The types of invoices issued by enterprises are set according to the business scope in the business license of enterprises. Invoices for webcasting can be issued in accordance with radio, film and television services or other modern services.
Invoices are divided into four categories: special VAT invoices, general VAT invoices, unified motor vehicle sales invoices and special VAT invoices for cargo transportation.
1. Invoices are receipts and money issued and obtained by units and individuals in business activities such as buying and selling goods, providing or receiving services.
2. Special VAT invoice: it is an invoice issued by the general VAT taxpayer for selling goods or providing taxable services, and it is a certificate for the buyer to pay VAT and deduct VAT input tax according to the relevant provisions of VAT.
3. VAT ordinary invoice (including electronic ordinary invoice and roll invoice): It is an ordinary invoice issued by VAT taxpayer through VAT tax control system when selling goods or providing taxable services and services.
4. Uniform invoice for motor vehicle sales: since August 1 2006, all units and individuals engaged in motor vehicle retail business have issued invoices (except used motor vehicles) when collecting motor vehicle sales money.
5. Special VAT invoice for goods transportation: It is a special invoice issued by general VAT taxpayers for providing goods transportation services (excluding railway transportation services for the time being), and its legal effect, basic use, basic use regulations and safety management requirements are consistent with the current special VAT invoice.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. A receipt is a receipt for payment, and an invoice can only prove that the business has happened, but not whether the money has been received or paid.
Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also have the elements paid by the buyer to the seller according to the agreed conditions, as well as the date and quantity, which are important vouchers for bookkeeping.
Can the special invoice for live broadcast service fee be tax deductible?
If you have a special invoice, the service charge can be deducted. General taxpayers can issue 6%, and information consulting service fees can issue normal special VAT invoices.
General VAT taxpayers can provide information consulting services and issue special VAT invoices with a tax rate of 6%. Small-scale taxpayers need to apply to the competent tax authorities for a special VAT invoice with a tax rate of 3%.
When taxpayers pay transportation expenses, they can calculate the input tax deduction according to the freight amount listed in the freight invoice (excluding fees and insurance fees paid with the freight) multiplied by the deduction rate 1 1%, and the calculation formula is: allowable input tax deduction = freight × deduction rate.
When purchasing duty-free waste materials sold by waste materials recycling business units, the input tax can be deducted by multiplying the amount indicated on the ordinary invoice issued by waste materials recycling business units and supervised by the tax authorities by 10%.
Annex 1 of the notice on comprehensively pushing forward the pilot project of changing business tax into value-added tax (Cai Shui [2065438+06] No.36) stipulates: Article 25 The following input tax amount is allowed to be deducted from the output tax amount: (1) The value-added tax amount indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales, the same below) obtained from the seller.
Article 26 If the VAT deduction voucher obtained by a taxpayer does not conform to laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax.
The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice of agricultural products, the sales invoice of agricultural products and the tax payment certificate.
Article 27 The input tax amount of the following items shall not be deducted from the output tax amount: (1) Goods purchased, processing and repair services, labor services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
The above written statement is our explanation about the invoice scope of the live delivery company. No matter what kind of invoice any company issues, we need to issue the contents of the invoice according to the scope of the business license. If the live distribution company is here, we can issue a service fee invoice, and if we get its special invoice, its service fee can also be deducted.