When issuing VAT invoice for clothing sales, the tax point is 3% or 13%. If the sales enterprise is a general taxpayer, the tax payment point is 13%. If it is a small enterprise, the tax point is 3%.
The VAT rate of small-scale taxpayers selling goods or taxable services is 3%. If the annual VAT taxable sales reach the standard, they can become general taxpayers. In addition, if the accounting of production taxpayers is sound, this standard can be relaxed to 300,000 yuan. However, for non-productive commercial enterprises, no matter whether their accounting is sound or not, they must meet the standards before they can be recognized as general taxpayers.
Is it not deductible for ordinary taxpayers without special tickets?
General taxpayers who have no input tickets can only pay VAT at 13%, and the approved income tax rate is 2%. It is based on your income multiplied by 2% and then multiplied by the income tax rate, which is your final income tax. Let's explain it in detail:
1, the tax amount of general taxpayers is calculated by subtracting the input tax amount from the output tax amount. If there is no deductible input tax, then when issuing sales invoices, it should be as little as possible, which can be said to be living within our means to avoid high tax burden caused by insufficient input deduction;
2. Be careful when issuing professional VAT invoices. You can't spend a penny if you don't invest. If something happens to the investment without certification, you will have to pay a tax of 13%. If there is no investment, the boss will reimburse him and explain to him the severity of the investment. Don't let the financial department complain all the time, contact the input as soon as possible. If you don't come, the invoice already issued will be invalid.
At present, the tax filing process is generally online. However, the tax filing materials need to be sent to the tax bureau:
1. The general tax bureau takes the tax copy period at the beginning of each month (1~ 10). Copying taxes is very simple. Now the tax control machine issues invoices. Just insert the golden tax card into the computer connected with the tax control machine, open the billing software, and click the tax copy.
2. Print out the list of input tax invoices and sales invoices. Print the input tax invoice after the certification, and print the sales invoice list from the tax control machine.
3. Fill in various statements according to the printed list, and at the same time have the financial statements of the reporting month.
What is the retail clothing tax rate of ordinary taxpayers? According to our introduction, you can know that general taxpayer enterprises need to know the VAT rate of their industries when they declare and pay VAT. The VAT rate of clothing industry is 13%. For the specific calculation method, please refer to our introduction above.