How does the company rent a car? The following is an introduction of how the company rents a car and so on, hoping to help you.
Rent a car and invoice for general services. The tax rate of service industry is consistent with that of the whole country, and the tax rate is 5%. When actually collecting taxes, in order to simplify the collection procedures, the tax authorities not only collect business tax, urban maintenance and construction tax and education fees, but also approve the collection of income tax at 2% of operating income.
Service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills.
The taxation scope of service tax items mainly includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
If it is used for passenger transport and car rental, you can't get a special VAT ticket. If it is used for the transportation of goods, both the buyer and the seller are general taxpayers, and the buyer can ask the seller for a special VAT ticket.
: Scope of application of ordinary invoices and VAT invoices
Special VAT invoices are applicable to 17% general taxpayers, and ordinary VAT invoices are applicable to 3% small-scale taxpayers.
Ordinary invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice, that is, in the process of buying and selling goods, providing or receiving services and engaging in other business activities, all kinds of receipts and payments issued and collected by any unit or individual except the special VAT invoice issued and collected by the general VAT taxpayer are ordinary invoices. Personal invoices generally refer to invoices issued by individuals, mostly ordinary hand-torn invoices.
Special VAT invoices are supervised by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.
design
Printing, limited to the use of general VAT taxpayers, not only reflects the importance of being a taxpayer to economic activities.
accounting
The voucher is also the legal proof of the seller's tax obligation and the buyer's input tax; It is the calculation and sum of VAT.
operate
Important, decisive and legal special invoices.
Can electronic invoices issue special VAT invoices?
Electronic invoices can issue special VAT invoices.
Charge electronic invoice belongs to a kind of VAT electronic ordinary invoice, and the invoice code and numbering rules are consistent with other VAT invoices. Invoice code 1 1- 12 is 12, which stands for toll electronic invoice. In order to meet the needs of the toll road industry, the electronic toll invoice has been adjusted in multiple columns under the premise of keeping the format of the existing VAT electronic ordinary invoice basically unchanged. The charging electronic invoice column includes: buyer, password area, project name, license plate number, type, passage date, passage date, amount, tax rate, tax amount, total price tax, seller and remarks.
If the customer needs to issue an electronic ordinary invoice of toll value-added tax for toll roads, it needs to go through the following steps:
1. handle ETC card or user card. ETC card or user card is an IC card issued to the public to record the information of users and vehicles, in which ETC card has the function of paying electronic toll on toll roads. Customers can bring valid identity documents and vehicle driving licenses to ETC customer service outlets to apply for ETC cards or user cards.
2. Invoice service platform account registration. Customers log on to the invoice service platform website or the "ticket stub" APP, register for free with their mobile phone number and verification code, and set the buyer information as required. If customers need to change the buyer's information, they should make changes before recharging or pass transaction to ensure the authenticity and accuracy of billing information.
3. What information should I provide to apply for car rental billing?
The information that must be provide is:
1.3 Original and photocopy of the ID card and household registration book of the applicant and spouse (if the applicant and spouse are not registered in the same household, a marriage certificate shall be attached separately);
2. The commercial housing sales contract signed by the purchaser and the company;
3. 1 Original and photocopy of advance payment receipt for 30% or more of the house price;
4. Proof of income of the purchaser (provided by the bank and placed in the sales office);
5. If the borrower is a legal person, he must carry a valid Business License for Enterprise Legal Person or Business License for Enterprise Legal Person, and the identity certificate of the legal representative.
financial affairs
Statements, credit cards. If it is a joint-stock enterprise, it is also necessary to provide the company's technical articles of association and the certificate that the board of directors agrees to mortgage;
6. The developer's collection account number is 1 copy.
What information do four people need to go to the tax bureau to make an invoice?
(1) Required supporting materials:
1. Invoice Issuing Application Form (this form is provided by the tax authorities and filled in by the applicant);
2. Legal identity documents (original and photocopy) of the agent and individual (payee) of the ordinary unit applying for agency opening;
3. Written confirmation issued by the payer (or the service provider who accepts the labor service) on the purchased goods (or the project that accepts the labor service) (the income from individual small-scale sales of goods or taxable labor services is within 200 yuan,
Except the following). The written certificate must specify the place where the payee's business behavior (or labor service) takes place, the name of the goods (or labor service items), the unit price, quantity, amount, name, address, telephone number and contact person of the unit, and affix the official seal of the unit (if the payer is an individual, sign and confirm).
(2) Proof materials provided according to different situations:
1, self-produced and self-sold duty-free agricultural products must provide the "self-produced and self-sold certificate" issued by the village Committee (or neighborhood Committee) where the agricultural products are produced. "Self-production and marketing certificate" must specify the variety, area, quantity, amount and other contents of agricultural products planting (breeding).
2. If the application amount is relatively large, each time it is more than 50,000 yuan (including 50,000 yuan), the purchase invoice (original and photocopy) or the purchase and sale contract related to the current business activities (original and photocopy) shall be provided.