If small-scale taxpayers give ordinary taxpayers, whether they issue ordinary invoices or buy special invoices, the tax rates can only be 4% and 6%. The tax rate of general taxpayers to general taxpayers is still 17% (or 13%). For business tax items, the tax rate can be 3%, 5% and 20%. Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply.
Taxpayers who sell goods or taxable services at different tax rates and concurrently engage in non-taxable services subject to value-added tax shall be subject to higher tax rates.
Special VAT invoices for goods transportation are issued by general taxpayers at the tax rate of 1 1%. If it is a small-scale taxpayer, it is impossible to issue a special invoice for value-added tax on goods transportation, which needs to be issued by the tax bureau. Small-scale taxpayers collect value-added tax at the rate of 3%. Invoices are divided into ordinary invoices and special invoices, and the tax rates are different according to the nature and industry situation of taxpayers. The tax rate of ordinary invoices is 17% for general taxpayers, 13% for small-scale taxpayers and 4% for businesses. If small-scale taxpayers give ordinary taxpayers, whether they issue ordinary invoices or buy special invoices, the tax rates can only be 4% and 6%. The tax rate of general taxpayers to general taxpayers is still 17% (or 13%). For business tax items, the tax rate can be 3%, 5% and 20%. Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply. Taxpayers who sell goods or taxable services at different tax rates and concurrently engage in non-taxable services subject to value-added tax shall be subject to higher tax rates.
Legal basis: having a domicile in China mentioned in Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) means having a habitual residence in China due to household registration, family and economic interests; Income within China and income outside China refer to income within China and income outside China respectively.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC).
The domicile in China mentioned in the individual income tax law refers to the habitual residence in China due to household registration, family and economic interests; Income within China and income outside China refer to income within China and income outside China respectively.