A: Small-scale taxpayers are exempt from tax by 65,438+million yuan per month and 300,000 yuan per quarter. Therefore, small-scale taxpayers can issue 654.38+10,000 tax-free invoices every month.
According to the provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [20 19] 13), some issues concerning the collection and management of the VAT exemption policy for small-scale taxpayers with monthly sales below 654.38+10,000 yuan (inclusive) are hereby announced as follows:
Small-scale taxpayers engaged in taxable sales of value-added tax shall be exempted from value-added tax if the total monthly sales amount does not exceed 6,543,800 yuan (if 654.38+ 0 quarters is 6,543.8+0 tax periods, then the quarterly sales amount does not exceed 300,000 yuan, the same below).
Small-scale taxpayers engaged in taxable sales of value-added tax, whose monthly sales amount exceeds 654.38+10,000 yuan, but not more than 654.38+10,000 yuan after deducting the sales of real estate in this period, shall be exempted from value-added tax on sales of goods, services and intangible assets.
How do self-employed people open ordinary tax stamps?
1. If self-employed individuals need to invoice on their behalf, they should apply to the tax service office for invoicing on the basis of your tax registration certificate, ID card, tax payment certificate issued by the other party and the contract signed by both parties.
2. Units and individuals that have gone through tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and after being audited by the competent tax authorities, issue invoice receiving and purchasing books.
3 taxpayers to the competent tax authorities tax service center to receive and fill out the "taxpayer invoice types application form" in duplicate. The tax registration certificate (photocopy) and the identity certificate of the information handler, and the special financial seal or invoice seal submitted shall be presented.
4. Taxpayers who have gone through the tax registration need to use invoices and collect and purchase invoices from the competent tax authorities according to the types, quantities and methods approved in the invoice collection and purchase book. Taxpayers should provide information: invoice receiving and purchasing book, tax-controlled ic card (used by tax control machine to print invoices), special financial seal or invoice seal, and used invoice stub copy (except for the first purchase, the tax-controlled invoice received and purchased carries the last bookkeeping copy issued).
5. Download the billing software, enter the billing interface, and issue invoices according to your own needs.
How many tax-free invoices can a self-employed person issue each month? The premise of enjoying tax-free invoices is that self-employed individuals are small-scale taxpayers, and they can enjoy tax-free income of 65,438+10,000 yuan per month and 300,000 yuan per quarter according to regulations. The reason why it is emphasized that it is a general ticket is because the special ticket issued on their behalf is not tax-free even if it does not exceed 300,000 yuan. Self-employed people and natural persons are not the same thing.