When issuing invoices, the applicable tax rate shall be selected according to the above principles:
1. When the commodity warehouse is established in advance, in System Settings-Commodity Code-Add, the tax rate in the items that appear defaults to 3% (it must be modified), and the enterprise selects the actual tax rate of its own company to modify it. When making out an invoice, select the corresponding item and issue an invoice after determining whether the tax rate is correct.
2. Goods or services are directly added manually when invoicing, and the tax rate of goods or services is 17% by default (be sure to confirm). If the enterprise has other tax rates, please double-click the left mouse button on 17% and click the drop-down arrow to select the required tax rate, and then complete the invoice issuance.
The basic principles are:
If the tax liability of taxable sales occurs before April 30, the tax rate before adjustment shall apply. If the tax obligation occurs after May 1, the adjusted tax rate shall apply. When issuing invoices, the applicable tax rate should be selected according to the above principles.
(a) the basic provisions of the time when the tax obligation occurs:
In the case of taxable sales, the time when the tax obligation occurs is the day when the sales payment is received or the certificate for claiming the sales payment is obtained.
The date of invoice is the date of invoice first.
(two) the specific judgment of the time when the tax obligation occurs:
1, selling goods
According to the different sales settlement methods, specifically:
2. Other sales behaviors
The sales amount of taxable services or services shall be the day when the services or services are provided and the sales amount is received or the evidence for claiming the sales amount is obtained.
To sum up, the most basic principle for general taxpayers to choose the billing rate is to look at the time when the tax obligation occurs. The basic principle is: if the tax obligation of taxable sales occurs before April 30, the tax rate before adjustment shall apply. If the tax obligation occurs after May 1, the adjusted tax rate shall apply.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 28
The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, over-levy, under-levy, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Article 29
Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30
Withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.