Answer: General Tax Memorandum [20 17]No. 127 stipulates: "VAT invoices shall be filled in according to the following requirements:

(1) Fill in the VAT collection rate in the "Tax Rate" column. If individuals such as tax exemption and differential taxation rent their real estate at the reduced tax rate of 1.5%, "* * *" will be automatically printed in the "tax rate" column; "

For individuals renting non-residential houses, the VAT rate is 5%, and the price including VAT should be 20,000 ÷ (1+5%). If 20,000 yuan includes tax, which is inconsistent with the original agreement, the owner does not agree.

What does a universal ticket mean?

Ordinary VAT invoices are issued and managed by bringing ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices, commonly known as "one machine with multiple tickets".

Since August 2005, the enterprise-side billing system has been put into trial operation in some enterprises in Xicheng District of Beijing, Hangzhou, Huzhou City of Zhejiang Province, Zibo City of Shandong Province, Dongying City and Yantai City, and it is planned to be implemented nationwide from June 5438+ 10. Ordinary invoices used in the "one machine with multiple tickets" system are collectively referred to as "VAT ordinary invoices", which are uniformly printed and printed on August 65438+.

On February 20 17, State Taxation Administration of The People's Republic of China issued an announcement, and from June 20 18, the invoice code of VAT ordinary invoice (discounted ticket) was adjusted from the current 10 to 12.