If it is said that they issue VAT invoices to the outside world, they must be general taxpayers, at the same time, the other customers must also be general taxpayers, in the tax control system to maintain customer information;
Require the customer to provide the business invitations, organization code certificates, tax registration certificates and proof of qualification of general taxpayers and other materials, to confirm that the other customers are general taxpayers, before you can give to the issuance of VAT invoice, depending on the industry, the tax rate of 17%, 11%, 6%.
From the principle of tax calculation, VAT is a kind of turnover tax levied on the new value or the added value of commodities in several links of commodity production, circulation and labor service.
The VAT is an out-of-the-money tax, that is, it is borne by the consumers, and the tax is levied only when there is value-added but not when there is no value-added, but in practice, it is very difficult to accurately calculate the added value of commodities or the added value in the process of production and circulation.
So, our country also adopts the international tax deduction method, that is, according to the sales of goods or services, according to the specified tax rate to calculate the output tax, and then deducted to obtain the goods or services when the payment of value-added tax, that is, input tax, and the difference is the value-added portion of the tax payable, the calculation reflects the principle of the value-added factor of the tax.
The formula is: tax payable = output tax - input tax
VAT formula: tax-inclusive sales/(1+tax rate)=tax-exclusive sales
tax-exclusive sales x tax rate = tax payable
Expansion Information: All units and individuals engaged in VAT-taxable behavior, as well as withholding agents who do not engage in VAT-taxable behavior but have the obligation to withhold VAT, are VAT taxpayers. Before 1994, foreign-funded enterprises paid the Unified Industrial and Commercial Tax and were not taxpayers of VAT, but after the State Administration of Taxation issued the Circular of Guo Shui Fa [1993] No. 138 "On the Implementation of VAT in Foreign-Related Taxes on the Administration of Taxation Issues" on Nov. 6, 1993, foreign-funded enterprises from Jan. 1, 1994 onwards became taxpayers of VAT as well. Since VAT implements the system of tax deduction with VAT special invoices, the accounting level of taxpayers is required to be higher, which requires that they are able to accurately account for the amount of output tax, input tax and tax payable. But the actual situation is that there are many taxpayers can not meet this requirement, therefore, the Provisional Regulations on Value-added Tax of the People's Republic of China divide taxpayers into general taxpayers and small-scale taxpayers according to the size of their business and the soundness of their accounting. The specific classification criteria are: Production taxpayers with annual VAT taxable sales of RMB 500,000; Non-production taxpayers, such as wholesalers and retailers, with annual VAT taxable sales of RMB 800,000. Baidu Encyclopedia-VAT Rate