There are two types of tax stamps:
1. Tax payment certificates, including general tax payment certificates, fixed-amount tax payment certificates, tax stamps, etc., and tax payment certificates;
2. It is a tax payment document.
The number of dots on the tax stamp refers to the value-added tax rate. There are four dots, which is 4, six dots are 6, etc. If you are a small-scale taxpayer and the other party's purchasing unit is a general taxpayer, if the other party wants a VAT invoice, you need to go to the tax bureau to issue it on your behalf. Only 4 or 6 VAT invoices can be issued.
The VAT rate is generally used together with the VAT deduction rate to calculate tax according to the VAT "tax deduction method". The current value-added tax implements a product proportional tax rate, which is divided into 12 levels including 8, 12, 14, 16, 18, 20, 21, 23, 26, 30, 43, and 45. The tax rates for most products are determined based on the original industrial and commercial tax and product tax burdens. The tax rates for some products have been appropriately adjusted based on the original tax burdens.
The information required to cancel an incorrect personal income tax declaration is as follows:
1. Personal income tax return: You need to provide the personal income tax return that has been submitted and indicate the need to cancel the declaration.
2. Cancellation application form: Fill in the cancellation application form and indicate the relevant information of the personal income tax declaration that needs to be cancelled.
3. Proof of identity: Provide proof of identity, such as ID card or passport.
4. Other relevant materials: According to the regulations of the local tax department, other relevant materials may be required, such as taxpayer identification number, etc. Please consult your local tax department for specific requirements.
To sum up, there is a certain time limit for the correction and refund of personal income tax returns. The specific time limit can be checked on the website of the State Administration of Taxation. After the expiration, it cannot be revoked. Therefore, after discovering a declaration error, you should promptly contact the local tax department to cancel the application to avoid the impact on personal income tax. At the same time, it is recommended that filers carefully check the information when filling out the personal income tax return to avoid filling in errors.
Legal basis:
"Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China"
Article 31
If the final settlement information provided by a taxpayer when applying for a tax refund is incorrect, the tax authorities shall notify the taxpayer to make corrections; if the taxpayer makes corrections, the tax authorities shall process the tax refund in a timely manner. If the withholding agent fails to deposit the withheld tax into the treasury, it will not affect the taxpayer's application for tax refund in accordance with regulations. The tax authorities shall handle tax refund based on the relevant information provided by the taxpayer.