How much is the ordinary VAT invoice?

The tax rate of ordinary invoices is 17% for general taxpayers, 13% for small-scale taxpayers and 4% for businesses. If small-scale taxpayers issue ordinary invoices or purchase special invoices, the tax rate can only be 4% and 6%, and the tax rate of ordinary taxpayers to ordinary taxpayers is still 17% (or 654307%). The tax rates may be 3%, 5% and 20%. The agricultural industry is a tax-free project with a tax rate of 0%. The VAT rate is 17%. The VAT rate is 17% regardless of whether a special VAT invoice or an ordinary VAT invoice is issued.

value-added tax

1. After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by 6% (modern service industry) and 1 1% (transportation industry).

The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industry includes R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and judicial expertise consulting services.

According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to all income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.

2. What is the tax rate after the business tax is changed to value-added tax?

According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.

3. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.

What is the tax payment point of the general taxpayer of VAT?

The tax rates of VAT invoices are 4%, 6%, 13% and 17%, which can be deducted by ordinary taxpayers. Small-scale taxpayers and ordinary taxpayers should pay corresponding taxes when issuing VAT invoices. Ordinary invoices also have tax rates of 4%, 6%, 13% and 17%.

Personally, I think there are two kinds of VAT invoices, but they are not differentiated by tax rate, but by format. That is to say, the appearance is different. The special invoices for value-added tax that ordinary enterprises can use are unified nationwide.