How do individuals issue invoices?

Need to go to the tax hall to open. China still continues to implement the policy of 3% to 1% for small-scale taxpayers, so large-scale taxes and small-scale taxes are levied in different ways. Of course, for the vast majority of taxpayers, such as some new taxpayers, there are great doubts about how individuals issue invoices. Here, according to the national taxpayer couple standard 3.0, how individuals should issue invoices is introduced.

1. Where does the individual invoice?

Generally, they go to the tax hall of the local taxation bureau to issue an ordinary VAT invoice. Of course, the required materials must be standardized and appropriate, and ID cards and bank cards are essential. After mastering the billing information of the other company, submit the application form for issuing value-added tax to the tax bureau to fill in. Complete information must be provided, and the content must be accurate, and all procedures must be completed.

Second, the specific process and steps of individual billing.

Fill in the application form as required first, then hand it over to the staff, and keep the tax payment voucher handed over by the staff to the bank. Then take this voucher to the bank to pay taxes. No bank type is required, and all major businesses can. After completing the relevant formalities in the bank, bring the stamped voucher to the tax bureau to receive the invoice issued by the staff. Of course, there are also differences between educational institutions and freelance institutions. General educational institutions and general invoices are issued to teachers or students by institutions such as the Education Bureau. Of course, freelancing can also be mentioned above.

Three. Matters needing attention in separate invoicing.

If the amount received is less than or equal to 500 yuan, you can bring your ID card to the self-service machine for invoicing. Sellers engaged in the agricultural industry do not need to levy value-added tax; There is no need to levy value-added tax on education surcharge and urban maintenance surcharge; The general tax authorities adopt the policy of collecting duty first and then issuing invoices, and the value-added tax cannot be deducted from the invoices.

As for how individuals issue invoices, the operation must be rigorous and shrewd, and it is best to complete it at one time, so as not to cause a lot of loss of time and energy. Some necessary materials can be prepared in advance, and the vouchers must be kept after paying taxes. Then have an accurate understanding of the billing process, so as to complete the billing process quickly and conveniently.