The issuer is a tax-free enterprise. So there is no rate tax. The tax amount on the invoice shows an asterisk. Generally, it should mean that the business of the invoicing item is not taxable or tax-free. It can be understood that there is no need to pay VAT when issuing this invoice, and the tax amount is 0.
For example: prepaid card recharges are not taxed, medical services are tax-free, family planning supplies are tax-free, etc.
Invoices with an asterisk tax rate generally have the following situations:
Difference collection: such as labor dispatch, security services, human resources outsourcing services, etc.
Reduced tax rate: For example, for private rental housing, the value-added tax is reduced by 1.5%, and the comprehensive tax rate is determined.
This invoice is for private rental, and the tax rate has been approved. The tax rate and tax amount are both marked with asterisks. The face of the invoice shows the total monthly price and tax amount, the number of rental months, and the total total price and tax amount.
Extended information:
Article 15 of the "Interim Regulations of the People's Republic of China on Value-Added Tax" stipulates that the following seven items are exempt from value-added tax:
< p>1. Self-produced agricultural products sold by agricultural producers;2. Contraceptives and appliances;
3. Old books;
4. Direct use Imported instruments and equipment used for scientific research, scientific experiments and teaching;
5. Imported materials and equipment provided free of charge by foreign governments and international organizations;
6. Organizations of persons with disabilities Directly import items for use by persons with disabilities;
7. Sell items that have been used by yourself.
Except for the provisions of the preceding paragraph, VAT exemption and tax reduction items shall be stipulated by the State Council. No region or department may stipulate tax exemption or tax reduction items.
Baidu Encyclopedia-VAT