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Can small-scale taxpayers waive tax reduction and exemption to issue special VAT invoices?
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According to the announcement of the State Administration of Taxation on matters related to the collection and management of VAT reduction and exemption policies for small-scale VAT taxpayers (Announcement No. 1 of 2023 of the State Administration of Taxation), small-scale taxpayers are subject to the VAT exemption policy with monthly sales of less than 100,000 yuan. Taxpayers can choose to waive the tax exemption policy for part or all of the sales income and issue special VAT invoices.
If a small-scale taxpayer applies the VAT policy of 3% levy rate minus 1% levy rate on sales income, the taxpayer may choose to waive the tax reduction for part or all of the sales income and issue a special VAT invoice.
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The products produced by the enterprise implement the three-guarantee service, and provide free maintenance of consumed materials or free replacement of accessories during the warranty period, whether to do input tax transfer or deemed sales?
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If the company's products have problems during the warranty period, the materials consumed for free maintenance or the accessories that are replaced free of charge belong to the taxable items of value-added tax, and do not belong to the non-deductible circumstances stipulated in Article 10 of the Provisional Regulations on Value-added Tax, and do not need to transfer out the input tax.
According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax, the free warranty business during the warranty period is part of the sales contract, and the relevant income has actually been obtained at the time of sale, and the company has paid tax on the sales amount, and there is no need to pay VAT during the free warranty, and the parts used for maintenance do not need to be deemed to be sold and pay VAT.
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What is the scope of self-produced agricultural products sold by agricultural producers?
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According to the notice of the Ministry of Finance and the State Administration of Taxation on printing ‘Note on the scope of taxation of agricultural products’ and distributing (Cai Shui Zi {1995} No. 52), it is stipulated that: 1. The self-produced agricultural products sold by agricultural producers refer to the self-produced agricultural products sold by units and individuals directly engaged in the planting and harvesting of plants, animal breeding and fishing;
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Do units and individuals selling purchased and processed agricultural products pay VAT?
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It does not fall within the scope of tax exemption and shall be levied VAT at the prescribed rate.
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Is the liquidated damages charged by the seller to the buyer outside the price subject to VAT? If VAT is paid, how is it calculated?
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According to Article 12 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax (Order No. 50 of the Ministry of Finance and the State Administration of Taxation), the off-price expenses include liquidated damages. According to the Notice of the State Administration of Taxation on Several Issues Concerning the Collection and Administration of Value-Added Tax (Guo Shui Fa {1996} No. 155), the off-price fees and deposits for overdue packaging collected by general VAT taxpayers (including taxpayers themselves or on behalf of other departments) from buyers shall be regarded as tax-included income, which shall be converted into tax-free income and incorporated into sales amounVAT calculation.
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