For business tax items, the tax rates may be 3%, 5% and 20%. If the agricultural industry is a tax-free item, the tax rate is 0%. The VAT rate is 17%, and it is 17% whether a special VAT invoice or an ordinary VAT invoice is issued. After the change, the tax rates of ordinary invoices and VAT invoices are the same, which are 3%, 6%, 10% and 16% respectively. However, ordinary invoices cannot be deducted by ordinary taxpayers and small-scale taxpayers, and small-scale taxpayers and ordinary taxpayers have to pay corresponding taxes when issuing ordinary invoices.
Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
Legal basis:
Article 4 of the Provisions on the Use of Special VAT Invoices consists of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.
Fifteenth measures for the implementation of the pilot reform of business tax to value-added tax:
(1) Taxpayers have taxable behaviors, except those specified in the first paragraph of this article.
(2), first
(3), first
(4) The tax rate is 6%.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Derivative problem:
What are the requirements for issuing ordinary invoices?
The requirements for issuing ordinary invoices are as follows:
1 specification.
The use of invoice writing should be standardized and Chinese should be used; The invoice amount should be standardized; The date of issuing the invoice should be standardized, and when the business income is confirmed; The name of the procurement unit shall be standardized; The name of the published goods or services shall be standardized; Specification, unit, quantity, unit price, etc. Invoice.
When issuing an invoice, the items should be filled in completely and clearly, and all items should be copied or printed at one time and filled in in numerical order. If the invoice seal is not affixed, it shall be affixed with a special invoice seal or a special financial seal. The use of electronic computers to issue invoices must be approved by the tax authorities, and the off-machine invoices made by the tax authorities are used, and the stubs issued are bound into a book according to the serial number.
3 Really.
Invoices can only be issued when economic business occurs, and must be issued according to the facts, and the name and amount of goods or services shall not be changed; No economic business has occurred. Invoicing is prohibited.
(5) Issue sales discounts and discount invoices.
In case of sales discount, the original invoice should be recovered and marked "invalid", and a new sales invoice should be issued.
(6) Issue red-ink invoices.
(1) If the original invoice has been accounted for and cannot be recovered, you can ask the other party to provide relevant certificates issued by the local competent tax authorities, issue the invoice according to the actual business, and indicate the original invoice number, issued amount and voucher number on the newly opened invoice;
(2) If the original invoice has not been recorded and can be recovered, the whole invoice shall be bound together, stamped with "invalid" stamp or marked with "invalid", and the invoice shall be issued separately according to the facts;
③ Ordinary red-ink invoices shall not be used to offset special VAT invoices.