someAAs a trademark agency, the company has always issued invoices to customers after receiving revenue, but the administrative receipts received from the Trademark Office only cover the cost. VAT is paid monthly according to the amount on the invoice.

Method of preparation: The company received the administrative receipt issued by the trademark office, can carry out the difference of tax. First of all, it needs to be filed with the competent tax authorities. After the filing, the government administrative fees received every quarter can be deducted, and the company can pay the difference in taxes, so as to reduce the burden on the enterprise.
The basis of this tax planning is: according to the "State Administration of Taxation on the comprehensive promotion of business tax to VAT pilot VAT tax declaration related matters" (State Administration of Taxation announcement2016Annual regulation13No.)

At the same time, it is suggested that the deduction of the price must obtain legal and valid vouchers:

①The invoice shall be the legal and valid proof of payment to units or individuals within China.

②Where a payment is made to an overseas entity or individual, the documents signed by the entity or individual shall be the legal and valid voucher. If the tax authorities have doubts about the documents signed, they may require the entity or individual to provide a confirmation certificate issued by an overseas notarial office. 

③The tax paid shall be legally valid.

④For deductions from government-managed funds, administrative fees or land prices paid to the government, fiscal bills issued by financial departments at or above the provincial level (including the provincial level) shall be legal and valid vouchers.

⑤Other certificates as stipulated by the State Administration of Taxation.

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