Legal analysis: obtaining special invoices can deduct service fees. The general taxpayer issues 6%, and the information consulting service fee can issue a normal special VAT invoice. General VAT taxpayers can provide information consulting services and issue special VAT invoices with a tax rate of 6%. Small-scale taxpayers need to apply to the competent tax authorities for issuing special VAT invoices with a collection rate of 3%. Taxpayers can calculate the input tax deduction according to the freight amount listed in the freight invoice (excluding fees, insurance fees and other miscellaneous fees paid with the freight) multiplied by the deduction rate 1 1%, and the calculation formula is: allowable input tax = freight × deduction rate. The purchase of duty-free waste materials sold by waste materials recycling business units can be deducted by multiplying the amount indicated on the ordinary invoice issued by waste materials recycling business units and supervised by the tax authorities by 10%.
Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.