1. Repair and repair enterprises are VAT taxpayers. If they are general taxpayers of VAT and provide repair and repair services to external parties, they should issue special VAT invoices at a tax rate of 17% and calculate VAT output. tax.
2. If you are a small-scale VAT taxpayer and provide repair and repair services to external parties, you should issue ordinary invoices based on a 3% collection rate and use a simple method to calculate the VAT payable.
According to the "Interim Regulations of the People's Republic of China on Value-Added Tax":
Article 21 When a taxpayer engages in taxable sales, he or she shall request a special VAT invoice from the person who requested it. The purchaser issues a special VAT invoice and indicates the sales amount and output tax on the special VAT invoice.
Special value-added tax invoices shall not be issued under any of the following circumstances:
(1) The purchaser of taxable sales is an individual consumer;
(2) Tax exemption regulations apply to taxable sales.
Extended information:
According to the "Implementation Rules of the Invoice Management Measures of the People's Republic of China":
Article 4
The basic contents of the invoice include: name of the invoice, invoice code and number, copy and purpose, customer name, bank account and account number, product name or business item, unit of measurement, quantity, unit price, amount in upper and lower case, issuer, and date of invoicing , the name (chapter) of the invoicing unit (individual), etc. Tax authorities at or above the provincial level may determine the specific content of invoices based on economic activities and invoice management needs.
According to the "Invoice Management Measures of the People's Republic of China":
Article 19: Units and individuals that sell goods, provide services, and engage in other business activities must conduct external business operations. When the business collects payment, the payee shall issue an invoice to the payee; under special circumstances, the payer shall issue an invoice to the payee.
Article 20 All units and individuals engaged in production and business activities shall obtain invoices from the payee when making payments when purchasing goods, receiving services, or engaging in other business activities. When obtaining an invoice, no request is made to change the product name or amount.
Article 21 Invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
Article 22 Invoices shall be issued truthfully in accordance with the prescribed time limit, sequence and columns, all at one time, and shall be stamped with a special invoice seal.
No unit or individual may engage in the following acts of false invoicing:
(1) Issuing invoices for others or for oneself that are inconsistent with actual business operations;
(2) Allowing others to issue invoices for themselves that are inconsistent with the actual business operations;
(3) Introducing others to issue invoices that are inconsistent with the actual business operations.
Article 23 Units and individuals that install tax control devices shall use the tax control devices to issue invoices in accordance with regulations, and submit invoice issuance data to the competent tax authorities on schedule.
If non-tax-controlled electronic devices are used to issue invoices, the software program description materials used by the non-tax-controlled electronic devices shall be submitted to the competent tax authorities for filing, and the data for issuance of invoices shall be saved and submitted in accordance with regulations.
The state promotes the use of online invoice management systems for issuance of invoices, and specific management measures are formulated by the taxation department of the State Council.
Baidu Encyclopedia-Provisional Regulations of the People’s Republic of China on Value-Added Tax