Power Products Sales Tax Collection And Management Approaches

Original Language Title: 电力产品增值税征收管理办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/200504/20050400063021.shtml

(December 22, 2004, the State administration of taxation announced 10th as of February 1, 2005) first in order to strengthen the power of product value added tax collection and administration, according to the People's Republic of China Law on tax collection and management, the People's Republic of China interim regulations on value-added tax and the People's Republic of China VAT tentative regulations implementation of the relevant provisions of the rules and, combined with the characteristics of electric power system and power product manufacturing, sales, and these measures are formulated.     Article production and sales of power products, units and individuals for power products are VAT taxpayers and in accordance with the means to pay the sales tax. Sales tax on value added tax article power products sales of power products to the purchaser for taxpayers charge full price and additional fees and charges, but does not include sales tax.     Other expenses refer to taxpayer's sales of power products in list price or price charged to the purchaser of the cost of property.     Tariff margin charged by the power supply company, where the late (more than the contract time) is not refunded, shall be incorporated into the additional fees and charges VAT. Fourth article power products VAT of levy, distinguish different situation, respectively take following tax approach: (a) power Enterprise (power plant, and power station, and unit, with) production sales of power products, according to following provides calculation paid VAT: 1. independent of power enterprise production sales power products, according to existing VAT about provides to its institutions location competent tax organ declared tax; has general taxpayers qualification or has general taxpayers accounting conditions of non-independent of power enterprise production sales power products,     Calculated according to the method for calculating value added tax general taxpayer of VAT and taxes to the local competent tax authorities of their institutions. 2. does not have a general taxpayer qualification conditions and does not have the general taxpayer accounting of non-independent power production and sales of power products, power grid capacity, according to fixed rates for electricity generation part of the approved withholding tax, and no input tax deduction, to the local competent tax authorities where the tax for power generation enterprises. Calculation formula for: (ii) power enterprise sales power products, implemented in power link levy, and by independent of power Enterprise Unified settlement of approach paid VAT, specific approach following: 1. independent of power enterprise belongs of district County power enterprise, where can accounting sales of, according to approved of levy rate calculation power link of VAT, shall not arrived buckle purchase tax, to its location competent tax organ declared tax; cannot accounting sales of, by Shang level power Enterprise pre paid power link of VAT.     Formula: 2. along with the power of power supply enterprise product sales made by a variety of additional fees and charges are in levy links in accordance with the electricity product applicable value added tax value added tax shall not be deductible input tax. (Three) implemented pre paid way paid VAT of sent, and power enterprise according to membership relationship by independent of sent, and power Enterprise settlement paid VAT, specific approach for: independent of sent, and power Enterprise month according to its all sales and purchase tax, calculation Dang period VAT should tax amount, and according to power link or power link pre paid of VAT tax, calculation should fill (back) tax, to its location competent tax organ declared tax.     Formula: accounting, power supply enterprises lack of sales tax for the current period is less than the input tax deduction, or tax payable small Yu Fa advance payment of VAT, electricity links formed pay the capital gains tax, and its lack of deductible and paying the sales tax amount may be carried forward to the next period deduction or tax payable shall be offset in the next issue. (Four) sent, and power enterprise of VAT levy rate (containing fixed tax, with), should according to sent, and power Enterprise Shang period financial accounting and tax situation, and consider when changes factors measuring approved, specific permission following: 1. across province, and autonomous regions, and municipalities of sent, and power Enterprise VAT levy rate by pre paid VAT of sent, and power enterprise location and settlement VAT of sent, and power enterprise location provincial national IRD common measuring, reported national tax General approved; 2. province, and autonomous regions, and municipalities range within of sent, and     Sales tax levy rate for power supply enterprises approved by the provincial State Taxation Bureau.     , Power utility companies levy rates approved by the Executive term by the levy of tax authorities on the basis of the rate of change of enterprise production and management situation.     (V) different investments, accounting for institutional units, as belonging to different independent accounting enterprises should pay VAT according to the above provisions.     (F) sales of power products to other enterprises and institutions, according to the relevant provisions of the value added tax VAT.     (VII) implementation of advance payment of VAT, power supply companies, unincorporated superior accounting achieved sales of power products, power supply enterprise unified accounting sales revenue should be accounted for separately and pay VAT according to the relevant provisions of the VAT declaration. Article fifth advance payment of VAT, electricity production and sales of power products goods and taxable services other than, if you can accurately calculate sales,, seat of power supply enterprises in accordance with the applicable rates for paid sales tax.     Not an accurate accounting of sales, according to its affiliation from independent, uniform calculation for power supply enterprises to pay value added tax.     The sixth sent sales of power products, power supply enterprise's tax obligations the occurrence time of the specific provisions is as follows: (a) the power plant and other enterprises sales occurred concerning tax payments for the power of power products online and issue a confirmation document of the day.     (B) to take direct charge of power supply Enterprise settlement, sale of objects belonging to enterprises, for invoicing the day belonging to individuals, to issue electricity bills paid vouchers that day.     (C) the taking of electricity power supply enterprise taken clearing the way, for the release day of electricity.     (D) power products, power utility companies be used for non-taxable items, collective well-being, personal consumption for electricity on the day of issue.     (E) hair, between power supply for power supply enterprises for their checking account number, meter reading confirmation documents issued on the day.     (F) goods other than sales of power products, power supply enterprises and their tax time when the obligation in accordance with the People's Republic of China interim regulations on value-added tax and the detailed rules for the implementation of the relevant provisions.     Seventh, power supply enterprises shall be registered according to the relevant provisions of the existing VAT tax, VAT tax returns.     Implementation of advance payment of VAT, supply enterprises shall be governed by the following provisions: (a) the introduction of advance payment of VAT, power supply companies in the tax business, change, cancellation of registration, tax registration certificate copy of affiliation should be escalation of its independent accounting, power utility companies responsible for the tax office.     Accounting, power supply businesses shall report its tax registration certificate photocopy of its advance payment of VAT, electricity Enterprise responsible for the tax office. (Ii) used pre paid way paid VAT of sent, and power enterprise in declared tax of while, should will VAT purchase tax and Internet power, and power products sales, and other products sales, and price outside costs, and levy tax and check fill tax respectively collection summary, fill in power Enterprise VAT pin items tax and purchase tax passed single (style attached Hou, following referred to passed single) submitted competent tax organ signed chapter confirmed Hou, by membership relationship step by step summary reported to independent sent, and power Enterprise     ; Levy to the tax authorities you must pass after confirmation of the receipt of the month pass to the settled VAT accounting, power supply Enterprise local competent tax authorities.     (C) the settlement of VAT, power utility companies by sales tax harmonization of tax provisions, all summary calculations the enterprise sales tax, VAT, taxable amount, should fill (retired) tax, to tax this month belongs within the second month after the collection of taxes to the competent tax authorities. (D) implementation of advance payment of VAT, power supply Enterprise local competent tax authorities shall regularly check the corporate tax to which it belongs. Found untrue declaration, shall be taxed according to the applicable tax rate a full complement on the spot, and check the results and sent a letter to inform settlement VAT accounting, power supply Enterprise local competent tax authorities. Independent local competent tax authorities, power supply enterprise after receiving a levy to the tax authorities sent a letter, should urge, adjustment of power supply Enterprise returns.     For VAT withholding part of Mending, independent accounting, power supply enterprise in the settlement of VAT can be offset.     Eighth, electricity sales electricity products, should be in accordance with the People's Republic of China invoice management methods and VAT regulations invoice of purchase, use and management.     Nineth power product sales tax other tax matters, in accordance with the People's Republic of China Law on tax collection and management and the People's Republic of China implementation rules of tax collection and management law and the People's Republic of China interim regulations on value-added tax and the People's Republic of China VAT tentative regulations implementing regulations and other related regulations.     Tenth article explaining these measures by the State administration of taxation.     11th these measures shall come into force on February 1, 2005. Annexes: 1. the electricity output tax and input tax VAT transfer form 2., the power supply of the enterprise tax inspection information annex 1: VAT sales tax and income tax transfer of electric power Enterprise unit: kW, Yuan ┌ ───────┬─────────────────────────┬──────────┬───────────────┐ │ 纳税人登记号 │                                                  │   所隶属电力集团   │                              │ ├───────┼─────────────────┬───────┼───                                  ───────┼──────┬────────┤ │  纳税人名称  │                                  │法定代表人姓名│                    │  营业地址  │                │ ├───────┼─────────────────┼───────┼──────────┼──────┼────────┤ │开户银行及账号│                                │   企业类型   │ 发  /  供  电企业 │  电话号码  │                │ ├───────┴─────────────────┴───────┴──────────┴──────┴────────┤ │                                          销             项                                          │ ├───────┬──────────┬──────┬───────┬─────────────────┬────────┤ │              │                    │            │              │             价外费用 │                │ │              │销售电量(上网电量)│    电价    │   售电收入   ├──────────┬──────┤定额税率或预征率│ │              │                    │            │              │其中不征税的价外费用│应税价外费用│                │ ├───────┼──────────┼──────┼───────┼──────────┼──────┼────────┤ │              │         1          │     2      │   3=1×2    │         4          │     5      │       6        │ ├───────┼──────────┼──────┼── ─────┼──────────┼──────┼────────┤ │              │                    │            │              │                    │            │                │ ├───────┼──────────┼──────┼───────┼──────────┼──────┼───                    ─────┤ │              │                    │            │              │                    │            │                │ ├───────┼──────────┼──────┼───────┼──────────┼──────┼────────┤ │              │                                │            │              │                    │            │                │ ├───────┴──────────┴──────┴───────┴──────────┴──────┴────────┤ │                                          进        项                                          │ ├──────────────────┬──────┬───────┬──────────┬───────────────┤ │            本期发生进项            │ 免税货物用 │  非正常损失  │        折让        │ 本期实际抵扣进项       │ ├──────────────────┼──────┼───────┼──────────┼───────────────┤ │                 7                  │     8      │      9       │         10         │         11=7-8-9-10         │ ├ ──────────────────┼──────┼───────┼──────────┼───────────────┤ │                                    │            │              │                    │                              │ ├──────────────────┼────── ┼───────┼──────────┼───────────────┤ │                                    │            │              │                    │                              │ ├──────────────────┴──────┴───────┴──────────┴─────           ──────────┤ │                                                     税  款  征  收                                                     │ ├──────────────────┬──────────────┬──────────┬───────────────┤ │                    本期应缴增值税           │本期已交增值税(含查补税款)│   本期欠缴增值税   │      本年累计缴纳增值税      │ ├──────────────────┼──────────────┼──────────┼───────────────┤ │                                    │                            │                                              │                              │ └──────────────────┴──────────────┴──────────┴───────────────┘               报送单位确认                           主管税务机关确认                             市级税务机关确认 Competent tax authority signature competent tax authority signature seal the tax staff signature: auditing tax officer signature: auditing tax officer signature     : Note: 1, and power enterprise this table by power plant (station, and unit) fill in, power Enterprise County (district) level power enterprise can accounting sale electric income of, by County (district) level power Enterprise fill in, city level accounting sale electric income of, by city level power Enterprise fill in; 2, and this table in declared period within, with declared table together submitted to competent tax organ, tax organ audit finished Hou, by membership relationship submitted Shang a level summary audit, and submitted to corresponding tax organ audit sealed Hou, continues to reported. Annex 2: sent, and power enterprise tax check situation informed single __________ district (County) national IRD: according to national tax general power products VAT levy management approach of provides, I area within ________ ________ (power company or power plant, and station, and unit) in I to implemented sent, and power link levy, in you area within ____________ (power company or power plant, and station, and unit) implemented unified settlement. 在    年    月    日 ,我地对______________(供电公司或电厂、站、机组)进行的税收检查中,发现其 ________________________,现将具体情况通报如下:     ______________________________________________________________________ ____________ ______________________________________________________________ __________________________________________________________________________ _______________________________ ___________________________________________ __________________________________________________________________________     按照________________________________________________     ________的规定,对 其______________________________________________________________(具体税收 处罚,附税务处理决定书)。                           Under the electricity product management of VAT requested in paragraph, informed you, please urge the ____________ of the unified account (or power plant, station and unit by the power company) adjusted returns.  __________区(县)国家税务局(公章)                                    年    月    日