing visa agency services will calculate sales based on the total inclusive price received, minus the fees paid to the Ministry of Foreign Affairs and foreign embassies, and cannot issue VAT special invoices for these fees [3][4] - Taxpayers acting as agents for imports exempt from VAT will calculate sales based on the total inclusive price received, minus the amounts paid on behalf of the principal, and cannot issue VAT special invoices for these payments [4]