未开票收入

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【实用】未开票收入是否需要纳税申报?一文掌握未开票收入相关问题案例分析
蓝色柳林财税室· 2025-08-31 14:03
Core Viewpoint - The article discusses the concept of unbilled income in the context of value-added tax (VAT) and outlines the necessary tax reporting procedures for both general and small-scale taxpayers [3][4]. Group 1: Definition and Tax Obligations - Unbilled income refers to revenue that has incurred a tax obligation but for which no invoice has been issued [3]. - Unbilled income is not exempt from tax reporting and must be declared according to the Tax Collection and Administration Law of the People's Republic of China [3]. Group 2: Reporting Procedures for General Taxpayers - General taxpayers must report unbilled income in the "Unbilled" section of the VAT and Additional Tax Declaration Form [4]. - If an invoice is issued after the unbilled income has been reported, the taxpayer can report this as a negative value to offset the sales amount for that period [4]. Group 3: Reporting Procedures for Small-Scale Taxpayers - Small-scale taxpayers must handle unbilled income reporting based on their quarterly sales figures, with specific thresholds for exemption [6]. - If the quarterly sales do not exceed 300,000 yuan, the unbilled income can be directly reported in the relevant sections of the VAT and Additional Tax Declaration Form [6][9].
【涨知识】一般纳税人出售使用过的固定资产如何计算缴纳增值税?
蓝色柳林财税室· 2025-08-22 09:19
Core Viewpoint - The article discusses the procedures and regulations for general taxpayers in China regarding the sale of used fixed assets, particularly focusing on how to calculate and issue invoices for value-added tax (VAT) [3][5]. Group 1: VAT Calculation and Invoicing - General taxpayers selling used fixed assets that have previously deducted input VAT should charge VAT at the applicable rate and can issue either special or ordinary VAT invoices [3][5]. - Specific scenarios where general taxpayers cannot issue special VAT invoices are outlined, including sales of fixed assets that were not deductible or not previously deducted [4][5]. - General taxpayers can opt to forgo tax reductions and pay VAT at a simplified rate of 3%, issuing either special or ordinary VAT invoices [6]. Group 2: Reporting and Compliance - It is mandatory to report all VAT income, including invoiced and non-invoiced income, in the VAT declaration [11]. - For small-scale taxpayers, those with monthly sales not exceeding 100,000 (or quarterly sales not exceeding 300,000), must report non-invoiced income in specific sections of the VAT declaration form [12][13]. - If a customer requests a supplementary invoice later, the company must adjust the non-invoiced income in the declaration for the month the invoice is issued to avoid double taxation [14].