The invoice refers to the value-added tax, and the value-added tax invoice is issued to the customer according to the amount sold. At the same time, if a company operates and issues invoices, it needs to pay a certain amount of tax, which mainly includes value-added tax and enterprise income tax. Therefore, there must be an invoice first, that is, the company has opened its business to the outside world, sold its goods and made a successful profit, so that it will be necessary to pay taxes and generate value-added tax and enterprise income tax. Let's analyze the relationship between invoice and tax.

I. Types of enterprises

According to the size of the operating company, the tax bureau will divide each company into two categories, small-scale taxpayers and ordinary taxpayers. Small-scale taxpayers are companies with relatively small scale, and the simple collection method is implemented, that is, the tax payable is equal to the turnover multiplied by the tax rate, and the tax rate is 1%.

Generally, taxpayers are relatively large in scale, and the VAT deduction method is implemented. The actual tax paid is equal to the balance of the output invoice minus the input invoice multiplied by the tax rate, and the tax deduction will be uniformly reported on 15 next month. The tax rate of normal industries is 13%, the construction and logistics industries of special industries are 6%, and there are also some industries with tax exemption and tax refund. Because there are fewer small-scale customers, most of them are ordinary taxpayers. The following analysis takes ordinary taxpayers as an example.

Second, billing

The VAT invoice is delivered to the customer together with the goods. It can be understood that how much business the company has done, it has to issue an invoice with the corresponding amount, and it will be delivered to the customer together with the goods. VAT invoices can be divided into ordinary invoices and special invoices. Ordinary invoices cannot be deducted, but special invoices can be deducted. However, both types of invoices need to pay taxes, but only when ordinary invoices reach a certain amount. General customers are individuals, such as hotels and restaurants, which use ordinary invoices.

There are two ways to issue VAT invoices. One way is to issue VAT invoices on behalf of the State Administration of Taxation, that is, when you need to issue invoices, go to the IRS to queue up for the invoices and fill in the detailed information. The second is to use the anti-counterfeiting billing system to invoice. The common billing systems in the market are aerospace information and Baiwang financial tax. When applying for a ticket loan, you need to install the corresponding plug-in on the customer's anti-counterfeiting billing system and use the plug-in to obtain the billing details. Obtain the application for data upload platform. Customers issued by the State Administration of Taxation can't make invoice loans and can't get data. More than 90% customers in the market have an invoicing system.