When a printer issues a VAT invoice, it shall obtain the tax item classification code from the People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Commodity Code Library. Manually entering the commodity code may lead to uncoded errors. Therefore, the commodity code should be entered into the system before invoicing, or the classification in the commodity code library should be correctly selected when invoicing. This operation ensures that the goods have the correct tax classification code, selects the appropriate tax rate, conforms to tax laws and regulations, and helps to standardize the issuance of invoices.
Tax management of printers:
1, applicable tax rate: determine the applicable VAT rate according to the specific type and use of the printer;
2. Invoice issuance: when selling printers, you need to issue invoices in accordance with tax regulations and indicate the correct tax classification code;
3. Tax declaration: After the printer is sold, the enterprise should make tax declaration on time, including the declaration of output tax;
4. Preferential tax policies: Find out whether there are preferential tax policies for printers or related industries in order to enjoy reasonable tax relief;
5. Tax inspection: Keep the tax information related to printer sales for the tax authorities to provide during the inspection.
To sum up, when issuing VAT invoices, in order to ensure that the printer meets the tax regulations and choose the appropriate tax rate, it is necessary to obtain the correct tax classification code from the commodity code library in State Taxation Administration of The People's Republic of China, and input it into the system before invoicing or select it correctly when invoicing, so as to avoid the error of not allocating codes caused by manual input, thus standardizing the invoicing process.
Legal basis:
People's Republic of China (PRC) tax collection management law
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 7
The special VAT invoice is printed by the enterprise determined by the competent tax department of the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.