Second, the six points are the 6% VAT rate.
Several points actually refer to the VAT rate. There are four points, that is, 4%, six points, that is, 6% and so on. If you are a small-scale taxpayer and the buyer is a general taxpayer, if the other party wants a VAT invoice, you need to go to the tax bureau and only issue a 4% or 6% VAT invoice.
On the other hand, the tax rate applicable to ordinary taxpayers of the other side is 17%, so that the other side can only deduct 4% or 6% of the input tax, while the output item is 17%, which virtually increases the cost of purchasing goods. Small-scale taxpayers engaged in taxable sales shall adopt a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:
Taxable amount = sales × collection rate
The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.
2. Special VAT invoices are only used when general VAT taxpayers and tax authorities issue them for small-scale VAT taxpayers. Taxpayers should engage in normal production and business activities, on the one hand, they should collect money from them.
VAT invoice is also a kind of invoice. An enterprise with the qualification of general VAT taxpayer may apply to the competent national tax department for purchasing VAT invoices, and issue them through the anti-counterfeiting tax control system. An enterprise with the qualification of general taxpayer of value-added tax can deduct the value-added tax with the value-added tax invoice.
Extended data:
classify
(1) The taxpayer sells or imports goods at a tax rate of 16%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at the tax rate of 10%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services at a tax rate of 16%. Taxpayers also engage in goods or taxable services with different tax rates.
tax payer
All units and individuals engaged in VAT taxable activities and withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold and remit VAT are VAT taxpayers.
Before 1994, foreign-funded enterprises paid consolidated industrial and commercial tax, but they were not VAT taxpayers. However, after State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Notice on the Collection and Management of Foreign-related Tax Value-added Tax on October 6, 65438 (Guo Shui Fa [1993] 138),
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