This circular stipulates the VAT policy for automobile dealership activities, according to which dealer commissions are not subject to VAT but must be recorded as income for calculating Corporate Income Tax.
适用范围
Provincial and Central City Tax Departments; Companies acting as automobile dealers and Automobile Manufacturing Companies
要点
- Automobile dealers do not have to pay VAT on commissions received from sales activities (Article 1).
- Dealer commissions must be recorded as income for calculating Corporate Income Tax (Article 1).
- When receiving commission payments, the dealer is responsible for issuing an invoice to deliver to the party appointing the dealership (Article 1).
🌐 本文件的社会影响
- Assist automobile manufacturing companies and automobile dealers in managing goods more effectively.
- Ensure transparency in recording income for calculating Corporate Income Tax of dealers.
- Contribute to creating favorable conditions for business operations of joint venture automobile manufacturing companies and automobile dealers.
❓ 常见问题
Do automobile dealers have to pay VAT on commissions?
No, dealer commissions are not subject to VAT but must be recorded as income for calculating Corporate Income Tax.
What procedures does a dealer need to follow regarding invoices when receiving commission payments from the appointing party?
The dealer is responsible for issuing an invoice upon receipt of commission payments and delivering it to the appointing party.
When automobile manufacturing companies use internal stock withdrawal and transportation vouchers to deliver vehicles to dealers, how does this affect VAT calculation?
Internal stock withdrawal and transportation vouchers are not subject to VAT when transferring goods from automobile manufacturing companies to dealers.
What responsibilities do dealers have in the process of finding customers and providing post-sale services?
Dealers bear all costs incurred during customer acquisition and provision of post-sale services.
What responsibilities does an automobile manufacturing company have when delivering vehicles to dealers?
The party appointing the dealership uses internal stock withdrawal and transportation vouchers to deliver vehicles to dealers for sale at specified prices.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 6907 TC/TCT DATE: JULY 25, 2001
REGARDING VALUE ADDED TAX POLICY
FOR AUTOMOBILE AGENTS
RESPECTED: PROVINCE AND CITY DIRECTORATES OF TAXES
After reviewing the final settlement of value added tax and corporate income tax, the Ministry of Finance has received letters from several joint venture automobile manufacturing companies, automobile sales agency companies, and some localities reflecting difficulties regarding value added tax on automobile sales agency activities. Based on the characteristics of automobile sales agency activities and to facilitate management by joint venture automobile manufacturing companies while maintaining their reputation with customers, the Ministry of Finance provides guidance as follows:
In cases where there are agency contracts between automobile sales agencies (agents) and automobile manufacturing companies (granting parties) clearly stipulating the following sales methods:
- The granting party uses internal warehouse withdrawal and transportation forms to deliver automobiles to the agent for display, customer search, and sale at prices set by the granting party.
- All costs incurred during the process of searching for customers and providing post-sale services are borne by the agent.
- The agent receives a commission calculated as a percentage of each automobile sales contract signed among three parties: the granting party, the automobile buyer, and the selling agent.
In these cases, commissions received by the agent do not require payment of value added tax but must be recorded as income for corporate income tax calculation. When receiving commission payments, the agent is responsible for issuing invoices to be provided to the granting party.
The Ministry of Finance informs the provincial and city directorates of taxes of this guidance for their knowledge and implementation. If any difficulties arise during implementation, please promptly report them to the Ministry of Finance for further study and supplementary guidance.
关系图
点击文件即可打开。红色边框＝改变效力的关系。