Process and data requirements for invoicing:

First, taxpayers should provide information.

1. Information to be presented

Legal identity certificate (resident identity card) of the applicant for invoicing.

2. Information to be submitted

1) written confirmation certificate, construction contract or agreement issued by the construction party (payer) on the unit price and amount of the project.

2) copy of the resident identity card of the agent

Three, the tax authorities commitment time limit

If the information provided is complete, the contents filled in are accurate and the procedures are complete, it will be settled on the spot.

Four, the tax authorities to take the "tax first, after the invoice" approach, generally using a window service, that is, a window to complete the tax payment,

Invoicing matters on behalf of. The tax payable is as follows:

Business tax is calculated and paid according to 3% of the project amount;

Urban construction tax is calculated and paid according to the business tax rate of 7%;

Education surcharge is calculated and paid at the rate of 3% of business tax;

Local education surcharge is calculated and paid at the rate of 2% of business tax;

Stamp duty is calculated and paid according to the tax rate of 0.03% of project funds;

The income tax is calculated and paid according to the rental fee 1.5%.

The total comprehensive tax rate is about 4.89%.