Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
The implementation of special VAT invoice is a key step of VAT reform. Different from ordinary invoices, it not only has the function of commercial documents, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice.
It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". Among them, the duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "100000 Yuan Limited Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to the distinction.
When issuing invoices, the invoice header should be consistent with the full name of the enterprise. VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers.
The VAT rate refers to the ratio of the total tax amount of VAT taxable products to the sales revenue. Because the value-added tax is levied on the value-added tax of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of the design of the value-added tax rate to determine the applicable tax rate from the overall tax burden of taxable products.
Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate. The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30.
The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.
Extended data:
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable. But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. The specific criteria are as follows:
Production taxpayers, the annual VAT taxable sales of 500,000 yuan;
Wholesale, retail and other non-productive taxpayers, the annual VAT taxable sales of 800,000 yuan.
1. Small-scale taxpayers
Small-scale taxpayers are taxpayers whose annual sales do not meet the above standards. In addition, individuals, non-enterprise units and enterprises that do not often engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after their applications are approved.
Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted.
The VAT rate of small-scale taxpayers selling goods or taxable services is 3%.
2. General taxpayer
In addition, for productive taxpayers, this standard can be relaxed to 300,000 yuan if their accounting is sound, but for non-productive commercial enterprises, no matter whether their accounting is sound or not, they must meet the standard before they can be recognized as ordinary taxpayers.
Since 1999, the state has forced the promotion of tax-controlled tankers and prohibited the production and sale of non-tax-controlled tankers. Therefore, on February 3, 2002, State Taxation Administration of The People's Republic of China issued Guoshuihan [20065438+0] No.882, 1.
No matter whether its scale is up to standard or not, no matter whether its accounting is sound or not.
An enterprise that has been recognized as a general taxpayer will not be disqualified as a general taxpayer even if its taxable sales in a certain year fail to meet the standard if it does not commit the following acts.
Falsely issuing special VAT invoices or stealing, cheating or refusing to pay taxes;
Failing to file tax returns for three consecutive months or six consecutive months without justifiable reasons;
Failing to keep and use special VAT invoices and tax control devices as required, resulting in serious consequences.
References:
value-added tax