1. When an enterprise conducts business, sells products or provides services, it shall pay taxes according to the income that has not been invoiced.

2. If there is income, the other party does not need an invoice and needs to declare and pay taxes. Please indicate "No Ticket Income in this Month" in the voucher summary table, and the entry is the same as the billing income entry.

In practice, it is difficult to accurately calculate the added value or additional value of commodities in the process of production and circulation. Therefore, China also adopts the internationally accepted tax deduction method.

That is, according to the sales amount of the goods or services sold, the sales tax is calculated at the prescribed tax rate, and then the value-added tax paid when obtaining the goods or services is deducted, that is, the input tax, and the difference is the taxable amount of the value-added part. This calculation method embodies the principle of taxation according to value-added factors.

Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:

1. Self-produced agricultural products sold by agricultural producers;

2. Contraceptive drugs and devices;

3. Old books;

4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. Imported materials and equipment provided free of charge by foreign governments and international organizations;

6. Disabled persons' organizations directly import articles for the disabled;

7. Goods sold for your own use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax reduction or exemption items.

From July of 20 17 and 1 year, the structure of VAT rate will be simplified and the VAT rate of 13% will be cancelled.

At present, the tax rates applicable to ordinary taxpayers are: 13%, 9%, 6%, 0% and so on.

1, the tax rate of 13% applies.

Selling goods or providing processing, repair and replacement services and importing goods. [4] Providing tangible movable property leasing services.

2. The tax rate of 9% is applicable.

Provide transport services

Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.

3. The tax rate of 6% is applicable.

Provide modern service industry services (except tangible movable property leasing services).

4. 0% tax rate is applicable.

Export commodities and other special businesses.

On April 9, 2065438, the executive meeting of the State Council decided to reduce the value-added tax rate from four levels to three levels: 1 7%, 1 1% and 6%, and cancel1.

Is it tax evasion for enterprises not to invoice?

According to Article 63 of the Law of People's Republic of China (PRC) on Tax Collection and Administration (Decree No.49 of the President of the People's Republic of China), if a taxpayer forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits to report income in account books, or refuses to declare or falsely declare tax payment after being notified by the tax authorities, or fails to pay or underpays the tax payable, which constitutes a crime, criminal responsibility shall be investigated according to law.

If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.