Its tax rate:
1, VAT: invoiced amount/(1+3%) * 3%;
2. Individual tax: invoiced amount *1.5%;
3. Urban construction tax: VAT *7% or 5%;
4. Education surcharge: VAT * 3%;
5. Local education surcharge: VAT * 2%;
6. Local water conservancy construction fund: VAT * 1%
Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". Among them, the duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "100000 Yuan Limited Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to distinction.
When issuing invoices, the invoice header should be consistent with the full name of the enterprise. VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers.
Extended data
Under normal circumstances, the number of invoices just received by an enterprise is 25. If it is not enough, you can apply for increment or version.
Increment: Suitable for companies with low amount but large amount of invoices, such as small shops.
Version addition: suitable for enterprises with high customer unit price, characterized by large amount, but relatively small invoiced amount.
Under any of the following circumstances, the general taxpayer shall not purchase and use special invoices.
(1) The accounting is not perfect, that is, the output tax, input tax and taxable amount of value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.
(2) Failing to accurately provide the tax authorities with the taxable amount of output tax, input tax and value-added tax.
According to and other related VAT tax information. Other contents related to the above-mentioned VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China.
Baidu encyclopedia-special invoice for value-added tax