General taxpayer

(8) Which industries taxpayers can enjoy the additional deduction policy？

A: Taxpayers of production and living service industries。

(9) How to apply to the tax authorities to enjoy the additional deduction policy？

A: In accordance with the Announcement of the General Administration of Customs of the General Administration of Taxation of the Ministry of Finance on Deepening the relevant Policies of VAT reform (Announcement No. 39 of the General Administration of Customs of the General Administration of Taxation of the Ministry of Finance)，Taxpayers of production and living service industries subject to the additional deduction policy，The application of the additional deduction policy shall be recognized for the first time in the year，Submit the Statement of Application of the Deduction Policy through the Electronic Tax Office (or go to the Tax Service Office) (see Annex)。Taxpayers who apply the additional deduction policy and concurrently operate postal services, telecommunications services, modern services, and life services shall check the "Statement on the Application of the Additional Deduction Policy" to determine the industry according to the business with the highest income proportion of the four services。

(10) What information is required after 10% deduction？

A: In accordance with the Announcement of the General Administration of Customs of the General Administration of Taxation of the Ministry of Finance on Deepening the relevant Policies of VAT reform (Announcement No. 39 of the General Administration of Customs of the General Administration of Taxation of the Ministry of Finance)，Taxpayers of production and living service industries subject to the additional deduction policy，The application of the additional deduction policy shall be recognized for the first time in the year，Submit the Statement of Application of the Deduction Policy through the Electronic Tax Office (or go to the Tax Service Office)。Taxpayers who apply the additional deduction policy and concurrently operate postal services, telecommunications services, modern services, and life services shall check the "Statement on the Application of the Additional Deduction Policy" to determine the industry according to the business with the highest income proportion of the four services。

(11) The VAT reform has reduced the financial costs of enterprises, reduced the tax burden, and expanded the profit space of companies。However, small-scale taxpayers can not all issue special invoices, which is unfair to the general taxpayer deduction chain。

A: Small-scale taxpayers can issue special invoices, and taxpayers in specific industries can issue special invoices。

(12) How to deduct input tax for air tickets in the transportation industry, and what auxiliary materials are needed to testify when deducting？

A: According to the provisions of Announcement 39，General taxpayers purchase domestic passenger transport services，In addition to obtaining VAT special invoice and VAT electronic ordinary invoice，The input tax shall be deducted by means of the air transport electronic passenger ticket itinerary, railway tickets and other passenger tickets such as road and water tickets which indicate the identity information of the passenger，Other tickets that do not indicate the passenger's identity information (handwritten not valid)，Not allowed as a tax deduction document。

(13) Electricity invoice, if the customer issues the electricity invoice of the previous year after April 2019, which tax rate should be used to issue the VAT special invoice？

Answer: According to the specific tax obligation occurrence time to confirm which tax rate to issue a special VAT invoice。

(14) Project construction invoice, two cases: one is how to choose the tax rate for the old project;Second, the new project is awarded before April 1, but the contract is signed after April 1, which tax rate should be selected？

Answer: According to the specific tax liability occurrence time to confirm which tax rate to issue invoices。