When small-scale taxpayers go to the tax bureau to issue a special VAT invoice with 3 points, they need to pay 3% VAT. In addition, they must pay the VAT surcharge of three points levied by the local tax department. The total amount is 12% of the value-added tax. Based on this calculation, small-scale taxpayers must pay a total of 3.36% of the tax-exclusive amount on the face of the special value-added tax note.
For those who are undergoing tax registration, or who should have gone through tax registration but have not done so, after processing, the tax authorities will issue on their behalf the business income incurred from the date of receiving the business license to the date of obtaining the tax registration certificate. Invoices;
For units and individuals (state agencies, individuals, and mobile rural vendors without fixed production or business premises) that do not need to register for taxation according to law, if they temporarily obtain income and need to issue invoices, they shall be in charge of local taxation The agency can issue invoices on its behalf. Extended information
1. Application form for increasing the approved number of invoices, tax registration certificate, business license, legal person ID card, tax-related application, blank stamp;
2. Approval and collection of corporate income tax (3 photos), application form, tax registration certificate, business license, legal person ID card, financial ID card, financial accounting certificate;
3. Taxpayer tax registration application form, corporate income tax audit and collection (1 (2 sheets);
4. Value-added tax small-scale enterprise declaration review form (2 sheets), tax registration certificate, and business license. Legal person ID card;
5. Enterprise income tax audit and collection letter, white paper with company seal, tax-related approval form, corporate income tax audit and collection (2 pieces), audit application form, tax registration certificate, business license, legal person ID card, financial ID card, financial accounting certificate.
Baidu Encyclopedia-Invoicing Agency