1. Consulting services belong to the scope of labor services that pay business tax, and its invoices should be applied to the local tax authorities for issuance.
2. As for how to divide the scope of national tax invoicing, it mainly depends on whether this business belongs to the business scope of VAT or business tax.
3. Generally speaking, all businesses that belong to the purchase and sale of commercial products, industrial processing, repair and replacement should issue invoices to the national tax authorities; In addition, transportation, construction, catering services, post and telecommunications, finance and insurance, intermediary business, real estate leasing and other services are all invoiced to the local tax authorities.
Annex 1 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065 438+03] 106): Verification and consulting service for the implementation measures of the Pilot Project of Changing Business Tax to Value-added Tax.
Forensic consulting services include certification services, forensic services and consulting services.
4. Certification service refers to the professional qualification of the unit, the client's economic activities and related information certification, published opinions with legal effect of business activities. Including accounting certification, tax certification, legal certification, project cost certification, asset assessment, environmental assessment, real estate land assessment, architectural drawings audit, medical accident identification and so on.
According to the above regulations, EIA is a taxable service of "VAT reform", and VAT invoices should be issued as required.
Special VAT invoices can be issued: Revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 21 When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who requests a special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. Under any of the following circumstances, a special VAT invoice shall not be issued:
(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 tax rate is 17%.
There is a great difference between ordinary VAT invoices and special VAT invoices.
First of all, your company must be qualified as a general taxpayer before it can be issued.
Ordinary tickets do not need any special requirements, similar to receipts, but can be deducted.
When issuing special invoices, the other party must have the qualification of general taxpayer and the business license of enterprise legal person.
Organization code, tax registration certificate (original and copy) and its billing information,
Enterprise name, address and telephone number, bank and account number, taxpayer identification number.