Personal invoices are subject to value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, property tax, stamp duty and personal income tax. The amount paid depends on the invoiced amount and the invoiced item.

The value-added tax rate applicable to natural persons' invoicing is 3% for small-scale taxpayers (5% for sales of real estate).

If the sales of taxable services provided by natural persons do not reach the threshold of value-added tax, the value-added tax shall be exempted; If the threshold is reached, the value-added tax will be paid in full. That is, every time a natural person issues an invoice in 500 yuan or below, it is exempt from VAT.

What materials do I need to prepare to apply for a special ticket?

The first is the original tax registration certificate. Second, the billing application form should be collected and filled out in the tax service hall. Three, a copy of the buyer's qualification certificate of VAT general taxpayer or a copy of the national tax registration certificate (copy). 4. Original and photocopy of the purchase invoice (required for selling goods). Fifth, the impression of special financial seal or special invoice seal (national tax).

You need to apply to the competent tax authorities for issuing special VAT invoices, and you must bring all the information to the tax bureau for processing. If you are busy with your work and don't have much time and energy to handle it, you can also find an agency to issue a special VAT invoice.

What tax does an individual have to pay when he goes to the tax bureau to invoice the training fee?