The tax rate of special VAT invoices issued by small-scale taxpayers is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Can small-scale taxpayers only issue 3% invoices?
Not necessarily, small-scale taxpayers may not always apply the 3% levy rate, so small-scale taxpayers need to apply different levy rates according to different business types: like small-scale taxpayers (except other individuals) who sell their used fixed assets, VAT is levied at a reduced rate of 2%. The collection rate of small-scale taxpayers selling and renting real estate is 5%. Small-scale taxpayers who provide labor dispatch services can choose to collect the difference and pay value-added tax at the rate of 5% according to the simple tax calculation method.
Do small-scale taxpayers need to pay taxes when issuing ordinary VAT invoices?
1. Small-scale VAT taxpayers whose monthly sales are below 654.38+10,000 yuan (inclusive) are exempt from VAT.
2. The portion of the annual taxable income of small-scale low-profit enterprises that does not exceed 6,543,800 yuan+0,000 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 20%.
3. For the part with annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a rate of 20%.
The adjustment and application conditions of the tax rate of special invoices for small-scale taxpayers refer to the adjustment of the tax rate that should be applied when issuing special invoices for small-scale taxpayers, and the clear application conditions. According to the relevant tax laws, the tax rate for small-scale taxpayers to issue special invoices is determined according to their taxpayer status and industry. Recently, the special ticket tax rate of small-scale taxpayers has been adjusted to better meet the needs of economic development and tax management. The adjusted tax rate will be classified according to the tax amount and industry of small-scale taxpayers to ensure the fairness and rationality of tax collection. At the same time, the applicable conditions will be clarified, so that small-scale taxpayers can accurately know whether they meet the conditions for issuing special invoices and fulfill their tax obligations according to law. The purpose of this adjustment is to promote the standardization and transparency of tax administration, provide better invoice issuing services for small-scale taxpayers, and further promote the virtuous circle of economic development and tax order.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15);
Chapter VI Supplementary Provisions Article 89 Taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf.