Second, the difference between special invoices and ordinary invoices, special invoices not only have the functions and functions of ordinary invoices, but also are important documents for taxpayers to calculate the tax payable. Compared with ordinary invoices, special invoices have the following differences:
(A) the scope of use is different
Special invoices are limited to general taxpayers engaged in the production and operation of VAT taxable items; Ordinary invoices can be used for all business activities of all taxpayers, including of course the production and operation of VAT taxable items by ordinary taxpayers.
(B) Different roles
Ordinary invoices are only commercial vouchers, while special invoices are not only commercial vouchers, but also tax deduction vouchers.
(3) The par value reflects different contents.
Special invoices should include not only the contents recorded in ordinary invoices, but also the tax registration numbers, addresses, telephone numbers, bank accounts, tax amounts, etc. of the buyers and sellers.
(d) the joint time is different.
Special invoices should have not only copies of ordinary invoices, but also copies of tax deduction.
(5) The reflected prices are different.
The price reflected in the ordinary invoice includes tax, regardless of tax price; The special invoice reflects the price excluding tax, and the tax price is filled in separately. Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. China began to try out the value-added tax from 1979, and the current value-added tax system is based on the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (the State Council DecreeNo. 134) promulgated by the State Council on February 3rd. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, 75% of which comes from the central government and 25% from local governments. The import value-added tax is collected by the customs, and all the taxes are the central fiscal revenue. The calculation formula of including tax and excluding tax is: tax payable = output tax-input tax.
VAT calculation formula: sales including tax /( 1+ tax rate) = sales excluding tax.
Sales excluding tax × tax rate = payable output tax
It says that VAT is an "extra-price tax". What is extra tax? Extra-tax is a tax based on the price excluding tax. Tax and price are separate. When the price rises, whether it is price-driven or tax-driven, the boundaries are clear and the responsibilities are clear, which is conducive to restricting taxpayers' motivation to raise prices and facilitating consumers' supervision of prices. In the form of extra-price tax, it is clear at a glance how much the price and tax are, so that consumers can control the direction of the state's adjustment of consumption, and thus modify their own consumption direction accordingly. For example:
Your company bought A 100 pieces of goods from company A, and the amount was 10000 yuan, but the actual payment you paid to the other party was 10000+65438 *17% (assuming the VAT rate is
Why do the goods you bought cost 10000 yuan? Because at this time, your company, as a consumer, has to pay more value-added tax of 1700 yuan, which is in addition to the value-added tax. This 1700 yuan VAT is your company's "input tax". Company A overcharged the value-added tax of 1.700 yuan, which does not belong to Company A. Company A has to pay the value-added tax of 1.700 yuan to the state. Therefore, Company A only collects and pays taxes, and does not bear taxes.
Another example is:
Your company will process the purchased 100 goods into 80 b products and sell them to company b, realizing the sales of 15000 yuan. Your company charged Company B not only 15000 yuan, but 15000+05000 * 65438+. The value-added tax of 2550 yuan collected by your company is not yours, and your company has to hand it over to the state. Therefore, the value-added tax of 2550 yuan is not borne by your company, but is only collected and remitted by your company.
If your company is a general taxpayer, the input tax can be deducted from the output tax. But there are also 8 items that cannot be deducted.
Take the following example as an example. The input value-added tax paid by your company for purchasing goods is 1700 yuan, and the output value-added tax charged for selling product B is 2550 yuan. As your company is a general taxpayer, you can deduct the input VAT from the output VAT. Therefore, the value-added tax paid by your company (after selling product B and obtaining the payment from company B) is not 2550 yuan from company B, but 2550- 1700=850 yuan (this 1700 yuan was added to the payment when your company purchased product A, and collected by company A). Company B buys your company's product B, and then sells it to company C, and company C sells it to company D. These processes all require value-added tax, which is passed on to the final consumer until it is sold to the final consumer, so value-added tax is also a turnover tax.
If you are an accountant, you can see from the accounting entries:
When your company buys 100 pieces of goods from Company A, the accounting entries are as follows:
Borrow: raw materials 10000
Taxes payable-VAT payable (input tax) 1700
Loan: Accounts payable-Company A 1 1700
The entry does not take 1700 yuan as company expenses, but as "tax payable", because your company is a general taxpayer and the input tax can be deducted.
When your company sells 80 A products to Company B, if Company B fails to pay, the accounting entries are:
Debit: Accounts Receivable-Company B 17550
Loan: main business income 15000.
Taxes payable-VAT payable (output tax) 2550
In the entry, the value-added tax of 2550 yuan charged to company B is not regarded as the company's operating income, but "tax payable", because it is not owned by your company, but should be paid to the national tax.
Output tax-input tax = 2550- 1700 = 850 yuan is a tax to be paid to the state.
Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. 199365438+February 13 the State Council issued the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), and1February 25, 994 the Ministry of Finance issued the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax in the People's Republic of China.
The advantages of implementing value-added tax are: first, it is conducive to implementing the principle of fair tax burden; Second, it is conducive to the rationalization of production and operation structure; Third, it is conducive to expanding international trade; Fourth, it is conducive to the country's universal, timely and stable fiscal revenue.
It should be noted that the extra-price tax is only the provisions of the merchants on the price tag:
Provisions on pricing methods:
When the transaction is business-to-customer, the price must include tax. When the transaction is business-to-business, the price does not need to include tax.