1. Ordinary invoices are issued by small-scale taxpayers, and the VAT rates of small-scale taxpayers are 5% and 3%. Business tax is calculated by simple tax calculation method. General taxpayers issue special VAT tickets;
2. The general taxpayer's VAT rates are 13%, 9% and 6%. Value-added tax can be paid monthly or quarterly, and tax declaration must be made to the tax authorities before the next month 15. Small-scale taxpayers need the tax authorities to issue special VAT tickets. However, in practical work, it is very complicated to accurately calculate the value-added of commodities. Therefore, at present, most countries use the method of deducting the tax amount to calculate the collection of value-added tax according to the tax principle of value-added tax. Urban construction tax imposes different tax rates on taxpayers in different regions. Where the taxpayer is located in suburban counties or towns, the tax rate is 5% of the value-added tax.
The specific process for individuals to issue invoices in the tax bureau is as follows:
1, individuals are not allowed to issue invoices, but can go to the local tax bureau to issue them on their behalf;
2. Go to the tax service office in charge of State Taxation Administration of The People's Republic of China, collect and fill in 1 copy of the Application Form for Invoicing. Taxpayers need to provide information. Details are as follows:
(1) Application Form for Issuing Ordinary Invoices;
(2) A copy of the written confirmation certificate of the payer who issued the ordinary invoice;
(3) If an individual entrusts another person (agent) to handle the application procedures for issuing ordinary invoices, a power of attorney shall also be submitted.
3. If an individual applies for issuing ordinary invoices on his behalf and should pay taxes in accordance with the provisions of tax laws and administrative regulations, he should pay taxes first and then issue invoices on his behalf. Personal income tax payable by individuals shall be collected by local tax authorities; The value-added tax payable by individuals shall be collected by the state tax authorities; Urban maintenance and construction tax, education surcharge and local education surcharge payable by individuals shall be collected by the state tax authorities.
Legal basis: Article 15 of the Implementation Measures for the Pilot Reform of Business Tax to VAT.
Taxable services provided by general taxpayers are subject to general taxation methods.
General taxpayers who provide specific taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China can choose to apply the simple tax calculation method, but once they choose, they may not change it within 36 months.