I. Tax rate
The tax rate refers to the ratio between the taxable amount of the taxpayer and the amount of the taxable object, and is the legal measure for calculating the taxable amount. The tax rate is directly related to the amount of national fiscal revenue and the weight of taxpayers' burden, reflecting the depth of national taxation and is the core element of the tax system.
Two. Special vat invoice
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.
Carrying out special invoices for value-added tax is a key step of value-added tax reform. It is different from ordinary invoice, not only has the function of commercial voucher, but also the buyer has to pay value-added tax to the seller because of the tax deduction by invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
Special VAT invoices are generally divided into four copies, the first copy is a stub copy, which is kept by the seller for future reference; The second copy is invoice copy, which is used by the buyer for bookkeeping; The third link is the deduction link, which is handed over by the buyer to the tax authorities as a voucher for tax deduction; The fourth is the bookkeeping book, which is used by the seller in bookkeeping. The contents of VAT invoice mainly include invoice name, number, serial number, buyer's unit, address, tax registration number, tax amount, commodity name or business items, etc.
Two. Matters needing attention in issuing special VAT invoices
1. When issuing an invoice, the invoice header should be consistent with the full name of the enterprise. /kloc-VAT invoices after July 0/7 must have a tax number, and invoices that do not meet the requirements shall not be used as tax vouchers.
2. Reimbursement should be timely, and the invoice time should not exceed the New Year as far as possible, otherwise it cannot be deducted before tax.
3. When issuing the VAT invoice, the contents of the invoice shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in as required by the buyer.