Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, and 50% of the tax revenue comes from the central government and 50% from local governments.
The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services. Or all links of raw material procurement, manufacturing, wholesale, retail and consumption.
legal ground
People's Republic of China (PRC) tax collection management law
Twenty-second special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau 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.
No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph. Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;
(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;
(4) Failing to declare all bank account numbers to the tax authorities as required;
(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.
If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.
Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.