I. Matters needing attention
Small-scale individual industrial and commercial households, whether self-operated or self-operated, must pay in advance (collect) or declare (self-operated) according to the applicable collection rate. This tax is not within the scope of value-added tax concessions at the threshold of 300,000 yuan per quarter. In other words, even if your quarterly sales do not exceed 300,000 yuan, you have to pay the tax on special tickets.
Individual industrial and commercial households can only issue ordinary VAT invoices by themselves, but they can not issue special VAT invoices by themselves, but they can apply to the competent tax authorities for issuing special VAT invoices on their behalf.
After the reform of the camp, self-employed individuals default to small-scale taxpayers. There are two kinds of invoices that can be applied for: fixed ticket and ordinary VAT invoice. Only one of them can be selected. Ordinary VAT invoices are invoiced by tax-controlled equipment, and tax-free sales within 30,000 yuan (excluding 30,000 yuan) a month can be tax-free. In addition, you can apply online and go to the tax bureau to issue a special VAT invoice.
Two, belong to one of the following circumstances, shall not issue a special invoice for value-added tax:
(1) Selling goods or taxable services to consumers;
(2) Tax exemption provisions shall apply to the sale of goods or taxable services;
(3) Small-scale taxpayers sell goods or taxable services.
The above-mentioned tax law does not stipulate that ordinary taxpayers may not issue special VAT invoices for selling goods or taxable services to self-employed households. Therefore, if a general taxpayer enterprise sells goods or taxable services to self-employed, it shall issue a special VAT invoice to the other party; If the self-employed are not ordinary taxpayers, in order to avoid the occurrence of detention tickets, ordinary VAT invoices should be issued to the other party.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Fifteenth units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 5 Sales activities involving both goods and non-VAT taxable services are mixed sales activities. Except as stipulated in Article 6 of these Detailed Rules, enterprises, business units and individual industrial and commercial households engaged in the production, wholesale and retail of goods that are mixed for sale shall be regarded as selling goods and paid value-added tax; The mixed sales behavior of other units and individuals is regarded as selling non-VAT taxable services, and VAT is not paid.
The non-VAT taxable services mentioned in the first paragraph of this article refer to services that fall within the scope of taxation of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
Enterprises, business units and individual industrial and commercial households engaged in the production, wholesale and retail of goods mentioned in the first paragraph of this article include units and individual industrial and commercial households mainly engaged in the production, wholesale and retail of goods and engaged in non-VAT taxable services.
People's Republic of China (PRC) labor dispute mediation and arbitration law
Article 2 Scope of Application This Law applies to the following labor disputes between employers and employees in People's Republic of China (PRC):
(1) Disputes arising from the confirmation of labor relations;
(2) Disputes arising from the conclusion, performance, alteration, dissolution and termination of labor contracts;
(3) Disputes arising from delisting, dismissal, resignation or resignation;
(4) Disputes arising from working hours, rest and vacation, social insurance, welfare, training and labor protection;
(five) disputes arising from labor remuneration, medical expenses for work-related injuries, economic compensation or compensation;
(six) other labor disputes as prescribed by laws and regulations.