We all know that national tax is a national tax system, which is symmetrical with "local tax" and is the product of a country's tax-sharing system. In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. 1. What is the tax rate of the national tax invoice? The tax rates of national tax invoices are 3%, 4%, 6%, 7%, 13%, 17% and so on. Due to the particularity of various taxes in China, different tax rate systems are implemented for national tax invoices in China. The tax rate of national tax invoice is judged according to the drawer and taxable goods, services or taxable services, and the tax rate is different for different taxable items. Generally speaking, small-scale taxpayers use the national tax invoice machine. For ordinary taxpayers, the tax rate for small-scale taxpayers to issue invoices is 3% (extra-price tax), the tax rate for transport invoice is 7%, the tax rate for national tax invoices for transportation services is 1 1%, the tax rate for national tax invoices for agricultural products is 13%, and the tax rate for national tax invoices for repair and replacement services is 17%. Second, the national tax invoice China tax invoice tax and transport invoice tax tax national tax invoice tax = invoice tax exemption amount * tax rate = [invoice amount /( 1+ tax rate)] * tax rate; Transport invoice tax = invoice amount *7%. 3. Units and individuals that need to receive and purchase tax invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the special stamp for invoices made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions. The tax rates of national tax invoices are 3%, 4%, 6%, 7%, 13%, 17% and so on. Due to the particularity of various taxes in China, different tax rate systems are implemented for national tax invoices in China. The tax rate of national tax invoice is judged according to the drawer and taxable goods, services or taxable services, and the tax rate is different for different taxable items. The above is the relevant content of the national tax invoice tax rate, and I hope it will help everyone.
Legal objectivity:
Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.