On July 3, 2013, the State Administration of Taxation issued the “Announcement of the State Administration of Taxation on the Relevant Matters concerning the Collection of Electronic Information on Motor Vehicles and the Verification of Lowest Taxable Pricesâ€. The announcement stipulates that starting from January 1, 2014, relevant data of the VAT anti-counterfeit tax control system for automobile manufacturers will be imported into the motor vehicle certificate electronic information system to realize the interconnection of the tax control system data and the certificate management system data to achieve the minimum Automatic collection of taxable prices. Correspondingly, the specification requires the following:
1. Invoicing specification: Since January 1, 2014, when the vehicle company issues invoices, products with uniform configuration and uniform price shall be placed in the same line item. Products with different prices and configurations may not be mixed.
2. Information Relevance: Starting from January 1, 2014, vehicle companies should correlate invoice information with certificate management information so that the products issued in the invoice match the information in the certificate management system.
3. Minimum tax price collection: Starting from January 1, 2014, vehicle companies do not need to report the lowest sales price to the State Tax Bureau on a regular basis. Instead, the system automatically collects the prices of products that are uniformly configured on the same vehicle and automatically calculates the minimum tax for vehicles. The price is updated every 2 months. The same minimum tax rate for the same model is used as the basis for the taxation of all local vehicle purchase taxes.
According to my personal understanding, the big aspect is that it has standardized the tax environment, prevented tax loopholes, and facilitated the tax payment for the people; the small aspect - it will not have any impact on our friends who sell cars in Suizhou. No longer exist!
The so-called "ticket agreement" is to require motor vehicle invoices and certificates need to be associated, not everyone's regular increase in Futian's certificate must be Futian's invoice, certificate companies and invoice units as long as the two sides do a good job "association" link, not Affect any household issues.
Then, we can pay attention to the issues related to the “ticket correlation†problem. 1. Related issues According to the training of the Tax Administration, there is no clear time requirement for the association between the invoice system and the certificate system, but it is judged based on the speed of information flow. , Enterprises in the terminal to achieve sales, customers can purchase 48 hours before the acquisition tax can be associated. If the company does not correlate the vehicle information when the customer purchases the purchase tax, or the related information has not been transmitted to the local vehicle purchase tax, the Tax Administration Bureau's vehicle purchase tax management system will not have the vehicle information and cannot purchase the vehicle purchase tax, thus affecting the customer. On the card, increase customer complaints.
2, associated node problem (ie, the price collection point)
According to the regulations of the General Administration of Taxation, the information related work should be completed in an automobile manufacturing enterprise or an imported vehicle sales enterprise. However, according to different organizations of different vehicle companies, the State Administration of Taxation is studying the issue of information related nodes. The policy direction is “integrated production and sales companies, which are associated with the company; production and sales are separated from each other and related to the sales process.â€
3. Invoice related issues According to the interpretation of the State Administration of Taxation training, invoice information can be divided into "associated invoices" and "no need for related invoices". Vehicle sales information needs to be related (needs information when purchasing purchase tax), and other invoices ( Such as: business policy cash, accessories and other invoices) do not need to be associated. Therefore, not all invoices need to be linked, and companies can only associate vehicle information that confirms sales and purchase tax.
4. The lowest taxation price collection problem The lowest taxation price in the vehicle purchase taxation system in the original process is based on the self-recorded price of the vehicle manufacturer, which is issued after the taxation authority has reviewed and adjusted (generally after taking an integer number). Collect every two months. After the adjustment, the price of the vehicle's golden tax system will be automatically collected in the same model, and will be issued by the State Administration of Taxation after the background calculation (the average price is expected to be collected once every two months). Therefore, vehicles that are required to be configured with the same type of vehicle should be as uniform as possible when invoicing the invoice, and should honor the commercial policy.
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Special emphasis: If you replace the certificate, you need to cancel the association, reopen the invoice and re-associate with the new certificate. Only the Inland Revenue Department associated with the invoice and the certificate can pay tax, and only the vehicle and vehicle management bureau that pays the tax will be given the application for licensing.
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