Problem description:
I am an individual industrial and commercial household. Because my customer wants VAT invoices, I consulted the IRS, and the answer is: you must have a quota of more than 5,000 to be eligible to find a national tax agency, and you have to pay a fixed amount of tax money and VAT tax money, which means you have to pay double taxes. Excuse me, why? Urgent! !
Analysis:
According to the provisions of the notice of State Taxation Administration of The People's Republic of China on printing and distributing the Measures for the Administration of Special VAT Invoices by Tax Authorities (Trial) (Guo Shui Fa [2004] 153):
1, small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special invoices for value-added tax as determined by State Taxation Administration of The People's Republic of China, may apply to the competent tax authorities for issuing special invoices for value-added tax taxable activities.
2. The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may formulate detailed rules for implementation on the basis of these Measures.
According to State Taxation Administration of The People's Republic of China's Notice on Strengthening the Management of Special VAT Invoices Issued by Tax Authorities (Guo Shui Han [2004] 1404):
When taxpayers who implement the method of regular quota collection declare normally, they shall be liquidated according to the following methods:
(1) If the monthly invoiced amount is greater than the value-added tax payable, the tax shall be levied on the basis of the invoiced amount, and it shall be used as the basis for approving the regular quota for the next year.
(2) If the monthly invoiced amount is less than the VAT payable, the tax shall be levied according to the VAT payable.
This shows that:
1, State Taxation Administration of The People's Republic of China has not made any special restrictions on the qualification of self-employed households to apply for issuing special VAT invoices. The "you must have a quota of more than 5,000 to be eligible to find a national tax agency" mentioned in the title may be stipulated in the detailed implementation rules formulated by the local state taxation bureaus at the provincial level and cities with separate plans. You can apply to the competent tax authorities to inquire about this document.
2. For the self-employed households who pay regular and fixed taxes, when applying for issuing special VAT invoices, the taxes paid in accordance with the regulations will be liquidated at the time of normal declaration, and there is no overpayment. Examples of liquidation methods are as follows:
Assuming that the regular fixed tax amount is 5,000 yuan, and the tax paid on behalf of invoicing in the current month is 4,000 yuan, 1 000 yuan should be paid in the normal declaration; If 6,000 yuan of tax has been paid on behalf of invoicing in the current month, there is no need to pay tax when filing normally, but 6,000 yuan of tax has been paid on behalf of invoicing in the current month, which will be used as the basis for approving the regular quota in the next year.
In addition, it should be reminded that as a small-scale taxpayer, when applying to the tax authorities to issue special VAT invoices, the applicable tax rate is the tax rate applicable to small-scale taxpayers, that is, 4% or 6%, and the tax rate of 17% or 13% is not applicable.