Circular No. 1902TC/TCT stipulates the use of the Purchase List in cases where commercial businesses purchase agricultural, forestry, aquatic, and marine products from direct producers or buy small quantities of goods from non-business entities. The document guides how to update and use the Purchase List for calculating turnover tax based on price differences between selling and purchasing prices.
适用范围
Commercial businesses, tax authorities
要点
- Commercial businesses must use the Purchase List when purchasing agricultural, forestry, aquatic, and marine products from direct producers or buying small quantities of goods from non-business entities (Article 2).
- The Purchase List must be updated with complete information about the purchase date, seller's name and address; quantity, weight, value of purchased goods (Article 2).
- When transporting goods out of the purchasing location, commercial businesses must go to the tax authority for confirmation of transported goods (Article 2).
- A valid Purchase List is used as a basis for calculating the value of purchased goods when determining turnover tax based on price differences between selling and purchasing prices (Article 3).
- The tax authority checks the recording of the Purchase List and purchase prices to ensure they match actual market prices, thereby allowing businesses to use purchase prices as a basis for calculating turnover tax based on price differences between selling and purchasing prices (Article 3).
🌐 本文件的社会影响
- To assist commercial businesses in using the Purchase List to calculate turnover tax based on price differences between selling and purchasing prices, reducing difficulties in implementation.
- Strengthening tax authority management over the purchase and sale of agricultural, forestry, aquatic, and marine products from direct producers or buying small quantities of goods from non-business entities.
❓ 常见问题
In what situations must commercial businesses use the Purchase List?
When purchasing agricultural, forestry, aquatic, and marine products from direct producers or buying small quantities of goods from non-business entities.
What information needs to be updated in the Purchase List?
The purchase date, seller's name and address; quantity, weight, value of purchased goods.
When must commercial businesses go to the tax authority for confirmation of transported goods?
When transporting goods out of the purchasing location.
A valid Purchase List is used as a basis for calculating the value of purchased goods when determining turnover tax based on price differences between selling and purchasing prices.
To calculate turnover tax based on price differences between selling and purchasing prices.
What does the tax authority check to accept businesses using purchase prices as a basis for calculating turnover tax?
The recording of the Purchase List and purchase prices matching actual market prices.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 1902 TC/TCT DATED JUNE 5, 1996 ON THE USE OF PURCHASE RECEIPT FORMS
To: - Ministries, ministerial-level agencies, and government-affiliated agencies
- People's Committees of provinces and centrally governed cities
- Tax Departments of provinces and centrally governed cities
In order to promptly address difficulties and obstacles encountered during the implementation of the revenue tax calculation method based on the difference between selling price and purchasing price in the trading sector, pending further detailed guidance through a circular, the Ministry of Finance instructs commercial enterprises meeting the necessary conditions for applying this tax calculation method to use the purchase receipt form as follows:
1. Form model: Use the statistical form prescribed by Circular No. 79 TC/TCT dated October 1, 1994 issued by the Ministry of Finance. 2. Using the form: The purchase receipt form is to be used in cases where commercial enterprises buy agricultural products, forestry products, aquatic and marine products from direct producers (farmers, fishermen) or purchase goods individually from non-business entities (for example: buying gold, foreign currency...) when sellers cannot issue invoices to purchasing businesses.
Commercial enterprises must promptly and fully update the form according to the model (purchase date, seller's name and address; quantity, weight, value of purchased goods...). When transporting goods out of the purchase location, they must have the tax authority confirm the transported goods.
A valid purchase receipt can be used as a basis for calculating the value of purchased goods when applying the revenue tax based on the difference between selling price and purchasing price, and serves as a legitimate document for circulating goods in the market according to the guidance provided by Circular No. 79 TC/TCT dated October 1, 1994 issued by the Ministry of Finance.
The tax authority will inspect commercial enterprises if they fully record purchase receipts and purchasing prices are consistent with actual market prices; then the enterprise may base its revenue tax calculation on the difference between selling price and purchasing price according to regulations.
The Ministry of Finance requests People's Committees of provinces and centrally governed cities, as well as relevant ministries and sectors, to instruct and guide enterprises in implementing these instructions. Any difficulties or obstacles encountered during implementation should be reported for consideration and resolution by the Ministry of Finance.
The Ministry of Finance requests the People's Committees of provinces and cities and ministries and ministerial-level agencies to direct and guide enterprises in implementing this matter. Any difficulties or obstacles encountered during implementation shall be reported to the Ministry of Finance for consideration and resolution.
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