1, the impact of VAT

Self-employed individuals who apply for ordinary VAT invoices and provide invoices to customers by themselves shall be subject to the simple method of 3% VAT collection, and those whose monthly sales do not exceed 30,000 yuan or quarterly sales do not exceed 90,000 yuan shall be temporarily exempted from VAT collection.

Self-employed individuals who apply to the competent tax authorities to start business as agents have the right to prepay VAT, VAT surcharges and personal income tax every time, regardless of whether their quarterly sales exceed 90,000 yuan. Don't back down!

2. The influence of the payer's qualification.

The payer is not an ordinary taxpayer, and a special VAT invoice is issued. It will inevitably lead to invoice retention. Buyers and sellers should strengthen process control in advance to avoid the occurrence of delayed invoices. Handling of reserved invoices,

Even if it is light, the invoice will be returned or rejected; The worst case is to be investigated by the tax authorities. It will cause unnecessary trouble to the enterprise.