1. The maximum invoicing limit of special VAT invoices shall not exceed100000 yuan, and the maximum number of recipients shall not exceed 25 copies per month;
2. The maximum invoicing limit of VAT ordinary invoices shall not exceed100000 yuan, and the maximum number of recipients shall not exceed 50 copies per month.
3. In addition, the provincial tax authorities can determine the approval criteria for newly-established taxpayers to apply for VAT invoices for the first time in combination with the taxpayer's tax risk within this range. In other words, provinces can lower the upper limit again.
1. What is the difference between issuing ordinary invoices and VAT invoices?
The difference between ordinary invoices and value-added tax invoices is mainly reflected in five aspects: subject, content, function, printing and linking.
1, different subjects: special VAT invoices are only used by general VAT taxpayers, and small-scale taxpayers need to obtain approval before issuing them by the tax authorities; Ordinary invoices can be purchased and used by taxpayers who have registered for tax, and those who have not can also apply to the tax authorities for purchase and use.
2. Different contents: the special VAT invoice includes the billing unit, payee, billing date, purchasing unit, sales unit, unit price and price, etc. The ordinary invoice also includes the tax registration number, but does not include the value-added tax amount, applicable tax rate, value-added tax payable and so on.
3. Different functions: the special VAT invoice is not only a voucher for both buyers and sellers to receive and pay, but also a voucher for the buyer to deduct VAT; Ordinary invoices can only be deducted at the statutory tax rate for freight, acquisition of agricultural and sideline products and waste materials.
4. Different printing: the special VAT invoice is designed and printed by State Taxation Administration of The People's Republic of China; Ordinary invoices are printed by provinces, autonomous regions, municipalities directly under the Central Government and local tax bureaus according to the regulations of the competent department of the State Council.
5. Different links: Special VAT invoices have four links and seven links, while ordinary invoices have only three links.
2. What do you mean by including tax and excluding tax in the contracting project?
The difference between tax-included and tax-excluded invoices
1, including tax refers to the total amount to be collected, excluding tax refers to all the money belonging to the seller.
2. The most direct thing is that the total amount is different, because the value-added tax is an extra-price tax, so the current special VAT invoice and the machine-made ordinary VAT invoice both reflect the three data of tax-free price, tax and total respectively.
For the bill collector, the total data is paid, but if the bill collector is not the final consumption link and receives the special VAT invoice, then the tax he paid can be passed on. The tax of value-added tax is borne by the final consumer, and the value-added tax can be passed on.
3. Ordinary VAT invoices issued are generally tax-included. If the purchaser is an ordinary taxpayer, the received ordinary VAT invoices cannot be deducted from the input tax. However, for small-scale taxpayers, the accounting of ordinary VAT invoices and special VAT invoices is the same, and the total asking tax is included in the purchase cost.
4. Different subjects of invoice use: Generally, special VAT invoices can only be purchased and used by general VAT taxpayers, and those that small-scale taxpayers need to use can only be opened by the local tax authorities after being approved by the tax authorities.
Ordinary invoices can be purchased and used by various taxpayers who are engaged in business activities and have gone through tax registration. Taxpayers who have not gone through tax registration can also apply to the tax authorities for purchasing and using ordinary invoices.
5. The contents of invoices are different: the special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, the payable VAT, etc. besides the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the billing date.
6. You can do this if you want to convert the issued ordinary VAT invoice into the tax-free price. Take the small-scale ordinary VAT invoice as an example: the tax-free price of goods = the total amount of ordinary VAT invoices/1.03.
The related legal basis of this article.
Article 11 of the Individual Income Tax Law of the People's Republic of China * * * Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse.
If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.