Legal analysis
1. Due to the epidemic situation, the preferential tax policies issued by the state allow small-scale taxpayers to reduce their invoices, including special tickets.
2. 1 refers to value-added tax 1%. This ticket is issued by small-scale taxpayers, who can choose 1% or 3%. It should be noted that the tax rate of 1% is a preferential policy during the epidemic period, and there is no specific notice as to whether it will continue to be used by the end of 20021.
1% indicates the invoice of a small-scale taxpayer.
Generally speaking, enterprises are divided into individual industrial and commercial households, small-scale taxpayers and general VAT taxpayers. The invoices issued by ordinary taxpayers are special invoices, and the tax rate is 13%. Other customers can use them as input tax to offset the output tax. Individual industrial and commercial households and small-scale taxpayers can issue 3% special invoices for customers to deduct taxes. Due to the epidemic, the state has introduced preferential policies, and the tax rate of individual and small-scale taxpayers has dropped from 3 points to 1 minute. So, it is possible.
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.
According to the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the criteria for identifying small-scale enterprises are as follows:
1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below); "Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.
2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan.
3. Individuals whose taxable sales in other years exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.
4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.