Can a natural person apply for VAT business to the tax authorities? What should I pay attention to when applying for * *? Next, let's look at the problem.
Q1: Under what circumstances can a natural person (i.e. "other individuals" in the document) issue a special VAT invoice?
1 scenario
Other individuals sell their acquired real property, If the buyer or lessee does not belong to any other individual, the taxpayer may apply to the tax Bureau for issuing a special VAT invoice after paying VAT.
If other individuals rent real estate and the buyer or lessee does not belong to other individuals, the taxpayer may apply to the tax Bureau for issuing a special VAT invoice after paying the VAT.
1. For details, see the Notice of the State Administration of Taxation of the People's Republic of China on Replacing Business Tax with Value-added Tax and entrusting Local Tax Burets to Collect Taxes and VAT Invoices on behalf of Them (Tax General Han (2016) No. 145).
Scenario 3
An insurance enterprise entrusted by the tax authority to collect tax may apply to the competent tax authority for issuing a general VAT invoice or a special VAT invoice on behalf of the individual insurance agent after paying the commission fee to the individual insurance agent.
The regulations of insurance agents apply to individual agents in securities brokerage, credit card, tourism and other industries.
3. For details, see Announcement of the State Administration of Taxation of the People's Republic of China on Issues related to Tax Collection and Administration of Individual Insurance Agents (Announcement No. 45, 2016 of the State Administration of Taxation of the People's Republic of China).
Q2: If the above situation occurs, can a natural person use the VAT special invoice?A: Not necessarily. The following conditions should also be met :
First, the purchaser of taxable behavior is not an individual consumer;
Second, taxable behavior is not exempt from VAT.
Notice of the State Administration of Taxation of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Replacing Business Tax with Value-added Tax (Finance and Taxation [2016] No. 36)Interim Regulations of the People's Republic of China on Value-added Tax (Decree No. 691 of The State Council)
Q3: Charge by enterprises in specific industries * * What is the special requirement on the special invoice for personal agency? A: When an insurance company applies for the summary VAT invoice on behalf of an individual insurance agent, it shall issue to the competent tax authorities a detailed list of the individual insurance agent's name, ID number, contact information, payment time, payment amount, tax collected and so on.
The insurance company shall include the details of individual insurance agents as a list of * * VAT invoices to be recorded against the invoice.When the competent national tax authority summarizes the VAT invoices of individual insurance agents, it shall indicate the words "Summary of individual insurance agents * *" in the remarks column.
The above provisions apply to individual agents in securities, credit cards, tourism and other industries.
"The State Administration of Taxation of the People's Republic of China on the personal insurance agent tax collection and administration of relevant issues of the announcement" (the State Administration of Taxation notice 2016 No. 45)
< P >< P > friendship reminder: if the natural person can apply to the tax authorities for VAT special invoice taxable behavior, need to pay attention to is, The purchaser of taxable behavior is not a consumer, which does not belong to the taxable behavior exempt from VAT. If it is a specific industry, such as insurance companies, it is also necessary to pay attention to the special provisions in the Announcement of the State Administration of Taxation of the People's Republic of China on Issues related to Tax Collection and Administration of Individual Insurance Agents (Announcement No. 45, 2016 of the State Administration of Taxation of the People's Republic of China).
