Commercial factoring:
1. Factoring financing is regarded as loan service, and the tax rate is 6%. Special VAT invoice cannot be issued.
2. Factoring business is regarded as financial services directly collected, with a tax rate of 6%, and a special VAT invoice can be issued.
3. The assignment of creditor's rights receivable shall be treated as the assignment of financial commodities. After the profit and loss break even within one year, the sales amount is calculated and the tax rate is 6%. No special VAT invoice shall be issued.
4. If the company has copied the tax, and the buyer has certified or deducted it, the buyer shall apply to the competent state taxation bureau for issuing a red-ink VAT special invoice information form, and the buyer shall submit it to the company for issuing a red-ink invoice after receiving the notice from the competent state taxation bureau.
Extended data:
Precautions for the reform of the camp:
1, tax control special equipment copy tax return: taxpayers who use tax control special equipment need to copy tax return before the beginning of each month, so as not to affect your billing in the current month and tax return in the previous period.
2. After receiving the special VAT invoice, the general VAT taxpayer needs to use a scanner for scanning authentication, and the taxpayer needs to contact the technology company to open the online certification function. At the same time, from May 1 day, the scope of canceling the certification of special VAT invoices will be expanded from the current A-level tax credit to B-level taxpayers.
The situation of both parties will be mentioned at the beginning of the contract. After the reform of the camp, the original service provider, from the original business tax taxpayer, may become a general taxpayer of value-added tax, and the value-added tax as an input of the service provider can be deducted by the service recipient. Therefore, the normative requirements for the names of both parties to the contract are higher than the original business tax payment system.
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