In China, whether an enterprise borrows money from an individual or not is mainly decided by the enterprise and the individual through consultation. If the interest expenses incurred by an enterprise from personal loans are to be deducted before the enterprise obtains income tax, the individual who obtains interest shall provide the enterprise with an invoice of his interest income. This kind of invoice is generally an invoice issued by an individual to the local tax authorities after receiving interest income. If it is the interest income generated by borrowing between enterprises, it can also be regarded as an operating income of enterprises. According to the updated value-added tax reform policy, enterprises should calculate the corresponding value-added tax according to the value-added tax invoices issued by the financial industry and the corresponding output tax, but whether it is necessary to issue invoices in specific operations mainly depends on the actual needs of enterprises.
Second, how to invoice the interest?
1 Fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.
The handwriting is clear and cannot be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly" shall be marked on the special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
3. The invoice copy and the deduction copy shall be stamped with the special seal of the unit invoice, and no other financial seal shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice, and affix the column of "billing unit". The special seal for invoices uses red inkpad.
When a taxpayer issues a special invoice, it must stamp the sales unit column of the special invoice in advance. Don't fill in the column of "sales unit" by hand. If it is filled in by hand, it is a special invoice that is not issued according to the regulations, and the buyer may not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.
5. When issuing special invoices, the word "RMB" must be stamped before the total (in figures) of the columns of "Amount" and "Tax", and the word "RMB" must be stamped before the total (in words) of the column of "Price and Tax".
The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, you can fill in the "Name" column in two lines, and if necessary, you can indicate the upper and lower horizontal lines of this column.
7. In the case of returning goods, the sales discount shall be regarded as the deduction coupon and invoice of the buyer.
Third, how to issue loan interest invoices?
Legal analysis: In China, whether to pay interest is mainly decided by enterprises and individuals themselves through consultation. Where an enterprise borrows money from an individual, the individual shall provide the enterprise with an invoice for its interest income. This kind of invoice is generally paid to the local tax after the individual receives the interest income.
Legal basis: Article 674th of the Civil Code of People's Republic of China (PRC). When the term of the contract is not specified or the agreement is unclear, the borrower shall pay the loan together. If the fifth installment is less than one year according to this Law, it shall be paid off at the end of each year; if the remaining installment is less than one year, it shall be paid off at the time of repayment of the loan.
4. How to invoice the loan interest?
How to invoice loan interest In China, if an enterprise borrows money from an individual, whether to pay interest is mainly decided by the enterprise and the individual through consultation. If the interest expenses incurred by an enterprise from personal loans are to be deducted before the enterprise obtains income tax, the individual who obtains interest shall provide the enterprise with an invoice of his interest income. This kind of invoice is generally an invoice issued by an individual to the local tax authorities after receiving interest income. Article 674 6868 of the Civil Code (202 1 1 came into effect) The borrower shall pay the interest within the agreed time limit. If the time limit for paying interest is not stipulated or clearly stipulated, and cannot be determined according to the provisions of Article 510 of this Law, if the loan period is less than one year, it shall be paid together with the loan; If the loan term is more than one year, it shall be paid at the end of each year; if the remaining term is less than one year, it shall be paid together with the loan. If it is the interest income generated by borrowing between enterprises, it can also be regarded as an operating income of enterprises. According to the updated value-added tax reform policy, enterprises should calculate the corresponding value-added tax according to the value-added tax invoices issued by the financial industry and the corresponding output tax, but whether it is necessary to issue invoices in specific operations mainly depends on the actual needs of enterprises. Interest income can be exempted from value-added tax under one of the following ten circumstances: first, interest income obtained by financial institutions in China from farmers, small and micro enterprises and individual industrial and commercial households can be exempted from value-added tax; Second, the interest income of farmers obtained by commercial companies can be exempted from value-added tax; Third, the interest income generated by the national student loan can be exempted from value-added tax; Fourth, the interest income generated by national debt and local government bonds can be exempted from value-added tax; Fifth, the People's Bank of China can exempt the interest income generated by loans from domestic financial institutions from VAT. Sixth, the interest income generated by specific individual housing loans stipulated by laws and regulations can be exempted from value-added tax; Seventh, the interest income generated by more specific foreign exchange loans issued according to laws and regulations can be exempted from VAT; Eighth, according to the relevant laws and regulations, the interest income generated by the unified borrowing and repayment business can be exempted from value-added tax; Ninth, interest income generated from business dealings with the financial industry can be exempted from value-added tax; Tenth, under certain circumstances, the interest income generated by the reposting agency in the process of reposting business can be exempted from paying VAT.