You can also sign a tax deduction agreement with the bank where you open an account in basic deposit account, and submit it to the tax office, which can be declared online in the future. Small-scale taxpayers can only issue ordinary VAT invoices for products and services provided in the future, and the VAT rate of 3% is applicable. If the other party needs to provide special invoices, it can apply to the tax authorities for issuing special invoices for customers.
Extended data:
Announcement on matters related to the qualification of general taxpayers in the pilot project of changing business tax to value-added tax in eight provinces and cities such as Beijing Announcement No.38 of People's Republic of China (PRC) State Taxation Bureau No.2012 stipulates that the pilot taxpayers whose annual sales of taxable services did not exceed 5 million yuan before the implementation of the pilot project may apply to the competent tax authorities for the qualification of general taxpayers.
The Notice on the Qualification Determination of General Taxpayers in the Reform of Business and Related Matters stipulates that taxpayers whose annual sales of taxable services do not exceed 5 million yuan and newly start business are eligible to apply to the competent tax authorities for the qualification determination of general taxpayers. The information that the applicant should provide is as follows:
General application form for the qualification of VAT general taxpayer; Copy of tax registration certificate; The identity certificates of the person in charge of finance and tax officials and their photocopies.
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