1: The invoice is issued by the natural person in the tax park, and the tax park opens it on its behalf, so you can enjoy the approved collection. The personal income tax is 0.7%, and the comprehensive tax rate is only 1.76%. After the ticket is issued, there will be a tax payment certificate, which includes value-added tax, additional tax and personal income tax, so you don't have to worry about paying another tax in the future. Each natural person can open the tax garden on behalf of a natural person, up to 50 million yuan per year, or once, which is very suitable for invoices such as high room fees and consulting fees.
2. Set up self-employed households in tax parks and use them to collect and invoice. The only bad thing is that there are restrictions on invoicing, and the annual invoicing cannot exceed 5 million. Since the self-employed are registered in the tax park, they can mainly enjoy the approved levy, with a quota of 0.6% and a comprehensive total tax rate of only 1.66%. Because of the approved collection, the annual billing cannot exceed 5 million, and if it exceeds 5 million, it will be changed to audit collection. Self-employed individuals can open a special ticket of 1%, which the payer can use to deduct the value-added tax. For the payer, it is definitely more willing to accept the self-employed to open special tickets.
Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.