Buying machinery and equipment to open VAT invoices.
The transaction of machinery and equipment belongs to the sale of goods, general taxpayers open 13% tax rate, small-scale taxpayers open 3% levy rate.
Extended information:
Value-added tax invoices are composed of:
1, VAT Ordinary invoices are composed of basic couples or basic couples with other couples, and the basic couples are two couples: the invoice couples and the bookkeeping couples.
2. Special VAT invoices are composed of basic couples or basic couples with other couples attached, and the basic couples are three:
3. The first couples:
The bookkeeping couples are the invoice couples of the seller, and they are the bookkeeping vouchers of the seller, i.e., they are the original vouchers of the seller as the sales of the goods, and the "amount of tax" on the face refers to the "amount of tax", and the "amount of tax" refers to the "amount of tax" of the seller. The "tax" on the face of the ticket refers to the "output tax", "amount" refers to the "non-taxed amount of the price of the goods sold" invoice triple is a rewrite function. The first is the bookkeeping union (used by the seller for bookkeeping);
4, the second is the deduction union (used by the buyer for tax deduction);
5, the third is the invoice union (used by the buyer for bookkeeping);
6, the four:
(1) the first union, blue, stubs
(2) the second union, brown, invoices union
(3) the second union, brown, invoices union
(5) the third is the invoices union, the first is the invoices union, the second is the invoices unit, the second is the invoices unit, the second is the invoices unit.
(3) the third green credit union
(4) the fourth black bookkeeping union
7, the role of the joints:
(1) the first: stubs, the seller to keep for inspection.
(2) the second: invoice, the purchasing unit for the payment of vouchers.
(3) the third: tax credit, the purchaser for tax deduction vouchers.
(4) the fourth: the bookkeeping joint, the sales side of the sales voucher for the sale.
Baidu Encyclopedia-Value-added tax invoice