For VAT invoices, if there is no input, the VAT will be calculated and paid according to the tax rate indicated on the invoice. It depends on whether you are a general taxpayer or a small-scale taxpayer. If you are a general taxpayer, you will pay the applicable tax rate; if you are a small-scale taxpayer, you will pay 3%.

Input invoice

The invoice in which the input tax is included in the value-added tax is called an input invoice. When a taxpayer sells goods or taxable services, the value-added tax calculated and charged to the buyer based on the sales volume and the tax rate specified in the regulations is the output tax.

Input tax calculation formula: Input tax = purchase price × deduction rate

When a taxpayer purchases goods or receives taxable services, the amount of value-added tax paid or borne by a taxpayer is the input tax.

Deduction methods:

(1) The value-added tax amount indicated on the special VAT invoice obtained from the seller;

(2) Obtained from the customs The amount of value-added tax indicated on the tax payment voucher;

(3) When purchasing agricultural products, in addition to obtaining a special VAT invoice or a special customs import VAT payment note, the amount stated on the agricultural product purchase invoice or sales invoice shall be The input tax calculated based on the stated purchase price of agricultural products and a deduction rate of 13%

(4) When purchasing or selling goods and paying transportation expenses during the production and operation process, the amount stated on the transportation expense settlement document shall be The input tax is calculated based on the amount of transportation costs and a deduction rate of 7%.

The certification of VAT input invoices is carried out in the certification system of the tax authority. After taxpayers obtain the VAT input invoice, they can go to the tax authority hall to have the VAT invoice certified. The purpose of certification is to confirm the authenticity of the VAT invoice. Only invoices that pass certification can be deducted. The certification process is very simple. You only need to prepare the invoice and take it to the national tax declaration hall. The tax staff will scan the invoice information into the system, and the system will automatically compare it to confirm the authenticity of the invoice.

For areas that carry out online certification, taxpayers can scan invoices through a scanner at their own units and send the data files to the tax authorities to complete the certification. The period for certification of VAT invoices is 180 days from the date of issuance. (The deduction period for certification before January 1, 2010 was 90 days. Starting from January 1, 2010, the deduction period for special VAT invoices has been extended to 180. That is, it can be deducted within 180 days from the date of invoice issuance. It can be deducted beyond the period, but the output value-added tax cannot be deducted from July 1, 2017. The special VAT invoice deduction period. Extended to 360 days, certified deductions can be made within 360 days) Certified invoices can be certified online or at the tax bureau. Invoices certified in the current month must be deducted in that month. Otherwise, no deduction will be given.