If the debt is paid with the net asset value, the debt-paying assets shall be sold and the value-added tax shall be paid in accordance with the regulations. The tax authorities should pay taxes first and then issue invoices. The tax authorities should adopt a "one-window" service, that is, a tax service window can complete tax payment and invoicing. Can be paid in cash; You can also pay taxes through the bank; You can also pay taxes by swiping your card through a pos machine (conditional).

Invoice issuing process

According to the Notice of State Taxation Administration of The People's Republic of China on Strengthening and Standardizing the Work of Issuing Ordinary Invoices by Tax Authorities (Guo [2004]1024), your company can issue ordinary VAT invoices (tax-free invoices) in the national tax authorities.

First, the taxpayer to the tax service hall of the national tax authorities to receive and fill out the "invoice application form".

Second, the information that taxpayers should provide.

1. Information to be presented

(1) Legal identification of the billing applicant.

(2) The original and photocopy of the tax registration certificate (photocopy)

2. Information to be submitted

(1) A written confirmation certificate issued by the payer about the name, unit price and amount of the purchased goods, or a purchase and sale contract.

Three, the tax authorities commitment time limit

If the information provided is complete, the contents filled in are accurate and the procedures are complete, it will be settled on the spot.

Four. Tax policies related to tax payment

According to the Notice of State Taxation Administration of The People's Republic of China on the Management of Simple VAT Collection Policy (Guoshuihan [2009] No.90):

I. Taxpayers sell their used fixed assets.

(1) For ordinary taxpayers selling their used fixed assets, according to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Reform of VAT Transition Countries (Caishui [2008] 170) and Caishui [2009] No.9, if the policy of halving VAT is applicable, ordinary invoices shall be issued, and special invoices for VAT shall not be issued.

(2) Small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and the tax authorities shall not issue special VAT invoices on their behalf.

Four, about sales and taxes payable.

(1) If ordinary taxpayers sell their old goods and secondhand goods and apply the simple method of halving the value-added tax policy, their sales amount and tax payable shall be calculated according to the following formula:

Sales = sales including tax /( 1+4%)

Taxable amount = sales ×4%/2

(two) small-scale taxpayers to sell their used fixed assets and secondhand goods, according to the following formula to determine the sales volume and tax payable:

Sales = sales including tax /( 1+3%)

Taxable amount = sales ×2%