The tax rate of 6% is that ordinary taxpayers sell value-added telecommunications services, financial services, modern services (except rental services), living services and intangible assets (excluding land use rights).
Six-point VAT invoice means that the sales behavior is subject to 6% VAT rate. According to relevant laws and regulations, different behaviors have different VAT rates, such as 17%, 1 1%, and enterprises are 6%. Only special VAT invoices can be deducted, not ordinary invoices.
The issuance and management of ordinary VAT invoices is to bring ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices. , commonly known as "one machine with multiple votes".
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
The following points can be used to invoice the value-added tax at the rate of 6 points:
1. Modern service industry provides technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries;
2. Logistics auxiliary services, including aviation services, port and wharf services, freight passenger station services, salvage and rescue services, loading and unloading services, warehousing services and delivery services;
3. Life service refers to all kinds of service activities provided to meet the daily needs of urban and rural residents. Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.
To sum up, VAT special invoice tax rate 6 is a relatively common tax, which has certain advantages and convenience for enterprises and consumers. Enterprises can reduce the tax burden by issuing special invoices for value-added tax, and consumers can also enjoy relatively low tax rates and reduce the cost of living.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" twenty-second.
The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.
No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
Article 21 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales.