(1) The time when the taxpayer's tax obligation to sell goods and provide taxable services occurs.
1. If the goods are sold by direct payment, whether the goods are delivered or not, it is the day when the sales payment is received or the certificate claiming the sales payment is obtained.
2. Sales of goods by means of collection and acceptance and entrusted bank collection shall be made on the day when the goods are sent out and the collection procedures are completed.
3. If the goods are sold on credit or by installment, the delivery date agreed in the written contract shall prevail; if there is no written contract or no written contract, the delivery date shall prevail.
4. The goods sold in advance shall be the day when the goods are delivered, except for large-scale machinery and equipment, ships, airplanes and other goods. If the production cycle exceeds 12 months, the payment date agreed in the written contract or the advance payment will prevail.
5. Entrusting other taxpayers to sell the goods on a consignment basis is the day when the consignment list of the consignment unit is received or all or part of the payment is received; If the consignment note and payment are not received, it will be issued 180 days for the consignment goods.
6. The sale of taxable services refers to the day when services are provided and sales are received or evidence for claiming sales is obtained.
7. Taxpayers are regarded as selling goods (except consigning others to sell goods on a commission basis), and the delivery date of the goods shall prevail.
8. When a taxpayer imports goods, the time when the tax obligation occurs is the day when the import is declared.
(2) The time when the duty to pay taxes on sales services, intangible assets and immovable property occurs.
1. The obligation to pay VAT on sales services, intangible assets and real estate usually occurs on the day when taxpayers conduct taxable activities and receive sales money or obtain evidence for claiming sales money; If the invoice is issued first, it is the day of invoice issuance.
2. If the taxpayer provides leasing services in the form of advance payment, the tax payment obligation occurs on the day when the advance payment is received.
3. If the taxpayer is engaged in the transfer of financial commodities, it is the day when the ownership of financial commodities is transferred.
4. Taxpayers are regarded as selling labor services, intangible assets or real estate, and their tax obligation occurs on the day when the transfer of labor services and intangible assets is completed or the ownership of real estate changes.
Extended content:
Examples of the occurrence time of VAT tax obligation;
1 multiple choice question according to the provisions of the value-added tax legal system, which of the following statements about the time when the value-added tax obligation occurs is incorrect? )。
A taxpayers sell goods by direct payment, which is the day when the goods are sent out.
B taxpayers selling taxable services shall be based on the day when they receive the sales price or provide services to obtain the certificate for claiming the sales price.
C the day when the taxpayer entrusts the bank to collect and sell the goods, and issues and handles the collection procedures for the goods.
Goods imported by taxpayers shall be subject to the date of customs declaration and import.
Answer a
Analysis option a: direct payment to sell goods. Regardless of whether the goods are issued or not, the obligation to pay VAT occurs on the day when the sales payment is received or the certificate for claiming the sales payment is obtained.
Example 2 Multiple-choice questions 20 17 On May 8th, Company A and Company B signed a computer sales contract, and both parties agreed that the total price was 800,000 yuan. On June 3rd, Company A issued a special VAT invoice to pay 800,000 yuan in full. On June 10, Company A received the first payment of RMB 450,000 from Company B, and on June 25th, Company A received the second payment of RMB 350,000 from Company B ... According to the provisions of the VAT legal system, the time when the company's VAT liability occurred was (? )。
A. 8 May
B. June 3
C. June 10
D. June 25
Answer b
Where goods are sold or taxable services are provided, the time of VAT payment obligation is the day when the sales payment is received or the proof of claiming the sales payment is obtained; If the invoice is issued first, it is the day of invoice issuance.
Scope of VAT:
(1) selling goods
The sale of goods refers to the paid transfer of ownership of goods in China.
Prompt 1 Goods refer to tangible movable property, including electricity, heat and gas.
Tip 2: Compensation refers to obtaining money, goods or other economic benefits from the buyer.
(two) provide processing, repair and replacement services.
Providing processing, repair and replacement services, also known as providing VAT taxable services.
1. Processing refers to the business of processing goods by entrustment, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees.
2. Repair and replacement refers to the business of accepting the entrustment to repair damaged and disabled goods to restore them to their original state and function.
(3) Imported goods
As long as it is taxable goods imported by customs declaration, it belongs to the scope of value-added tax. In addition to enjoying the tax exemption policy, value-added tax has to be paid at the import stage.
It is suggested that export goods also fall within the scope of value-added tax collection, but export goods are generally subject to zero tax rate.
(4) Sales service
Sales service refers to the provision of transportation services, postal services, telecommunications services, construction services, financial services, modern services and life services.
1. Transport services
Transport service refers to the business activities of transporting goods or passengers to their destinations by means of transport, so that their spatial positions are shifted; Including land transportation services, water transportation services, air transportation services and pipeline transportation services. ?
2. Postal services
Postal service refers to the business activities of China Post Group Corporation and its subordinate postal enterprises to provide basic postal services such as mail delivery, postal remittance and confidential communication. Including universal postal service, special postal service and other postal services.
3. Telecommunication services
(1) Basic telecommunications services refer to the business activities of providing voice call services by using fixed networks, mobile networks, satellites and the Internet, as well as the business activities of renting or selling network elements such as bandwidth and wavelength.
(2) Value-added telecommunications services refer to the business activities such as providing short messages and multimedia message service, electronic data and information transmission and application services, and Internet access services by using fixed networks, mobile networks, satellites, the Internet and cable TV networks.
4. Construction services
Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including:
(1) Engineering service refers to the engineering operation of building and rebuilding various buildings and structures.
(2) Installation service refers to the assembly and placement of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other various equipment and facilities.
It is suggested that the initial installation fee, initial installation fee, account opening fee, expansion fee and similar fees charged by operators such as fixed telephone, cable TV, broadband, water, electricity, gas and heating should be levied with VAT according to the installation service.
(3) Repair service refers to the engineering operation of repairing, strengthening, maintaining and improving buildings and structures (non-goods) to restore their original use value or extend their service life.
(4) Decoration service refers to the engineering operation of decorating buildings and structures to make them beautiful or have a specific purpose.
(5) Other construction services refer to all kinds of engineering services other than the above-mentioned engineering operations, such as drilling (well drilling), demolition of buildings or structures, land leveling, landscaping, dredging (excluding waterway dredging), building translation, scaffolding, blasting, mine perforation, stripping and cleaning of surface attachments (including rocks, soil and sand).
5. Financial services
(1) loan service
(1) Income from various occupied and borrowed funds, including interest (guaranteed income, remuneration, capital occupation fee, compensation, etc. ) Interest income from credit card overdraft, interest income from buying and selling back financial products, interest income from margin financing and securities lending, interest income from leaseback after financing, mortgage, penalty interest, bill discount, borrowing and other interest and interest income during the holding period of financial products. , VAT should be levied according to the loan service.
(2) The fixed profit or guaranteed profit collected from monetary fund investment shall be subject to value-added tax according to loan services.
(2) Direct charging financial services
Including currency exchange, account management, electronic banking, credit card, letter of credit, financial guarantee, asset management, trust management, fund management, financial trading place (platform) management, fund settlement, capital settlement and financial payment.
(3) Insurance services, including life insurance services and property insurance services.
(4) Transfer of financial commodities
The transfer of financial commodities refers to the business activities of transferring the ownership of financial commodities such as foreign exchange, securities and non-commodity futures (including various asset management products such as funds, trusts and wealth management products and various financial derivatives).
6. Modern service industry
(1) R&D and technical services, including R&D services, contract energy management services, engineering exploration services and professional technical services.
(2) Information technology services, including software services, circuit design and testing services, information system services, business process management services and information system value-added services.
(3) Cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services.
(4) Auxiliary logistics services, including aviation services, port and dock services, freight passenger station services, salvage and rescue services, loading and unloading services, warehousing services and distribution services.
(5) Leasing services, including real estate and chattel financing leasing services and real estate and chattel operating leasing services.
It is suggested that 1 finance sale and leaseback should be subject to value-added tax according to financial services.
Tip 2: Rent the advertising space of real estate such as buildings and structures or tangible movable property such as airplanes and vehicles to other units or individuals for advertising, and pay VAT according to the operating lease service.
Tip 3 Vehicle parking services and road traffic services (including tolls, bridge tolls, gate fees, etc. ) VAT is levied according to the real estate leasing service.
(6) Forensic consulting services
① Including certification services, certification services and consulting services.
② Translation services and market research services are subject to VAT according to consulting services.
(7) Radio, film and television services, including production services, distribution services and broadcasting (including projection) services of radio, film and television programs (works).
(8) Commercial auxiliary services, including enterprise management services, brokerage services, human resources services and safety protection services.
(9) Other modern service industries.
7. Life service
(1) Cultural and sports services;
(2) Education and medical services;
(3) Tourism and entertainment services;
(4) Catering and accommodation services;
(5) Residents' daily services (including municipal affairs, housekeeping, wedding, pension, funeral, nursing, rescue, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography and printing, etc.). );
(6) Other life services.
(5) Selling intangible assets
The sale of intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests.
Suggestion 1 The right to use natural resources includes the right to use land, sea area, exploration, mining, water intake and other natural resources.
Tip 2 Other rights and interests intangible assets, including infrastructure asset management rights (such as expressway management rights), public enterprise franchise rights, quotas, management rights (including franchise rights, chain management rights and other management rights), distribution rights, agency rights, membership rights, seat rights, online game virtual props, domain names, names, portraits, naming rights, transfer fees, etc.
(VI) Real estate sales
1. Real estate trading refers to the business activities of transferring the ownership of real estate.
2. If the limited property right or permanent use right of the building is transferred, the ownership of the building or structure under construction is transferred, and the land use right occupied by the building or structure is transferred at the same time, the value-added tax shall be paid according to the sale of real estate.