Distress one
In recent years, Xiaolin's clothing sales have been rising all the way, and clothing design has been favored by many people. Many people come here to ask him to design clothes. However, how to invoice the income from fashion design?
The business scope is clothing sales, and the income from providing design services is now subject to a 3% levy rate. There are two situations here: temporary business and regular business.
1. Temporary business
It is suggested that after explaining the situation to the tax authorities, the corresponding collection items should be added and invoices should be issued by themselves. The temporary business beyond the business scope and business scope belongs to the original value-added tax sales of goods, processing, repair and replacement services, or belongs to the business within the scope of the reform of the camp. If the collection rate is the same, the enterprise can directly invoice in the invoicing system.
2. Regular business
It is suggested to contact the industrial and commercial department to change the business scope first, and then the competent tax authorities will increase the corresponding collection items and collection rates and issue invoices by themselves. Kobayashi's fashion design is optimistic, and more and more people look for his design to show that the fashion design business is a formal business. It is suggested that Kobayashi deal with the second case.
Distress 2
Xiao Lin recently accepted a business deal. The other party is a general taxpayer and asks Xiaolin to issue a special VAT invoice. Xiaolin found that some services were not within her business scope and didn't know how to issue invoices.
As a small-scale taxpayer, Kobayashi needs to apply to the tax authorities for issuing special VAT invoices, pay VAT at the prescribed tax rate and obtain special invoices. If the temporary business is beyond the scope of business, it is recommended to bring the information required for issuing special VAT invoices to the tax service hall of the competent tax authority to explain the situation to the competent tax authority, and the competent tax authority will handle the issue of special tickets. If this situation belongs to normal operation, it is suggested to contact the industrial and commercial department to change the business scope first, and then bring the information needed for issuing special VAT invoices to the tax service hall of the competent tax authority to handle the issue of issuing special invoices.
Danger three
With the increasing saturation of the surrounding clothing market, Kobayashi intends to move, and the original house shop Kobayashi intends to rent out, but how should the rental income be invoiced?
The business scope is clothing sales and real estate rental service income. The former levy rate is 3%, and the latter levy rate is 5%. There are also temporary business and regular business here. Obviously, Xiaolin's rental can't be a regular business. It is suggested that Xiaolin explain the situation to the competent tax authorities, and the competent tax authorities will issue it by themselves after increasing the corresponding items and collection rate.
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