(1) Units and individuals who have gone through tax registration and received and purchased ordinary invoices may apply for issuing ordinary invoices if they meet any of the following circumstances in selling goods, providing taxable labor services and other commercial activities (except catering and entertainment) stipulated in the tax law:

1, temporarily obtaining business (business) income beyond the scope of use of the purchased ordinary invoice or the issuance limit;

2, the tax authorities in accordance with the law to collect or stop the sale of ordinary invoices to obtain business (business) income.

(2) Units and individuals that are in the process of tax registration may apply for issuing ordinary invoices for business (business) income obtained from the date of issuance of business licenses to the date of issuance of tax registration certificates.

(3) Units and individuals that have gone through tax registration within the time limit may apply for issuing ordinary invoices for the business (business) income obtained from the date of issuance of the business license to the date of issuance of the tax registration certificate.

Belongs to the advertising tax rate:

Personal income tax (the taxpayer is an individual): it is gradually increased according to the increase of the invoiced amount, ranging from 0.5% to 4.5%.

Enterprise income tax (the taxpayer is an enterprise company): both are 2.5% of the invoiced amount, and personal income tax is one of them.

Urban construction tax: 7% of the business tax payable in urban areas; 5% of the business tax payable in the county (town); 1% of rural business tax payable

The education surcharge is 3% of the payable business tax.

Contract stamp duty: The advertising industry is a processing contract, and stamp duty is charged at five ten thousandths of the invoiced amount.

Extended data:

I. Handling process

(a) in the tax service hall designated window:

1. Submit the Tax Declaration Form for Issuing VAT Invoice;

2. A natural person applies for issuing invoices on his behalf, and submits an identity document and a copy thereof;

Other taxpayers apply for issuing invoices on their behalf, and submit their business licenses (or tax registration certificates or organization code certificates) loaded with unified social credit codes, identity documents of managers and their photocopies.

(two) in the same window to pay the relevant taxes and receive invoices.

Second, the provincial tax authorities should be on the basis of the provisions of this announcement, combined with local conditions, formulate a more detailed, more clear-cut and operational taxpayer application for invoicing process announcement, and effectively simplify and optimize the tax process.

Third, the information required for taxpayers to issue VAT invoices on behalf of real estate sold and other personal leased real estate is still in accordance with Item (5) of Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Strengthening and Regulating the Work of Issuing Ordinary Invoices by Tax Authorities (Guo Shui Han [2004]1024).

References:

State Taxation Administration of The People's Republic of China-Announcement on the process of taxpayers applying for issuing VAT invoices on their behalf