1. What is the background of the announcement?
In order to further encourage consumers to obtain invoices, standardize the issuance and use of invoices, and create a healthy and fair tax environment, according to State Taxation Administration of The People’s Republic of China’s work plan, since 2017, Beijing has successively launched pilot projects of award-winning invoices in nine industries: accommodation industry, entertainment industry, building decoration industry, real estate intermediary service industry, catering industry, transportation industry, express service industry, property management industry, travel agency and related service industry. Up to now, the pilot has been running smoothly and the social response is good. In order to ensure the smooth implementation of the pilot project of award-winning invoices, combined with the previous pilot experience, it is planned to form a normalization mechanism for the pilot project of award-winning invoices from 2022, and this announcement is specially formulated.
Second, what is the main content of the announcement?
The announcement will mainly announce the scope, methods and redemption methods of the prize-winning invoice pilot work in Beijing from 2022 to the public.
(1) Activity time of prize-winning invoices
The announcement makes it clear that the pilot project of prize-winning invoices will continue from January 1, 2022, and the second lottery will be held in July every year.
(two) the scope of the prize invoice.
The announcement stipulates that taxpayers engaged in accommodation industry, entertainment industry, building decoration industry, real estate intermediary service industry, catering industry, transportation industry, express service industry, property management industry, travel agency and related service industries in Beijing can participate in the lottery by issuing and verifying VAT ordinary invoices to consumers according to law.
The announcement makes it clear that the participants in a lottery are all consumers, including units and individuals, and invoices that have already participated in a lottery cannot participate in a lottery again. The second lottery is limited to individual consumers who have participated in the first lottery.
(3) Award setting of award-winning invoices
Award-winning invoices are awarded twice. 100 yuan, 50 yuan and 5 yuan prizes will be awarded in one lottery, and the participants are all consumers (including units and individuals). A prize of 50,000 yuan was set in the second lottery, and a total of 10 winning invoices were generated. The participants were individual consumers.
State Taxation Administration of The People’s Republic of China Beijing Taxation Bureau fixed the second lottery as once a year, aiming at increasing the proportion of the prize money in the first lottery, increasing the winning probability in the first lottery, and making the tax dividend benefit more consumers.
(four) the requirements of the prize invoice
The announcement defines 11 situations in which the prize will not be awarded, including: (1) invoices in which the drawee is a non-natural person; (2) invoices printed, forged or altered without permission; (3) Ordinary VAT invoices that are not stamped with the special invoice seal or are inconsistent with the invoice issuing unit; (4) Invoices with damaged, altered, seriously polluted and unrecognizable face contents; (5) invoices that have exceeded the redemption time; (6) invoices that have been accounted for as unit consumption; (7) The redeemer cannot provide valid identity documents or the information of identity documents is inconsistent with the real-name registration information; (8) The real name of the buyer’s consumer indicated in the invoice is inconsistent with the name of the identity certificate registered by the redeemer; Invoice is issued with the real name of the consumer, and the name of the invoice buyer is inconsistent with the name of the identity certificate registered by the redemption person; (9) Winning the prize with the original and photocopy of the ordinary VAT invoice; (10) The mobile phone number fails to be verified; (11) Other violations of relevant laws and regulations.
The above situation is subject to the judgment result of the tax authorities. If the invoice indicates that the buyer is "individual", the personal information entered in the second lottery shall prevail.
(5) Tax reporting
If the announcement makes it clear that the seller refuses to provide invoices to consumers or provides false invoices, the buyer can report to the tax authorities. The reporting method is to call the 12366 tax payment service hotline.
Third, how to participate in the award-winning invoice?
(a) a lottery
After obtaining the ordinary invoice, consumers can participate in a lottery through the "Beijing Tax" WeChat WeChat official account or Alipay prize-winning invoice module.
A lottery can be won by opening WeChat → paying attention to "Beijing Taxation" WeChat WeChat official account → clicking "I want to do it" → selecting "prize invoice" → entering the prize invoice applet → scanning the QR code in the upper left corner of the invoice or manually entering the invoice information; You can also open Alipay → search for "Invoice Manager" → select "Invoice Lottery" → scan the QR code in the upper left corner of the invoice or manually enter the invoice information.
(2) Second lottery
After the ordinary invoice of which the buyer is an individual participates in the first lottery, consumers can choose to continue to participate in the second lottery through the "Beijing Tax" WeChat WeChat official account or Alipay prize-winning invoice module. Real-name registration of personal information, including the consumer’s own name, ID number and contact number.
For the specific operation manual, please pay attention to "Beijing Taxation" WeChat WeChat official account.
Four, how to pay personal income tax to get bonuses?
According to the relevant provisions of the Notice of State Taxation Administration of The People’s Republic of China of the Ministry of Finance on Exemption from Individual Income Tax for Individuals Obtaining Prize-winning Invoice Bonuses (Caishui [2007] No.34), if the individual’s income from obtaining single prize-winning invoice bonus does not exceed 800 yuan (including 800 yuan), personal income tax will be temporarily exempted; Where the bonus income of a single invoice exceeds that of 800 yuan, the winner shall receive the bonus directly at the redemption point of the tax authority, and the tax payable for individual income tax shall be withheld by the tax authority that pays the bonus.
5. When will the announcement be implemented?
This announcement shall come into force as of January 1, 2022. Announcement of Beijing Taxation Bureau of State Taxation Administration of The People’s Republic of China on Relevant Matters Concerning the Pilot Project of Award-winning Invoice in 2021 (Announcement No.10 of Beijing Taxation Bureau of State Taxation Administration of The People’s Republic of China in 2020) shall be abolished at the same time.