Interpretation of the new regulations of the National Medical Insurance Bureau: Do not cancel the personal accounts of employees’ basic medical insurance.

  Cctv newsRecently, the Notice of the National Health Insurance Bureau and the Ministry of Finance on Doing a Good Job in Basic Medical Security for Urban and Rural Residents in 2019 proposed that "the implementation of individual (family) accounts should be cancelled before the end of 2020, and a smooth transition should be made to outpatient clinics".

  Today, the National Medical Insurance Bureau said that the document mentioned "cancellation before the end of 2020" refers to the cancellation of "personal (family) accounts for basic medical insurance for urban and rural residents", not to the cancellation of "personal accounts for basic medical insurance for employees".

  Regionally, since 2011, most areas have cancelled individual (family) accounts of residents’ medical insurance through outpatient co-ordination, and only a few areas have not cancelled individual (family) accounts of residents’ medical insurance. This requirement in this paper is aimed at this part of the region.

  The policy of personal accounts for employees’ basic medical insurance has a clear national system. The basic medical insurance fund for employees consists of overall funds and individual accounts. The sources of personal accounts include the contributions of employees’ medical insurance insured persons and insured units, which are mainly used to protect minor illnesses in outpatient clinics and pay the medical expenses borne by individuals after enjoying the reimbursement treatment of the overall fund. The principal and interest of an individual account are owned by the individual and can be carried forward and inherited. (CCTV reporter Zhang Ping Li Bin)

The invoice was rejected? Don’t panic, remember these details and avoid issuing non-compliant invoices!

Accountant Xiao Zhang

Xiaobian, my customer said that the invoice I issued was not compliant and needed to be returned and reopened? What’s going on? I haven’t figured out what’s wrong yet, but I’m worried. Can you tell me something about it?

No problem! Xiaobian, this will take you to understand how to avoid issuing non-compliant invoices in practice ~

According to the provisions of Article 12 (State Taxation Administration of The People’s Republic of China Announcement No.28, 2018), invoices that are printed privately, forged, altered, invalidated, illegally obtained by the drawer, falsely made out and filled out irregularly (hereinafter referred to as "non-compliant invoices") shall not be used as pre-tax deduction vouchers.

In order to avoid issuing non-compliant invoices, Xiaobian sorted out five situations that are prone to mistakes. Let’s take a look!

1. The contents of the invoice, such as the name and amount, are inconsistent with the actual transaction.

According to Article 20 of the Measures for the Administration of Invoices in People’s Republic of China (PRC): All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.

According to Article 2 of Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.16, 2017): When the seller issues VAT invoices, the contents of the invoices shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer.

Two, "the buyer’s taxpayer identification number" column did not fill in the buyer’s taxpayer identification number or unified social credit code.

According to Article 1 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.16, 2017): Since July 1, 2017, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.

The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorship enterprises, partnerships and other enterprises.

Iii. The remarks column of the invoice is not completely filled in as required.

According to Article 1 of State Taxation Administration of The People’s Republic of China Announcement on Issues Related to Stopping the Use of Special VAT Invoices for Cargo Transportation (State Taxation Administration of The People’s Republic of China Announcement No.99, 2015), general VAT taxpayers provide cargo transportation services and use special VAT invoices and ordinary VAT invoices. When issuing invoices, the departure place, arrival place, vehicle type and vehicle number, and information on transported goods should be filled in the remarks column of the invoice. If there are many contents, a separate list can be attached.

According to Item (3) of Article 4 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (State Taxation Administration of The People’s Republic of China Announcement No.23, 2016), when providing construction services, taxpayers should indicate the name of the county (city, district) and the name of the project in the remarks column of the invoice.

In addition, according to Article 5 of the Announcement of State Taxation Administration of The People’s Republic of China on Several Provisions on the Collection and Management of Land Value-added Tax after the Reform of the Camp (State Taxation Administration of The People’s Republic of China Announcement No.70, 2016), after the reform of the camp, land value-added tax taxpayers should indicate the name of the county (city, district) where the construction service occurred and the project name in the remarks column of the invoice, otherwise it will not be included in the land value-added tax deduction project amount.

According to Item (5) of Article 4 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (State Taxation Administration of The People’s Republic of China Announcement No.23, 2016), when renting real estate, taxpayers should indicate the detailed address of real estate in the remarks column when issuing VAT invoices by themselves or the tax authorities.

According to the Announcement of State Taxation Administration of The People’s Republic of China on the Issue of Issuing VAT Invoice for Collecting Travel Tax by Insurance Institutions (State Taxation Administration of The People’s Republic of China Announcement No.51, 2016), insurance institutions, as travel tax withholding agents, should indicate the information of collecting travel tax in the remarks column of VAT invoice when collecting travel tax and issuing VAT invoice. Specifically, it includes: insurance policy number, tax period (detailed to month), amount of travel tax collected, amount of late payment fee, total amount, etc. The VAT invoice can be used as the original accounting voucher for taxpayers to pay travel tax and late fees.

Fourth, the coding abbreviation is not printed correctly.

According to the Announcement of State Taxation Administration of The People’s Republic of China on Several Issues Concerning the Management of VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.45, 2017), since January 1, 2018, when taxpayers issue VAT invoices (including special VAT invoices, general VAT invoices and electronic general VAT invoices) through the new VAT invoice management system, the abbreviations corresponding to the tax classification codes of goods and services will be automatically displayed and printed on the invoice face "Name of goods or taxable services" or "Name of services". See the Annex for the Classification and Coding Table of Goods and Services Taxes containing abbreviations.

5. Failing to issue invoices for refined oil as required.

According to Article 1 of State Taxation Administration of The People’s Republic of China Announcement on Relevant Issues Concerning the Collection and Management of Consumption Tax on Refined Oil (State Taxation Administration of The People’s Republic of China Announcement No.1 in 2018), all refined oil invoices must be issued through the refined oil invoice issuing module in the new VAT invoice management system. When issuing refined oil invoices, the following rules shall be observed:

1. Correct selection of tax classification codes for goods and services.

2. The "unit" column of the invoice should be "ton" or "liter", and the "quantity" column of the blue-ink invoice is required and not "0".

3. After issuing special invoices for refined oil products, in case of sales returns, incorrect invoicing and sales discounts, special invoices for refined oil products in scarlet letters shall be issued according to regulations.

If the sales quantity is involved due to reasons such as returned sales and incorrect invoicing, the corresponding quantity should be filled in the Information Form for Issuing Special VAT Invoices in Red Letter, and the quantity should not be filled in for sales discounts.

4. The total amount of oil products that can be invoiced for a commodity and service tax classification code of a refined oil distribution enterprise should not be greater than the total amount of oil products with the same commodity and service tax classification code corresponding to the special invoices for refined oil products and the special payment book for customs import consumption tax.

Accountant Xiao Zhang

Ah ~ I see! Remember it in a small notebook, issue a compliance invoice, and start with the details!

Source: China Tax News, Shanghai Tax.

Original title: "The invoice was rejected? Don’t panic, remember these details and avoid issuing non-compliant invoices! 》

Read the original text

The group of "blue walkers" who have worked in the bus company for more than ten years never stop.

  On August 30th, Han Le, Shang Hongzhi, Hou Xiaohui and Michael Qi (from left) were rehearsing in a conference room at the bus station of No.387 Road in Beijing Asian Games Village.

  On August 14th, the band "Blue Walkers" took a group photo in front of the bus in the bus station of No.387 Road, Beijing Asian Games Village. From left: Michael Qi, Shang Hongzhi, Yu Liang (front), Han Le, Wang Bojun and Hou Xiaohui. In the motorcade, their roles are trade union chairman, dispatcher, security administrator, league branch secretary, flight attendant and driver.

  The lead singer Hou Xiaohui is debugging the effect device.

  Guitar scores and picks for band rehearsal.

  Usually, the microphone in the meeting room is also the microphone used by the band during rehearsal.

  Keyboard player Michael Qi is playing.

  On August 16th, Shang Hongzhi sang impromptu songs at home, and his daughter sang together. On the bed are Beyond tapes collected by Shang Hongzhi for more than 20 years. He is a loyal fan of Beyond.

  On August 16th, Hou Xiaohui was ready to leave the bus parking lot of No.625 Road, Jianshengmen Arrow Tower, Beijing.

  On August 14th, at the bus station of No.387 Road in Beijing Asian Games Village, Wang Bojun practiced his guitar in the staff lounge. China Youth Daily China Youth Network Trainee reporter Kong Siqi/photo

  In the late summer afternoon, in the bus station of No.387 near Beijing Asian Games Village, the bus of this "National Youth Civilization" line left and entered the station in an orderly manner. In the conference room of the office building on the other side, there were faint songs, guitars and drums. Every two weeks, six members of the "Blue Walker" band gather here to rehearse. They are all employees who have worked in the bus company for more than 10 years. Rehearsals usually start at one or two in the afternoon, just when the early drivers and flight attendants in the band get off work.

  This band, with an average age of about 35, is composed of lead singer Hou Xiaohui, guitarist and harmony Shang Hongzhi, lead guitarist Wang Bojun, bassist Han Le, keyboard player Michael Qi and drummer Yu Liang. In the motorcade, their roles are drivers, dispatchers, flight attendants, league branch secretaries, trade union presidents and security administrators.

  Speaking of rock and roll, six people can talk for a long time. There was a very popular band variety this summer, and Hou Xiaohui chased it from the first issue to the last issue. "The heart of rock and roll is always young. I liked it when I was a child, but I still like it now when I am 40 years old."

  Yu Liang, the youngest, is 30 years old. In 2008, he and Wang Bojun both worked as ticket sellers on the No.387 bus, and a partner at the motorcade party gave them the idea of forming a band. Later, in a performance inside the unit, they met Shang Hongzhi, who sang well, and the three of them hit it off. The next year, Han Le, the same age as Yu Liang, joined the band, and the band’s "technical director" Wang Bojun taught him to play the bass with the music theory of guitar.

  Keyboard player Qi Xiao joined the band in 2014. In order to improve his level, he spent nearly 10,000 yuan to configure a professional arranger keyboard. His wife didn’t understand at first. "Isn’t it an electronic organ? Why is it so expensive?" Later, when I saw Michael Qi’s devotion to music, I slowly supported it. This year, Michael Qi also found a teacher to study professional arranger, one-hour 300 yuan. "The band is getting better and better. Don’t lower the overall quality of the band because of me." Michael Qi said.

  Yu Liang is the only one with a professional foundation in the band, but he only learned drum sets for more than a year in junior high school. His music enlightenment is a little different from others. He especially likes traditional culture and "old Beijing" things such as Jingyun drum, Beijing opera, cross talk and Beijing minor. When he first started working, his monthly salary was only more than 3,000 yuan, and he spent more than half on buying drums. When I first practiced with the stereo at home, my neighbors always came to me to "complain". Gradually, his drumming skills became better and better, and later he moved the drum set to the conference room of his unit. One day, the neighbor’s grandfather knocked at the door again and asked him why he didn’t play drums. Every day after dinner, the drums disappeared, and he was somewhat unaccustomed.

  The bus system is usually busy, so music-related things can only be squeezed out. On the morning shift, Wang Bojun, a bus attendant, will ride to the station for more than half an hour at four or five in the morning, put the guitar and speakers in the dispatching room in advance, and rehearse together after everyone gets off work. Shang Hongzhi’s dispatcher’s job is to rest for 48 hours in the last 24 hours. Some time ago, in order to finish the band’s original song "Blue Walker" before the performance, Shang Hongzhi could only stay in the team to write songs after work at ten o’clock in the evening.

  When he is not too busy with the car, Wang Bojun always sits on the flight attendant’s seat and looks out of the window, thinking about music in his mind. "Sometimes a scene on the road inspires a feeling and a melody comes out." He can’t use his mobile phone at work. He repeats the melody in his mind over and over again until he gets off the bus. Now, I do crew work with the car at four or five in the morning, go home to sleep after work in the afternoon, and practice guitar for two hours after waking up — — This is the rhythm of life that Wang Bojun keeps every day.

  Every time she writes a song, Shang Hongzhi’s 14-year-old daughter is always the first listener. He will also give auditions to people from the post-70s to the post-00s, and ask them how they feel. "If you can pass the exam, it means that this song can pass the exam."

  More than half a month ago, the band boarded a prime-time variety show on CCTV and sang their first original song "Blue Walker". On the day of recording the program, an aunt in the audience never believed that they were real bus workers, thinking that they were actors found in the program or "music talents" recruited by the bus company. The propagandist of the bus company who went to the scene told her that tomorrow morning, you should go to the bus station of No.625 Road in Erbozi New Village to see if the driver is the master with the yellow guitar, or go to the dispatching room of No.380 Road in Deshengmen Arrow Tower to see if the dispatcher is the master singing in the middle … … After several explanations, the aunt didn’t believe it.

  The performance gave them a lot of encouragement. After the program was broadcast, colleagues, friends and neighbors came to greet. "I was really busy for two days after the performance." Shang Hongzhi said that many people didn’t know they could still play music. Han Le’s father is reluctant to use his mobile phone to turn on traffic at ordinary times, but he watched their whole performance in the car with traffic that day.

  The band has been rehearsing classics for 10 years, and only this year did it officially have its own band name and its first original song. "‘ in the band name; Blue ’ It symbolizes the sky and the sea, and it also symbolizes the uniforms of bus employees and the colors of new energy buses that have been replaced recently. " Han Le said, and the "walker" means that the bus people have been on the road. Their first original song was the same as the name of the band. Han Xiao wrote the lyrics in two days and polished them with the band for more than half a month. Among them, there is such a lyric: "On the bustling streets in the city, the blue walkers bravely move forward." It is about dreams and hopes, and it is also the voice of bus people. "Everyone’s hard work and Dai Yue is to let passengers enjoy better public travel services." Michael Qi said.

  Although their favorite music styles are different, six people have reached a consensus on writing songs — — Write catchy simple melodies and common feelings of the people, so that everyone can hum them after listening.

  Regarding the future, the wishes of the band members revolve around "holding a special concert". Some people want to perform "unplugged" and show the most authentic sound; Some people want to pay tribute to the idol band and sing those classic songs; Others want to sing for bus workers … … Outside of music, they will always be on the road. (China Youth Daily China Youth Network trainee reporter Qu Junyan photo report)