The purchase, sale and storage of tea opens the category of agricultural products.
Tea cooperatives produce and sell self-produced tea, and pay enterprise income tax by half according to the current enterprise income tax law, and agricultural producers are exempt from value-added tax when selling self-produced tea. Commonly used billing information refers to the opposite information that needs to be provided when invoicing. When issuing an ordinary VAT invoice, the other party's name and taxpayer identification number are required. Issuing special VAT invoices requires the full name of the other company, the taxpayer identification number, the address and telephone number of the company, the basic bank account number and the opening bank.
Invoice types for selling tea include:
1. General VAT invoice or commodity sales invoice of small-scale taxpayers or individual industrial and commercial households: the former has a tax rate of 3%, while the latter does not pay tax within the approved range, but the tax rate beyond the approved range is 3%;
2. General taxpayer: general VAT invoice or special VAT invoice, according to 13% (raw tea).
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.
What is the specific tax payment point for tea invoices?
The VAT rates of 17%, 13%, 1 1% and 6% are applicable to ordinary taxpayers whether they issue special VAT invoices or general VAT invoices. According to the basic principle of determining the value-added tax rate, China's value-added tax has set a basic tax rate and a low tax rate in addition to zero tax rate for export goods.
(1) The basic tax rate of taxpayers selling or importing goods, except those listed, is17%; The tax rate for those who provide processing, repair and replacement services is also 17%. This tax rate is usually called the basic tax rate.
(2) Taxpayers with low tax rate sell or import the following goods at the tax rate of 13%. This tax rate is usually called low tax rate.
What's the tax rate for ordinary invoices?
After 1, the tax rates of ordinary invoices and VAT invoices are the same, which are 3%, 6%, 10% and 16% respectively, but ordinary invoices cannot be deducted by ordinary taxpayers and small-scale taxpayers. Small-scale taxpayers and ordinary taxpayers have to pay corresponding taxes when issuing ordinary invoices.
2. Ordinary invoices are composed of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 3 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
The term "selling goods" as mentioned in Article 1 of the Regulations refers to the paid transfer of ownership of goods.
The provision of processing, repair and replacement services as mentioned in Article 1 of the Regulations refers to the paid provision of processing, repair and replacement services. However, employees employed by units or individual operators that provide processing, repair and replacement services for their own units or employers are not included.
The term "paid" as mentioned in these Detailed Rules includes obtaining money, goods or other economic benefits from the buyer.
Article 4
The following acts of units or individual operators shall be regarded as selling goods:
(1) Entrusting the goods to others for consignment;
(2) Consignment of goods;
(three) taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city);
(4) using self-produced or entrusted goods for non-taxable items;
(5) Providing the goods produced, entrusted or purchased as investment to other units or individual operators;
(6) Distributing commodities produced, entrusted or purchased to shareholders or investors;
(seven) the goods produced or commissioned for processing are used for collective welfare or personal consumption;
(8) Giving the goods commissioned for production, processing or procurement to others free of charge.