Level: [National] Award size: State Administration of Taxation Order No. 10 Date of issue: 2005-01-07 Implementation date: 2005-02-01
Issuing authority: State Administration of Taxation
text:
Article 1 In order to strengthen the collection and management of value-added tax on power products, according to the Law of the People's Republic of China on Tax Collection and Administration, the Provisional Regulations on Value-Added Tax of the People's Republic of China, and the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax of the People's Republic of These measures are formulated in conjunction with the reform of the power system and the characteristics of production and sales of power products.
Article 2 The units and individuals that produce and sell electric power products are value-added taxpayers of electric power products and pay VAT in accordance with the provisions of these Measures.
Article 3 The taxable sales of value-added tax for power products is the total price and the extra-cost charged by the taxpayer for selling the power products to the purchaser, but does not include the output tax collected. The out-of-cost fee refers to the fees of various natures that the taxpayer sells to the purchaser in addition to the catalogue price or the on-grid price.
The electricity fee deposit collected by the power supply enterprise, if it is overdue (beyond the contractual time), shall be included in the extra-price fee to pay the value-added tax.
Article 4 The collection of value-added tax for power products shall be divided into different situations and the following taxation methods shall be adopted:
(1) Power products produced and sold by power generation enterprises (power plants, power stations, generating units, and the same below) shall be subject to the following provisions:
1. An independent accounting power generation enterprise produces and sells electric power products, and declares and pays taxes to the competent tax authorities at the place where the organization is located in accordance with the relevant provisions of the current VAT; non-independent accounting power generation enterprises with general taxpayer qualifications or general taxpayer accounting conditions produce and sell electricity For the product, the value-added tax is calculated according to the calculation method of the general taxpayer of VAT, and the tax is reported to the competent tax authority where the institution is located.
2. For power products produced and sold by non-independent accounting power generation enterprises that do not have the qualifications of general taxpayers and do not have the general taxpayer accounting conditions, the power generation enterprises shall calculate the prepaid VAT of the power generation link according to the approved fixed rate. And the amount of input tax shall not be deducted, and the taxation shall be reported to the competent tax authority at the place where the power generation enterprise is located. The calculation formula is:
Pre-taxed amount = on-grid electricity × approved fixed-rate tax rate
(2) The power supply enterprise sells power products, and implements the method of pre-requisition in the power supply link and the unified settlement of the power supply enterprises with independent accounting, and the specific measures are as follows:
1. The county-level power supply enterprise to which the independent accounting power supply enterprise belongs, who can calculate the sales amount, calculate the value-added tax of the power supply link according to the approved pre-requisition rate, and may not deduct the input tax amount and report the tax payment to the local competent tax authority; If the sales cannot be accounted for, the value-added tax of the power supply link shall be prepaid by the power supply enterprise of the higher level. The calculation formula is:
Pre-taxation amount = sales x approved pre-requisition rate
2. All kinds of extra-costs obtained by the power supply enterprise along with the sales of power products shall be subject to VAT in accordance with the applicable VAT rate of the power products in the pre-requisition link, and the input tax amount shall not be deducted.
(3) The issuing and power supply enterprises that implement the prepayment method to pay the value-added tax shall be settled and paid by the independent power accounting and power supply enterprises in accordance with their affiliation. The specific measures are as follows:
The independent accounting and power supply enterprises shall calculate the current VAT payable amount based on their total sales and input tax at the end of the month, and calculate the amount of tax payable (return) according to the value of the value-added tax prepaid in the power generation link or the power supply link. The competent tax authority declares tax payment. The calculation formula is:
Taxable amount = output tax amount - input tax amount should be supplemented (returned) tax amount = taxable amount - issued (supply) electricity link prepaid VAT amount independent accounting, the current output tax of the power supply enterprise is less than the input tax amount is not deducted, or If the taxable amount is less than the value-added tax of the pre-paid VAT of the power supply and power supply links, the insufficient deductible portion and the excess VAT amount may be carried forward to deduct the next period or deduct the taxable amount for the next period.
(4) The value-added tax pre-requisition rate of the issuing and power-supply enterprises (including the fixed-rate tax rate, the same below) shall be determined according to the financial accounting and taxation of the issuing and power-supply enterprises in the previous period, taking into account the changes in the current year, and the specific authority is as follows:
1. The VAT pre-requisition rate of the hair supply and power supply enterprises in the autonomous regions and municipalities directly under the Central Government shall be jointly calculated and calculated by the pre-paid VAT, the location of the power supply enterprise and the settlement of the value-added tax, and the provincial-level State Taxation Bureau where the power supply enterprise is located, and reported to the State Administration of Taxation. Approved
2. The pre-requisition rate of VAT for power generation and power supply enterprises within the scope of Sheng Autonomous Region and municipality directly under the Central Government shall be verified by the provincial-level State Taxation Bureau.
The execution period of the pre-requisition rate of the power supply and power supply enterprises shall be determined by the tax authorities that have verified the pre-levy rate according to the changes in the production and operation of the enterprise.
(5) Units with different investment and accounting systems shall be subject to separate value-added tax in accordance with the above provisions as they belong to their respective independent accounting enterprises.
(6) For power products sold by other enterprises and institutions, the value-added tax shall be paid in accordance with the relevant provisions of the current value-added tax.
(7) The issuing and power supply enterprises that implement the prepayment method to pay the value-added tax, and the sales revenues obtained from the sales of power products that have not been incorporated into the independent accounting and power supply enterprises shall be separately accounted for and reported locally according to the relevant provisions of the value-added tax. Pay VAT.
Article 5 Other goods and taxable services other than the production and sale of power products that are subject to the prepayment by the payment of value-added tax shall be calculated and paid at the applicable tax rate at the place where the power supply and power supply enterprises are located. If the sales cannot be accurately accounted for, the independent and calculated power supply and power supply enterprises shall calculate and pay the value-added tax according to their affiliation.
Article 6 The specific provisions for the time when the taxation obligations of the power supply companies to sell electric power products are as follows:
(1) The tax liability for the sale of power products by power generation enterprises and other enterprises and institutions shall take place on the day when the power is connected to the Internet and the confirmation documents are issued.
(2) The power supply enterprise adopts the method of directly collecting the electricity fee settlement method. The sales target belongs to enterprises and institutions, which is the day when the invoice is issued; it belongs to the individual of the resident, the day when the payment of the electricity fee is issued.
(3) The power supply enterprise adopts the method of prepayment of electricity charges, which is the day when the electricity is issued.
(4) The power supply and power supply enterprises use the power products for non-taxable projects, collective welfare, and personal consumption, which is the day when the electricity is emitted.
(5) The mutual power supply between the issuing and power supply enterprises shall be the date on which the two parties check the counting amount and issue the meter reading confirmation document.
(6) For the sale of other goods other than power products by the issuing and power supply enterprises, the time for the occurrence of the tax liability shall be implemented in accordance with the relevant provisions of the Provisional Regulations on Value-Added Tax of the People's Republic of China and its implementation rules.
Article 7 The issuing and power supply enterprises shall go through the tax registration in accordance with the relevant provisions of the current value-added tax and issue a VAT tax return.
The power supply and power supply enterprises that implement the prepayment method to pay the value added tax shall handle the following provisions:
(1) The issuing and power supply enterprises that implement the prepayment method for paying the value-added tax shall, when handling the tax opening, alteration and cancellation registration, submit the original copy of the tax registration certificate to the competent authority of the issuing and power supply enterprises of the independent accounting according to the affiliation. The tax authorities keep it.
The independent accounting and power supply enterprises shall also keep a copy of the original tax registration certificate to the competent tax authority at the place where the power supply enterprise is responsible for paying the value-added tax in the prepaid mode.
(2) The issuing and power supply enterprises that pay the value-added tax by means of prepayment shall report the taxation of the VAT, the amount of on-grid input power, the sales of electric power products, the sales of other products, the extra-cost, the pre-tax and the investigation. The tax-added funds shall be collected and summarized separately, and the “VAT-added output tax and input tax transfer order for power enterprises†(hereinafter referred to as “transfer orderâ€) shall be submitted to the competent tax authorities for confirmation and approval, and then gradually followed by affiliation. The summary is reported to the independent accounting and power supply enterprise; the pre-requisitioned tax authority must also pass the confirmed “transfer order†to the competent tax authority at the place where the independent power issuance and power supply enterprise is delivered to the settlement and payment of value-added tax.
(3) The issuing and power supply enterprises that settle the payment of value-added tax shall, in accordance with the unified provisions of the VAT tax return, calculate and calculate the total output tax, input tax amount, taxable amount, and tax payable (return) of the enterprise. The tax will be reported to the competent tax authorities during the second month of the period after the payment.
(4) The competent tax authorities at the place where the power supply enterprises are required to pay the value-added tax in advance payment shall check the taxation status of their enterprises on a regular basis. If the report is found to be untrue, the tax will be fully replenished at the applicable tax rate on the spot, and the inspection and the results will be sent to the competent tax authorities at the place where the power supply enterprise is located. After receiving the letter from the pre-land acquisition tax authorities, the competent tax authority at the place where the independent accounting and power supply enterprises are located shall urge the issuing and power supply enterprises to adjust the declaration form. For the value-added tax checked in the pre-payment period, the independent accounting and power supply enterprises may deduct the VAT when they settle the payment.
Article 8 The power supply and power supply enterprises shall purchase, use and manage invoices in accordance with the “Administrative Measures for Invoices of the People's Republic of China†and the management regulations for the use of special invoices for value-added tax.
Article 9 Other taxation matters of value-added tax on power products shall be in accordance with the Law of the People's Republic of China on Tax Collection and Administration, the Implementation Rules of the Tax Collection Administration Law of the People's Republic of China, the Provisional Regulations on Value-Added Tax of the People's Republic of China and the People's Republic of China Implementation of the Regulations on the Provisional Regulations on Value-Added Tax and other relevant regulations.
Article 10 The State Administration of Taxation is responsible for the interpretation of these Measures.
Article 11 These Measures shall come into force on February 1, 2005.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
Issuing authority: State Administration of Taxation
text:
Article 1 In order to strengthen the collection and management of value-added tax on power products, according to the Law of the People's Republic of China on Tax Collection and Administration, the Provisional Regulations on Value-Added Tax of the People's Republic of China, and the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax of the People's Republic of These measures are formulated in conjunction with the reform of the power system and the characteristics of production and sales of power products.
Article 2 The units and individuals that produce and sell electric power products are value-added taxpayers of electric power products and pay VAT in accordance with the provisions of these Measures.
Article 3 The taxable sales of value-added tax for power products is the total price and the extra-cost charged by the taxpayer for selling the power products to the purchaser, but does not include the output tax collected. The out-of-cost fee refers to the fees of various natures that the taxpayer sells to the purchaser in addition to the catalogue price or the on-grid price.
The electricity fee deposit collected by the power supply enterprise, if it is overdue (beyond the contractual time), shall be included in the extra-price fee to pay the value-added tax.
Article 4 The collection of value-added tax for power products shall be divided into different situations and the following taxation methods shall be adopted:
(1) Power products produced and sold by power generation enterprises (power plants, power stations, generating units, and the same below) shall be subject to the following provisions:
1. An independent accounting power generation enterprise produces and sells electric power products, and declares and pays taxes to the competent tax authorities at the place where the organization is located in accordance with the relevant provisions of the current VAT; non-independent accounting power generation enterprises with general taxpayer qualifications or general taxpayer accounting conditions produce and sell electricity For the product, the value-added tax is calculated according to the calculation method of the general taxpayer of VAT, and the tax is reported to the competent tax authority where the institution is located.
2. For power products produced and sold by non-independent accounting power generation enterprises that do not have the qualifications of general taxpayers and do not have the general taxpayer accounting conditions, the power generation enterprises shall calculate the prepaid VAT of the power generation link according to the approved fixed rate. And the amount of input tax shall not be deducted, and the taxation shall be reported to the competent tax authority at the place where the power generation enterprise is located. The calculation formula is:
Pre-taxed amount = on-grid electricity × approved fixed-rate tax rate
(2) The power supply enterprise sells power products, and implements the method of pre-requisition in the power supply link and the unified settlement of the power supply enterprises with independent accounting, and the specific measures are as follows:
1. The county-level power supply enterprise to which the independent accounting power supply enterprise belongs, who can calculate the sales amount, calculate the value-added tax of the power supply link according to the approved pre-requisition rate, and may not deduct the input tax amount and report the tax payment to the local competent tax authority; If the sales cannot be accounted for, the value-added tax of the power supply link shall be prepaid by the power supply enterprise of the higher level. The calculation formula is:
Pre-taxation amount = sales x approved pre-requisition rate
2. All kinds of extra-costs obtained by the power supply enterprise along with the sales of power products shall be subject to VAT in accordance with the applicable VAT rate of the power products in the pre-requisition link, and the input tax amount shall not be deducted.
(3) The issuing and power supply enterprises that implement the prepayment method to pay the value-added tax shall be settled and paid by the independent power accounting and power supply enterprises in accordance with their affiliation. The specific measures are as follows:
The independent accounting and power supply enterprises shall calculate the current VAT payable amount based on their total sales and input tax at the end of the month, and calculate the amount of tax payable (return) according to the value of the value-added tax prepaid in the power generation link or the power supply link. The competent tax authority declares tax payment. The calculation formula is:
Taxable amount = output tax amount - input tax amount should be supplemented (returned) tax amount = taxable amount - issued (supply) electricity link prepaid VAT amount independent accounting, the current output tax of the power supply enterprise is less than the input tax amount is not deducted, or If the taxable amount is less than the value-added tax of the pre-paid VAT of the power supply and power supply links, the insufficient deductible portion and the excess VAT amount may be carried forward to deduct the next period or deduct the taxable amount for the next period.
(4) The value-added tax pre-requisition rate of the issuing and power-supply enterprises (including the fixed-rate tax rate, the same below) shall be determined according to the financial accounting and taxation of the issuing and power-supply enterprises in the previous period, taking into account the changes in the current year, and the specific authority is as follows:
1. The VAT pre-requisition rate of the hair supply and power supply enterprises in the autonomous regions and municipalities directly under the Central Government shall be jointly calculated and calculated by the pre-paid VAT, the location of the power supply enterprise and the settlement of the value-added tax, and the provincial-level State Taxation Bureau where the power supply enterprise is located, and reported to the State Administration of Taxation. Approved
2. The pre-requisition rate of VAT for power generation and power supply enterprises within the scope of Sheng Autonomous Region and municipality directly under the Central Government shall be verified by the provincial-level State Taxation Bureau.
The execution period of the pre-requisition rate of the power supply and power supply enterprises shall be determined by the tax authorities that have verified the pre-levy rate according to the changes in the production and operation of the enterprise.
(5) Units with different investment and accounting systems shall be subject to separate value-added tax in accordance with the above provisions as they belong to their respective independent accounting enterprises.
(6) For power products sold by other enterprises and institutions, the value-added tax shall be paid in accordance with the relevant provisions of the current value-added tax.
(7) The issuing and power supply enterprises that implement the prepayment method to pay the value-added tax, and the sales revenues obtained from the sales of power products that have not been incorporated into the independent accounting and power supply enterprises shall be separately accounted for and reported locally according to the relevant provisions of the value-added tax. Pay VAT.
Article 5 Other goods and taxable services other than the production and sale of power products that are subject to the prepayment by the payment of value-added tax shall be calculated and paid at the applicable tax rate at the place where the power supply and power supply enterprises are located. If the sales cannot be accurately accounted for, the independent and calculated power supply and power supply enterprises shall calculate and pay the value-added tax according to their affiliation.
Article 6 The specific provisions for the time when the taxation obligations of the power supply companies to sell electric power products are as follows:
(1) The tax liability for the sale of power products by power generation enterprises and other enterprises and institutions shall take place on the day when the power is connected to the Internet and the confirmation documents are issued.
(2) The power supply enterprise adopts the method of directly collecting the electricity fee settlement method. The sales target belongs to enterprises and institutions, which is the day when the invoice is issued; it belongs to the individual of the resident, the day when the payment of the electricity fee is issued.
(3) The power supply enterprise adopts the method of prepayment of electricity charges, which is the day when the electricity is issued.
(4) The power supply and power supply enterprises use the power products for non-taxable projects, collective welfare, and personal consumption, which is the day when the electricity is emitted.
(5) The mutual power supply between the issuing and power supply enterprises shall be the date on which the two parties check the counting amount and issue the meter reading confirmation document.
(6) For the sale of other goods other than power products by the issuing and power supply enterprises, the time for the occurrence of the tax liability shall be implemented in accordance with the relevant provisions of the Provisional Regulations on Value-Added Tax of the People's Republic of China and its implementation rules.
Article 7 The issuing and power supply enterprises shall go through the tax registration in accordance with the relevant provisions of the current value-added tax and issue a VAT tax return.
The power supply and power supply enterprises that implement the prepayment method to pay the value added tax shall handle the following provisions:
(1) The issuing and power supply enterprises that implement the prepayment method for paying the value-added tax shall, when handling the tax opening, alteration and cancellation registration, submit the original copy of the tax registration certificate to the competent authority of the issuing and power supply enterprises of the independent accounting according to the affiliation. The tax authorities keep it.
The independent accounting and power supply enterprises shall also keep a copy of the original tax registration certificate to the competent tax authority at the place where the power supply enterprise is responsible for paying the value-added tax in the prepaid mode.
(2) The issuing and power supply enterprises that pay the value-added tax by means of prepayment shall report the taxation of the VAT, the amount of on-grid input power, the sales of electric power products, the sales of other products, the extra-cost, the pre-tax and the investigation. The tax-added funds shall be collected and summarized separately, and the “VAT-added output tax and input tax transfer order for power enterprises†(hereinafter referred to as “transfer orderâ€) shall be submitted to the competent tax authorities for confirmation and approval, and then gradually followed by affiliation. The summary is reported to the independent accounting and power supply enterprise; the pre-requisitioned tax authority must also pass the confirmed “transfer order†to the competent tax authority at the place where the independent power issuance and power supply enterprise is delivered to the settlement and payment of value-added tax.
(3) The issuing and power supply enterprises that settle the payment of value-added tax shall, in accordance with the unified provisions of the VAT tax return, calculate and calculate the total output tax, input tax amount, taxable amount, and tax payable (return) of the enterprise. The tax will be reported to the competent tax authorities during the second month of the period after the payment.
(4) The competent tax authorities at the place where the power supply enterprises are required to pay the value-added tax in advance payment shall check the taxation status of their enterprises on a regular basis. If the report is found to be untrue, the tax will be fully replenished at the applicable tax rate on the spot, and the inspection and the results will be sent to the competent tax authorities at the place where the power supply enterprise is located. After receiving the letter from the pre-land acquisition tax authorities, the competent tax authority at the place where the independent accounting and power supply enterprises are located shall urge the issuing and power supply enterprises to adjust the declaration form. For the value-added tax checked in the pre-payment period, the independent accounting and power supply enterprises may deduct the VAT when they settle the payment.
Article 8 The power supply and power supply enterprises shall purchase, use and manage invoices in accordance with the “Administrative Measures for Invoices of the People's Republic of China†and the management regulations for the use of special invoices for value-added tax.
Article 9 Other taxation matters of value-added tax on power products shall be in accordance with the Law of the People's Republic of China on Tax Collection and Administration, the Implementation Rules of the Tax Collection Administration Law of the People's Republic of China, the Provisional Regulations on Value-Added Tax of the People's Republic of China and the People's Republic of China Implementation of the Regulations on the Provisional Regulations on Value-Added Tax and other relevant regulations.
Article 10 The State Administration of Taxation is responsible for the interpretation of these Measures.
Article 11 These Measures shall come into force on February 1, 2005.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
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