The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden.
Value-added tax only pays taxes on the value-added part of products or services, which reduces the link of repeated tax payment. This is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and the overall arrangement of deepening reform.
Pay VAT according to sales revenue 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).
Extended data
The invoicing rules for invoices are as follows:
One is the issuance of ordinary invoices.
1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee.
2. Invoices shall be truthfully issued at one time in accordance with the prescribed time limit, sequence, column by column and by stages, and stamped with the special seal for unit invoices.
3, the use of computer to issue invoices, must be approved by the national tax authorities, and the use of off-site invoices under the unified supervision of the national tax authorities, and require the stub to be numbered and bound in sequence after issuing.
4. Invoices are only used by units and individuals who purchase in this city or county. Cross-city and county invoices shall be used.
5. When the contents of tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in.
6. All units and individuals engaged in production and business operations shall ask the payee for an invoice when purchasing goods, receiving services and paying for other business activities, and may not ask for a change of name and amount.
7. Non-conforming invoices shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them.
8. Invoices shall be used within the validity period, and become invalid after expiration.
Two. Special vat invoice
Taxpayers shall not issue special VAT invoices in the following acts:
1. Selling goods or taxable services to consumers.
2. Tax exemption shall apply to the sale of goods or taxable services.
3. Small-scale taxpayers sell goods or taxable services.
4. Selling goods declared for export; Selling taxable services abroad.
5. Use the goods for non-taxable items; Use the goods for collective welfare and personal welfare.
6. Give the goods to others for free.
7. Providing non-taxable services, transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.
Baidu encyclopedia-invoice
Baidu encyclopedia-service industry invoice
China court network-State Taxation Administration of The People's Republic of China on tax management after invoice adjustment