Under normal circumstances, if you want to issue a special VAT invoice, you need to pay a certain amount of tax, and it can be said that the tax paid is still a relatively large expenditure for the enterprise, but this expenditure cannot be omitted. Of course, some people say that some enterprises have fewer tax points when issuing VAT invoices, so what are the tax points of VAT invoices?
Generally speaking, what is the tax point of VAT invoice?
The tax rates of VAT invoices are 4%, 6%, 13% and 17% respectively. General taxpayers can deduct the corresponding tax amount when obtaining VAT invoices, and both small-scale taxpayers and general taxpayers have to pay the corresponding tax amount when issuing VAT invoices. Ordinary invoices also have tax rates of 4%, 6%, 13% and 17%. No matter whether small-scale taxpayers or ordinary taxpayers obtain ordinary invoices, they cannot be deducted. Small-scale taxpayers and ordinary taxpayers have to pay corresponding taxes when issuing ordinary invoices. 7% is the freight invoice, and 10% is the scrap invoice.
Personally, I think there are two kinds of VAT invoices, but they are not differentiated by tax rate, but by format. Which means it looks different. The special invoices for value-added tax that ordinary enterprises can use are unified nationwide, and the tax rates are differentiated according to commodities. Different goods have different tax rates, but they are all issued in the same format. There are also VAT invoices for imported goods issued by the customs (strictly speaking, it doesn't seem to count, because only the customs can issue them), and the tax rate also changes according to the goods. No matter what kind of VAT invoice, the most commonly used ones are 13% and 17%.
Special VAT invoices are only applicable to general taxpayers, and the current tax rates after the reform are as follows:
1 and 17% tax rate: applicable to selling or importing and exporting goods and providing processing and repair services;
2. 13% tax rate: grain, books, feed, agricultural products, resources, and other applicable provisions of the State Council;
3. Tax rate 1 1%: applicable to transportation, postal services, telecommunications services, construction (decoration, repair, installation, engineering services), financial leasing (real estate), operating leasing services (real estate), land use right transfer and sales of real estate (buildings and structures);
4. 6% tax rate: financial services, R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, forensic consulting services, radio and television services, life services, intangible assets sales, etc. ;
5.0% tax rate: applicable to export goods.
Nowadays, many enterprises will find that they have paid more taxes when paying taxes, so many people will ask what is the tax collection point of VAT invoices? In fact, the number of points that need to be paid for value-added tax is unified throughout the country, only that the number of points that may be paid by different industries will be a little different. Of course, the tax point is generally around 17%.
How much is the tax on the special ticket?
There are six tax points for special tickets, namely 0%, 3%, 6%, 1 1%, 13% and 17. Special tickets refer to special invoices for value-added tax. Moreover, special VAT invoices are also divided into general taxpayers and small-scale taxpayers. The difference is that the tax point of small-scale taxpayers is generally 3%, and small-scale taxpayers can only issue special VAT invoices by tax authorities. Ordinary taxpayers can issue special tickets by themselves.
The tax point refers to the initial amount of the initial tax levied by the state on the taxable object. If the amount reaches the starting point, it will be taxed in full; if not, it will not be taxed. Taxation at the threshold refers to the minimum amount of taxation. For example, if the meaning of "no more than" does not exceed this point, then these things will not be taxed. If it exceeds, it will be taxed in full.
In China, when the general tax point is 0%, usually when the goods are exported, the 0% tax point of these goods is established by the state to support the export of goods. If the goods can be exported in large quantities, it will be beneficial to the country's economic development, enhance the country's influence overseas, promote the overseas publicity of the country and national culture, and increase some fiscal revenue.
What is the tax collection point for special VAT tickets?
The tax rate of general VAT invoices is as follows: 17%: general taxpayers sell goods or provide labor services or lease services. 13% (except for the following special items): sales of grain, edible vegetable oil, tap water, heating, cold air, hot air, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feed, fertilizers, pesticides, agricultural films and agricultural machinery (excluding agricultural machinery accessories)/kloc-0 Basic telecommunications services 6%: other modern service industries 3%: items collected by simple method 0%: selling goods or providing services (such as exporting goods) Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 2 VAT rate: (1) Unless otherwise stipulated in Items 2, 4 and 5 of this Article, taxpayers sell goods, services, tangible movable property leasing services or imported goods at the tax rate of. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.
Some thoughts on special invoices for value-added tax
VAT invoices have different tax rates according to economic business and taxpayer qualifications. Some tax points of special VAT invoices are 3%, 6%, 9%, 13% and 16% respectively. Special tickets refer to special invoices for value-added tax. Moreover, special VAT invoices are also divided into general taxpayers and small-scale taxpayers.