I. Notes
Small-scale individual business households, whether self or proxy, will have to prepay (proxy) or declare (self) taxes at the applicable levy rate. This tax is not included in the 300,000 quarterly starting point of the value-added tax incentives. In other words, even if your quarterly sales do not exceed 300,000 yuan, you will have to pay the tax on the special invoice.
Individual businessmen can only issue ordinary VAT invoices on their own, not special VAT invoices, but they can apply to the competent tax authorities to issue special VAT invoices on their behalf.
After the change of business model, individual households are small-scale taxpayers by default, and they can apply for two kinds of invoices: fixed-price invoices or ordinary VAT invoices, and they can only choose one of them. Ordinary VAT invoices are issued by tax-control equipment, and are exempt from tax for sales of 30,000 (excluding 30,000) a month, excluding tax. In addition, you can apply online and then go to the tax office to issue VAT special invoices on behalf of the company.
Second, VAT invoices shall not be issued in any of the following cases:
(1) sales of goods or taxable services to individual consumers;
(2) sales of goods or taxable services subject to tax exemption;
(3) sales of goods or taxable services by small-scale taxpayers.
The above tax law does not stipulate that general taxpayers are not allowed to issue special VAT invoices for the sale of goods or taxable services to individual households. Therefore, if a general taxpayer enterprise sells goods or taxable services to an individual, if the individual is a general taxpayer, it should issue a special VAT invoice to the other party; if the individual is not a general taxpayer, in order to avoid the situation of retained votes, it should issue an ordinary VAT invoice to the other party.
Legal basis
"The People's Republic of China and the State Invoice Management Measures"
Article 15 Units and individuals needing to purchase invoices shall hold tax registration certificates, certificates of identity of the person in charge, and impressions of invoice seals made in accordance with the prescribed patterns of the competent tax authorities of the State Council, and shall apply for the procedures of purchasing invoices with the competent tax authorities. According to the business scope and scale of the purchasing units and individuals, the competent tax authorities shall confirm the types and quantities of invoices to be purchased as well as the manner of purchasing, and shall issue the invoice purchasing book within five working days.
When units and individuals purchase invoices, they shall report the use of invoices in accordance with the provisions of the tax authorities, which shall carry out inspections in accordance with the provisions.
The Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax (VAT)
Article 5 A sales act is a mixed sales act if it involves both goods and non-VAT taxable services. Except for the provisions of Article 6 of these Rules, the mixed sales acts of enterprises, entrepreneurial units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as sales of goods and shall be subject to value-added tax (VAT); and the mixed sales acts of other units and individuals shall be regarded as sales of non-VAT taxable labor services and shall not be subject to VAT.
The non-value-added tax taxable labor services referred to in paragraph 1 of this Article refer to those labor services which are within the scope of taxation under the tax items of transportation, construction, finance and insurance, post and telecommunication, culture and sports, entertainment and service industries subject to business tax.
Enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods as referred to in the first paragraph of this Article include those units and individual industrial and commercial households which are mainly engaged in the production, wholesale or retail of goods and also engage in non-value-added tax taxable services.
The Law of the People's Republic of China on Mediation and Arbitration of Labor Disputes
Article 2 Scope of ApplicationThis Law shall apply to the following labor disputes between employers and workers within the territory of the People's Republic of China:
(1) disputes arising from the confirmation of the labor relationship;
(2) disputes arising from the conclusion, fulfillment, alteration, dissolution and termination of the labor contract;
(2) disputes arising from the conclusion, fulfillment, alteration, dissolution and termination of the labor contract; and (ii) disputes arising from the conclusion, fulfillment, alteration, cancellation and termination of labor contracts;
(iii) disputes arising from removal, dismissal, resignation and separation from service;
(iv) disputes arising from working hours, rest and vacation, social insurance, welfare, training and labor protection;
(v) disputes arising from labor remuneration, medical fees for work-related injuries, economic compensation or indemnity;
(vi) other labor disputes as stipulated by the laws and regulations. (f) other labor disputes stipulated by laws and regulations.