欢迎扫描下方二维码关注： 上个月咱们养老院开始对外提 供餐饮服务了，我看一般纳税 人增值税申报表，怎么申报的 还都是免税收入? 财 务 डेस्ट 增值税申报表 H 免税收 张姐，养老机构不是免征增值 ■ 税的吗？况且来就餐的也是老 年人居多，怎么还要缴税? 免税政策可不是"一刀切"！只有养老机构 提供的养老服务才免征增值税，但是养老服 务是指为收住的老年人提供的生活照料、康 复护理、精神慰藉、文化娱乐等服务。 不包括对外提供餐饮服务! 我们作为一般纳税人，对外提供餐饮服务应 按6%缴税，这可不能错! 政策依据 《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3 第一条第（二）项 原来养老机构的收入要按"免税" 和"应税"严格划分，我这就更正 收入报表，补填纳税申报表! 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 业务审核丨国家税务总局陕西省税务局 货物和劳务税处 来源 ...

Group 1 - The article discusses the application of VAT exemption policies for export enterprises and other units, detailing specific conditions under which these policies apply [3][4][5] - Export enterprises must meet certain criteria, such as declaring export tax refunds exceeding 2 million yuan within 12 consecutive months or having a significant portion of their tax refunds from specific suppliers [3][4] - The tax authorities will assess whether the prices of exported goods or services are excessively high without justification, using average prices from similar transactions as a benchmark [4][5] Group 2 - The article outlines scenarios where export businesses may face tax penalties, including cases of suspected tax evasion or fraudulent transactions related to the goods supplied [5][6] - If tax authorities identify issues with an export business's operations, they may suspend the processing of export tax refunds, requiring the business to provide guarantees for any discrepancies [6]

Core Viewpoint - The article provides a detailed guide on how to export and download invoice details from the electronic tax bureau after issuing electronic invoices, emphasizing the steps involved in the process [2][3][4]. Group 1: Invoice Export Process - Users can log into the electronic tax bureau and navigate to the "Invoice Business" section to access invoice query statistics [3][4]. - The process involves selecting the "Invoice Query" option, specifying the invoice issuance date range, and then clicking on "Query" followed by "Export" or "Download" to save the data locally [5]. Group 2: Taxpayer Information - The article mentions that taxpayers can check their issued, received, and historical invoices, as well as customs payment records through the electronic tax bureau [5]. - It highlights the ability to query various types of invoices and their associated tax amounts, providing a comprehensive overview of the taxpayer's invoicing activities [5].

Group 1 - The article provides a tax calendar for various tax obligations, including value-added tax, consumption tax, and personal income tax, with specific deadlines for submission and payment [8][9][10] - It outlines the process for taxpayers to collect tax source information and submit their property tax and urban land use tax through the electronic tax bureau [10][11] - The article introduces an online consultation service called "Yueyue," which allows taxpayers to seek assistance remotely for tax-related inquiries and submissions [12][13]

欢迎扫描下方二维码关注： | | 对纳税缴费信用评价为D级的 | | --- | --- | | | 经营主体,税务机关应当采取 哪些措施? | | | 245 | | | 有下列情形之一的经营主体,直接判为D级: | | P | (一)存在逃避追缴欠税、骗取出口退 | | | 税、虚开增值税专用发票、骗取留抵退 | | | 税等税收违法行为的; | | | (二)存在逃避缴纳税款、虚开增值税 | | | 专用发票以外的其他发票等违法行为被 | | | 移送公安机关或者被公安机关直接立案 | | | 查处的; | | | (三) 偷税(逃避缴纳税款)金额10万元 | | | 以上且占各税种应纳税总额10%以上 | | | 的; | | + | (四)在规定期限内未按税务机关处理 | | | 结论足额缴纳税款、利息、滞纳金和罚 | | | 款的; | | | (五)以暴力、威胁方法拒不缴纳税款 | | | 或者拒绝、阻挠税务机关依法实施税务 | | | 稽查执法行为的; | | F | (六)违反发票管理法规,导致其他单 | | | 位或者个人未缴、少缴或者骗取税款 | | | 的; | | P | (七)提供 ...

Core Viewpoint - The article discusses the VAT exemption policies applicable to cross-border taxable activities, highlighting the services and intangible assets that qualify for zero VAT rates and exemptions, aimed at stabilizing foreign trade and promoting international business activities [1][10]. Summary by Sections VAT Exemption Policies - Domestic units and individuals are exempt from VAT for certain services and intangible assets sold, with specific exclusions for those subject to zero VAT rates as defined by the Ministry of Finance and the State Taxation Administration [1][10]. - Services exempt from VAT include postal services, insurance services for exported goods, and various financial services provided to foreign entities [2][5]. Applicable Conditions - Taxpayers must separately account for sales related to cross-border taxable activities to accurately calculate non-deductible input VAT, and exempt income cannot be issued with VAT special invoices [5][15]. - Construction services provided by general contractors and subcontractors for projects located overseas are included in the exemption [5][7]. Specific Services Included - The article lists various services that qualify for VAT exemption, including international transportation, cultural and educational services provided abroad, and offshore outsourcing services [6][14]. - It also specifies that services provided to foreign entities that are fully consumed outside of China, such as telecommunications and financial services, are eligible for zero VAT rates [8][9]. Policy Basis - The policies are based on several official documents, including the notice on the comprehensive promotion of the VAT reform and specific announcements regarding VAT exemption management for cross-border taxable activities [19][23].

Core Viewpoint - The article discusses the policies and regulations regarding the export of goods and services under the Value-Added Tax (VAT) exemption, detailing the specific categories of goods and services eligible for such exemptions and the necessary documentation required for compliance [4][5][6]. Group 1: Eligible Export Goods and Services - Export goods eligible for VAT exemption include small-scale taxpayer exports, contraceptives, antiquarian books, software products, goods containing gold or platinum, state-planned cigarette exports, used equipment, and agricultural products [4][5]. - Specific categories of goods that can be treated as self-produced for VAT exemption include purchased goods that are the same type as the company's own products, goods used for repair of self-produced goods, and goods exported to foreign entities that import the company's self-produced goods [8][9][10]. Group 2: Documentation and Compliance - Export enterprises must ensure that the names and measurement units on export declarations and VAT invoices match; otherwise, they cannot apply for tax refunds [3]. - Export enterprises must report any discrepancies in product names or measurement units to the tax authorities for confirmation before applying for VAT refunds [3]. - Companies must maintain proper documentation, including customs declarations and VAT invoices, to qualify for VAT exemptions and refunds [6][7]. Group 3: Special Cases and Conditions - Enterprises that have not complied with documentation requirements or have failed to submit VAT refund applications within the stipulated time frame are ineligible for VAT exemptions [5][6]. - Export enterprises that sell goods to foreign entities through bonded warehouses must provide additional documentation, including a list of exported goods, to apply for VAT refunds [7]. - Companies involved in processing trade must adhere to specific guidelines for VAT exemption claims related to processing exports [11].

Policy Basis - The article discusses the policy regarding the exemption of value-added tax (VAT) for certain fresh meat and egg products as outlined in the notice from the Ministry of Finance and the State Administration of Taxation [7][8]. Eligible Entities - The beneficiaries of this policy are taxpayers engaged in the wholesale and retail of agricultural products [8]. - Both small-scale taxpayers and general taxpayers can enjoy the VAT exemption for qualifying fresh meat and egg products [9][10]. Exempt Products - The exempt fresh meat products include pork, beef, lamb, chicken, duck, and goose, as well as their whole or cut pieces, refrigerated or frozen meat, and various organ parts [10]. - The exempt fresh egg products include chicken eggs, duck eggs, and goose eggs, including fresh eggs, refrigerated eggs, and processed egg products like egg liquid and yolk [10]. Accounting and Reporting - Taxpayers selling both exempt fresh meat and egg products and other taxable goods must separately account for the sales of these products to qualify for the exemption [9]. - Taxpayers must accurately fill out the VAT declaration forms, particularly the "exempt sales amount" section, to avoid issues [17][18]. Documentation Requirements - Taxpayers are required to retain documentation such as invoices, purchase contracts, and transaction records for tax audits, ensuring completeness and logical consistency [20].

Core Viewpoint - The article discusses the procedures and requirements for filing Value-Added Tax (VAT) and additional tax declarations for general taxpayers through the electronic tax bureau, emphasizing the importance of accurate reporting and compliance with tax regulations [2][5][8]. Group 1: VAT Filing Process - Taxpayers can log into the electronic tax bureau and select "VAT and Additional Tax Declaration (Applicable to General Taxpayers)" from the popular services section [2]. - Upon entering the confirmation page, taxpayers can click "I want to fill out the form" to access the form-filling declaration mode [2]. - The article outlines the specific lines in the supplementary materials that need to be filled out, including sales amounts for goods, processing, repair services, and exempt sales amounts, which will automatically reflect in the main VAT declaration form [5][6]. Group 2: Exempt Sales Reporting - The article specifies that exempt sales amounts will be automatically reflected in the main VAT declaration form under various categories, including exempt goods sales and exempt service sales [5][6]. - It highlights the importance of accurately reporting exempt sales to ensure compliance with tax regulations [5][6]. Group 3: Tax Reduction and Exemption Policies - The article references the announcement from the Ministry of Finance and the State Taxation Administration regarding VAT policies for express delivery services, indicating that express companies must pay VAT based on their income from delivery services [13][14]. - It defines what constitutes express services, including collection, sorting, transportation, and delivery, while excluding mere transportation services [15].

Core Viewpoint - The article emphasizes the importance of correctly reporting VAT obligations and distinguishing between taxable and exempt sales to avoid tax risks and ensure compliance with regulations [3][4][5][6]. Group 1: VAT Reporting Obligations - Companies must report VAT income even if no invoices are issued, as the tax obligation arises upon receipt of payment or documentation for sales [3]. - Small-scale taxpayers need to accurately fill in the sales amounts in the VAT declaration, specifying taxable and exempt sales to avoid underpayment or overpayment of taxes [4]. Group 2: Exempt Sales and Invoicing - Companies with exempt sales, such as agricultural producers, must correctly categorize and report these amounts to prevent tax discrepancies [4]. - Small-scale taxpayers whose total sales do not exceed 300,000 yuan per quarter are not required to differentiate VAT special invoice sales if they choose to forgo the exemption [5]. Group 3: Special Tax Policies - Small-scale taxpayers eligible for the differential taxation policy must report sales based on the amount after deductions to qualify for VAT exemption [6]. - The article highlights the need for clarity in filling out the VAT declaration form, particularly in distinguishing between different types of sales [5][6].