Several tax-related thoughts emerged from "Xi'an female car owner reaches a settlement agreement with 4S shop"

Reconciliation matters:

4moon16On the evening of the day, the female car owner of Xi'an defending rightsWMs. (pseudonym) and4sThe store reached a settlement agreement such as compensation for car replacement.

1, replace the new car of the same model, but it is still purchased through a loan;

2, to the owner's previous payment1A full refund of more than 10,000 yuan of "financial service fee";

3, the car manufacturer took the initiative to invite the car owner to visit the factory and assembly lines in Germany to learn about the relevant procedures.

4, The owner has given the "one-on-one" gift for ten yearsVIPServe;

5, re-apply the birthday (lunar calendar) for the female car owner, and the fee will be paid in full by the other party.

The incident has ended. While we are thinking deeply, we should also understand the relevant tax-related issues. When encountering similar issues, it will help individuals better protect their rights.

Tax knowledge point one

doubt:

4sAfter the store charged the fee, it only issued a receipt and no invoice was issued.4sThe store has made "uninvoiced income" financial treatment and declared taxes in accordance with the law. Is it legal? How to punish taxes?

reply:

Even if4sAfter the store charged the fees, the current financial situation was handled by "uninvoicing income" and declared taxes in accordance with the law. However, since the invoice was not issued in accordance with the regulations, a fine of less than 10,000 yuan could still be imposed in this case.

policy:

1. The "Invoice Management Measures of the People's Republic of China" clearly stipulates that units and individuals who sell goods, provide services, and engage in other business activities collect money from external business operations, and the payee shall issue an invoice to the payee.

2. According to the relevant provisions of Article 36 of the "Invoice Management Measures of the People's Republic of China": If an invoice is not issued in accordance with the regulations, the tax authority shall order the correction within a time limit and may impose a fine of not less than RMB 10,000.

Tax Knowledge Point 2

doubt:

if4sAfter the store charges the fee, it will issue a receipt without issuing an invoice, deposit it into a personal account, and does not confirm the income and tax declaration. Is it legal? How to punish taxes?

reply:

Tax evasion is a tax evasion, and tax payment is required, and the tax authority shall handle it0.5Double--5The fine and corresponding late payment fee will affect the company's tax credit.

policy:

Article 63 of the "Tax Collection and Administration Law of the People's Republic of China" stipulates that if a taxpayer forges, alters, conceals, destroys the account books and accounting vouchers without authorization, or lists more expenditures or less income in the account books, or refuses to declare or makes false tax declarations after being notified by the tax authorities, and fails to pay or pays less taxable taxes, it is tax evasion. If a taxpayer evades taxes, the tax authority shall recover the taxes and late payment fees he did not pay or paid inadequately, and impose a fine of not less than 50% and not more than five times the taxes he did not pay or paid inadequately; if a crime is constituted, criminal liability shall be pursued in accordance with the law.

Tax Knowledge Point Three

doubt:

car4sIf the store charges a certain service fee to the customer while selling the car to the customer, please ask: the value-added tax of the service fee is now in accordance with13%still6%Pay?

reply:

Providing services to the same customer while selling automobile products is a mixed sales behavior, and all13%Pay VAT.

policy:

Article 40 of the "Pilot Measures for the Pilot of Business Tax to Value-added Tax": If a sales act involves both services and goods, it is a mixed sales. VAT will be paid according to the sales of goods by units and individual industrial and commercial households engaged in the production, wholesale or retail of goods.

Taxation knowledge point four

doubt:

What are off-price fees on VAT?

reply:

According to the provisions of the "Interim Regulations on Value Added Tax" and the rules, the sales of the taxpayer is the entire price and extra-price expenses collected by the taxpayer incurred taxable sales, including handling fees, subsidies, funds, tax collection fees, return of profits, reward fees, and liquidated damages collected from the purchaser for out-of-price sales.(Deferred payment interest), packaging fees, packaging rent, reserve fees, excellent fees, transportation and loading and unloading fees, collection fees, advance payments and other off-price charges of various natures.