Enterprises or individuals who give condolences to the front line of the epidemic can enjoy tax preference according to points 8, 9 and 10 of the Guidelines for Preferential Tax Policies for the Prevention and Control of COVID-19 Epidemic. For example, cash and goods donated by public welfare social organizations or people's governments at or above the county level and their departments and other state organs should be fully deducted before corporate income tax or individual income tax; Donation of epidemic materials directly to hospitals undertaking epidemic prevention and control tasks is allowed to be fully deducted before corporate income tax or individual income tax; Goods donated for free in response to the epidemic situation are exempt from VAT, consumption tax, urban maintenance and construction tax, education surcharges and local education surcharges.
Enterprises or individuals enjoying the above tax preferences must obtain relevant certificates from public welfare social organizations or hospitals, among which "public welfare social organizations" refer to social organizations that have legally obtained the pre tax deduction qualification for public welfare donations.
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How to deal with related VAT when visiting injured and sick employees to send some consolation goods
According to Article 4 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), when a unit or individual industrial and commercial household uses goods produced or processed on a commission basis for collective welfare or individual consumption, and gives goods produced, processed or purchased on a commission basis to other units or individuals for free, VAT shall be levied as sales.
Article 10 of the Provisional Regulations of the People's Republic of China on Value Added Tax (Order No. 538 of the State Council) stipulates that the input tax on goods purchased for collective welfare or individual consumption shall not be deducted from the output tax.
According to Article 22 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 personal consumption referred to in Article 10 of the Provisional Regulations on Value Added Tax includes the social entertainment consumption of taxpayers.
The Notice of the Ministry of Finance and the State Administration of Taxation on Fully Launching the Pilot Program of Replacing Business Tax with Value Added Tax (CS [2016] No. 36), Annex 1: Measures for the Implementation of the Pilot Program of Replacing Business Tax with Value Added Tax, Article 27 stipulates that the input tax on goods purchased for collective welfare or individual consumption shall not be deducted from the output tax. The social entertainment consumption of taxpayers belongs to personal consumption.
According to the above provisions, the following provisions can be introduced:
1. The use of self-produced goods by an enterprise for personal consumption is regarded as sales;
2. When an enterprise uses purchased goods for personal consumption, the input tax shall not be deducted and shall not be regarded as sales.
3. If an enterprise gives goods to other units and individuals, whether they are self-produced or purchased, they shall be deemed as sales;
As for what is "individual consumption" and "other units and individuals", the tax law does not give a specific explanation.
Article 4 of the Notice of the Supreme People's Court on Printing and Distributing the Minutes of the Symposium on the Application of Legal Norms in the Trial of Administrative Cases (F [2004] No. 96) stipulates that "the interpretation of legal norms in adjudicating cases is an important part of the application of laws by the people's courts. The people's courts generally interpret the applicable legal norms in accordance with their usual semantics; If there is a special meaning in the profession, the meaning shall prevail; If the meaning is unclear or ambiguous, the meaning may be determined in accordance with the context, legislative purposes, purposes and principles. "
The author believes that, according to the spirit of the context of tax regulations, "personal consumption" refers to the personal consumption of internal employees, not the consumption of personnel from other units. The consumption of socializing with personnel from other units is also regarded as the personal consumption of internal employees. If the scope of "individual consumption" mentioned above is established, "individual" in "other units and individuals" shall refer to persons other than their own units.
If the "individual" in "other units and individuals" also includes the employees of the company, it does not conform to the original meaning of the tax law, and the tax law will not stipulate that the use of purchased goods for the employees of the company is regarded as neither sales nor sales.
According to the above provisions and relevant inferences, the employees of the enterprise visiting the injured and sick will send some consolation goods. If the consolation goods are self-produced, VAT should be levied as sales; If the consolation goods are purchased, they are not regarded as sales, but the input tax cannot be deducted.
Can the condolence goods given by the property company to customers be deducted from the input tax
According to the query of relevant data, the input tax can be deducted.
1. Input tax can be deducted only after VAT invoice is issued.
2. According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax, the act of a unit or individual industrial and commercial household giving free gifts to other units or individuals of goods produced, processed or purchased on a commission basis is regarded as the sale of goods, and the input tax on the goods purchased can be deducted.
