The actual tax paid by the enterprise needs to distinguish the specific circumstances:
1, the drawer is a general taxpayer with a tax rate of 6%. In this case, there is tax on the invoice, which is calculated as 3000/1.06 * 0.06 =169.438+0 yuan, but this tax amount is called output tax, and the final tax to be paid should be deducted from the deductible input tax amount.
2. The drawer is a small-scale taxpayer, accounting for 3% in the whole country (5% for real estate and individual house purchase). Generally, it is stated on the invoice that the tax rate (collection rate) is 3%, calculated as 3000/ 1.03*0.03=87.38 yuan, which cannot be deducted by small-scale taxpayers, and 87.38 yuan is the tax to be paid.
Extended data
Difference between special VAT invoice and ordinary invoice
1. The printing requirements of invoices are different:
According to the provisions of Article 22 of the new tax administration law, special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
2. The entities used in the invoice are different:
Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities. Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.
3. The contents of the invoice are different:
The special VAT invoice not only includes the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and the combined price, the billing unit, the payee and the billing date, but also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable.
4. Invoices have different serial numbers:
Special VAT invoice in quadruplicate and seven copies. The first copy is the stub copy (kept for future reference), the second copy is the invoice copy (for the buyer's bookkeeping), the third copy is the deduction copy (for the buyer's tax deduction certificate), the fourth copy is the bookkeeping copy (for the seller's bookkeeping), and the seventh copy is the backup copy, which is used for enterprise card issuing, inspection and warehouse retention respectively. Ordinary invoices are only in triplicate, with the first stub, the second invoice and the third bookkeeping.
Baidu Encyclopedia-Invoice Issuing