How many points do ordinary taxpayers invoice?

Ordinary taxpayers can invoice at three o'clock. General taxpayers can deduct the corresponding tax amount when obtaining VAT invoices, and both small-scale taxpayers and general taxpayers have to pay the corresponding tax amount when issuing VAT tickets. Ordinary invoices also have tax rates of 4%, 6%, 13% and 17%. No matter whether small-scale taxpayers or ordinary taxpayers obtain ordinary invoices, they cannot be deducted. Small-scale taxpayers and ordinary taxpayers have to pay corresponding taxes when issuing ordinary invoices. 7% is the freight invoice, and 10% is the scrap invoice. Special VAT invoices are only applicable to general taxpayers, and the current tax rates after the reform are as follows:

1, 17 tax rate: applicable to selling or importing and exporting goods and providing processing and repair services;

2. Tax rate 13%: the State Council regulations apply to grain, books, feed, agricultural products and resources;

3. Tax rate 1 1%: transportation, postal services, telecommunications services, construction, decoration, repair, installation, engineering services, financial leasing, real estate, operating leasing services, real estate, land use rights sales, real estate sales, buildings and constructed properties;

4.6% tax rate: applicable to financial services, R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, forensic consulting services, radio, film and television services, life services and intangible assets sales;

5.0% tax rate: applicable to export goods. Nowadays, many enterprises will find that they have paid more taxes when paying taxes, so many people will ask what is the general tax payment point of VAT invoices? In fact, the number of points that need to be paid for value-added tax is unified throughout the country, only that the number of points that may be paid by different industries will be a little different. Of course, the tax point is generally around 17%.

Legal basis: Article 6 of the Individual Income Tax Law of People's Republic of China (PRC).

For the comprehensive income of individual residents, the taxable income shall be the income of each tax year after deducting expenses of 60,000 yuan, and the balance after special additional deduction, special additional deduction and other deductions determined according to law.

For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.