How to issue invoices for human resource differential taxation

1. Directly issue ordinary invoices in full, and enjoy differentiated tax policies. Note that the downstream can't deduct the input. 2. Special VAT invoices shall be issued for the income part, and ordinary VAT invoices shall be issued for the sales deduction part. Enjoy the differentiated tax policy, and the downstream can only partially deduct the input with special invoices. 3. If the pilot taxpayer chooses the differential tax to calculate the sales amount and deduct part of the expenses, it can issue an ordinary invoice, but it cannot issue a special VAT invoice. However, if the differential tax is not selected, a special VAT invoice will be issued for all income. Downstream is used to fully deduct the input.

I. Local tax invoices include:

1, special invoice for capital transactions of industrial and commercial enterprises;

2. Special invoices for construction and installation industry;

3. Special invoices for service industry;

4. Special invoices for hotel industry;

5. Special invoices for catering industry;

6. Special invoices for advertising industry;

7. Nineteen kinds of special invoices for taxi industry.

Second, the role and significance of invoices are:

1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3 invoices are an important basis for tax authorities to control tax sources and collect taxes;

4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.

Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. If an individual's VAT invoice is not written in the header, it is an unqualified invoice with incomplete information and cannot be used as a financial reimbursement voucher.

Twenty-third units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule. When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the regulations. The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.