1. If the invoice is issued by yourself, you can go to the tax bureau for tax registration certificate with your business license, legal person ID card, official seal and special stamp for invoice, and then handle the invoice.
2. If the tax authorities issue invoices on their behalf, they can bring the tax registration certificate, ID card, tax payment certificate issued by the other party, the contract signed by both parties and other materials to the tax service hall to apply for the tax authorities to issue invoices on their behalf.
Advantages and disadvantages of natural person invoicing;
superiority
1, safe and legal; Issued by the tax department, stamped with the corresponding invoice stamp and attached with the tax payment certificate, which can be verified on the tax website.
2. Low tax rate; Value-added tax enjoys the small-scale taxpayer's value-added tax rate of 1% this year, and you can enjoy the individual tax verification when the tax hall is opened in the tax preferential policy park. The labor remuneration is converted into personal production and operation income, and the approved individual tax is 0.5%- 1% (different tax parks bear different tax burdens), the additional tax is 0.06%, and the comprehensive tax rate is 1.56%-2.56. Issuing100W only requires the tax of1.56W. This method is not included in the final tax payment of the next year, and a tax payment certificate is issued on the spot to prove that you have paid taxes according to law.
3. Wide billing items; For example, some marketing planning, marketing, design services, consulting services, material trade and so on. , not limited to industries or regions.
4, fast and fast; One-stop service for professionals in the industrial park is very convenient and quick, as long as I provide the corresponding materials, I don't need to be present.
5. Get tickets quickly; Tickets can be issued within three days and on the same day.
6. flexibility; Compared with the purchase, sale and storage of enterprises, it is more flexible and can be flexibly adjusted according to the needs of customers. Invoicing can be made at any time, providing personalized service, not limited by the fixed invoicing time of enterprises, and meeting the needs of different customers.
7. Low cost; The natural person does not need to pay the company registration fee, annual fee and other related fees when invoicing, and the cost is lower, which can provide customers with more affordable prices.
8. High trust; For some small enterprises or individual customers, it is easier for natural persons to establish a trust relationship, because natural persons are closer to customers' daily lives and can provide closer services, and customers have relatively high trust in them, so customers may be more willing to hand over the billing affairs to natural persons.
9. Good privacy; Natural persons do not need to disclose company information to issue invoices on their behalf, so as to protect personal privacy.
10, with wide application range; Natural person billing can be applied to small enterprises and individuals such as individual industrial and commercial households and sole proprietorship enterprises.
deficient
1. Legal risk: a natural person is required to invoice. Once an illegal act occurs, they will face legal responsibilities such as fines and criminal penalties.
2. Tax risk: If a natural person issues invoices on his behalf and fails to pay the corresponding taxes in accordance with the provisions of the tax law, there will be violations or tax evasion, which may lead to investigation and punishment by the tax authorities.
3. Credit risk: Compared with company invoicing, natural person invoicing has no credit endorsement of the company, and customers may have reservations about its reputation and doubt the authenticity of the invoices provided by it.
4. Limitation of service scope: A natural person issues invoices on behalf of others, and the service scope may be limited, so it is impossible to provide some invoice services with special needs.
5. Pay taxes on behalf of natural persons on a per-time basis, and small-scale taxpayers cannot enjoy the VAT exemption policy within 10w per month.
6. At present, natural persons go to the tax hall to invoice on their behalf, and collect a tax according to the tax rate of 20%-40% of labor remuneration, as well as 1% of value-added tax and 0.06% of additional tax. In addition, this item needs to be merged when it is settled in the next year. According to the tax rate of 3%-45%, the tax burden is higher.
7. The annual billing limit for a single person is 500W, and only ordinary VAT tickets can be issued, which is not suitable for large taxpayers with large gaps between input tickets and promissory notes.
To sum up, when individuals apply to the tax authorities for issuing VAT invoices on their behalf, they are generally required to submit the corresponding invoices to enterprises when doing business with them, but individuals do not have the relevant qualifications to issue invoices on their behalf, so they go to the tax hall to issue them on their behalf.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 15
Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal 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.