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Natural rubber VAT charge problem

Published on:2014/12/15 10:54:57

Introduction:In natural rubber futures trading, VAT for physical delivery, also has brought the VAT invoice issued relevant question, because of the VAT is managed...



natural rubber futures trading, due to physical delivery, also has brought the VAT invoice issued relevant question, because of the VAT is managed by the national tax authorities to charge, exchanges with members of the bear responsibility and how also become everyone must understand the content of the operation.I have natural rubber VAT standard delivery varieties of imported and domestic natural rubber, they in charge VAT operations have different calculation methods.

customs on imported natural rubber 17% value-added tax, value-added tax levied on the Shanghai futures exchange or the customer at the time of delivery issue special VAT tickets, imported natural rubber still apply 17% VAT tax rate, domestic natural rubber 13% tax rate shall apply.Now with a importer in Shanghai futures exchange natural rubber physical delivery happen in the future import natural rubber value-added tax collection problems involved in the following analysis:


:1, the importer import natural rubber VAT

1), the customs to collect 17% VAT;

2), the customs for importers to issue 17% VAT invoices;

3), the tax is - the input tax for importers.

2, importers will sell the imported natural rubber in the exchange, and delivery:

(1) the price, the exchange is the tax-inclusive price (including VAT);


, as the selling party importers to exchange members to issue 17% VAT invoices;

3), VAT levied total = the futures contracts on the invoice the last trading day's settlement price & times;Sell delivery quantity (if there is any discount, is deducted the amount after discount).

The VAT on the invoice unit price = levied for a total of

\/1.17 \/ sell quantity.VAT on the invoice amount = the VAT on the invoice unit price & times;Sell quantity;The VAT tax levied = total on the invoice & times;17% \/ 1.17;Tax total = VAT invoice + VAT on the invoice on the amount of tax;

4), the tax is - the output tax for importers.

3, importers by the above two kinds of the VAT invoice to pay VAT tax authorities;Input tax payable = output tax -

1) input tax, sales tax is >

importers need to pay tax to the tax authority;

2), the output tax input tax = importers do not need to pay tax to the tax authority;

3), natural rubber output VAT tax is < 进项税额 进口商已经多交税额,其多交税额部分留作此进口商冲抵下次应纳税额,但不退还。天然橡胶增值税操作经历也如上所述,但税率为13%。


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