If the payer is a small-scale taxpayer, only ordinary invoices can be issued; If you are an ordinary taxpayer, you can open a special ticket or an ordinary ticket. Whether to open a special ticket or an ordinary ticket is the other party's financial decision. Special tickets can be deducted, but ordinary tickets are generally not. If the invoice is not issued in accordance with the regulations, the other party is a small-scale taxpayer, and the self-employed has issued a special invoice, which will form a detention ticket and will be fined later.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Eleventh small-scale taxpayers taxable sales behavior, the implementation of a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not be deducted from 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.
Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council.
Extended data:
I. Scope of solicitation
The change from business tax to value-added tax mainly involves transportation and some modern service industries.
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
Two. Change business tax to value-added tax rate
After the reform, the original business tax was changed to value-added tax, and the value-added tax increased by 6% (modern service industry) and 1 1% (transportation industry).
The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
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