The merchant asks the consumer to bear the invoice tax point is a common means of tax evasion and avoidance, but also illegal behavior, the merchant issued VAT invoices to consumers is a legal obligation. The tax rate is set by law and is related to the nature of the industry and the nature of the business.
1, open ordinary invoices: tax rate of 3% including: (small-scale) commercial enterprises, industrial enterprises, construction, transportation, part of the service enterprises % including: most of the service enterprises, such as: post and telecommunications, communications, finance, catering, advertising, etc.
2, open VAT invoices: tax rate of 17%, 13%, including: industrial, commercial enterprises (general taxpayers).
General taxpayers to obtain VAT invoices can be deducted against the corresponding tax, small-scale taxpayers and general taxpayers issued VAT tickets to pay the corresponding tax. Whether small-scale taxpayers or general taxpayers to obtain ordinary invoices can not be deducted, small-scale taxpayers and general taxpayers to issue ordinary invoices have to pay the corresponding amount of tax.
Legal basis:
Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)
Article 15 of the Provisional Regulations of the People's Republic of China on VAT
The following items are exempted from the levy of value-added tax (VAT):
(a) Self-produced agricultural products sold by agricultural producers;
(b) Contraceptive medicines and paraphernalia;
(c) Antique and old books;
< p>(iv) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;(v) Imported goods and equipment freely assisted by foreign governments and international organizations;
(vi) Goods directly imported for the exclusive use of the handicapped by organizations for the handicapped;
(vii) Goods sold for their own use.
Except for the provisions of the preceding paragraph, the exemptions and reductions of value-added tax shall be prescribed by the State Council.
No region or department may prescribe tax exemptions or reductions.
Article 21 Taxpayers shall issue VAT invoices to the purchasers who ask for VAT invoices when they engage in taxable sales, and shall state the sales amount and output tax amount on the VAT invoices respectively. No VAT invoice shall be issued under any of the following circumstances:
(1) The purchaser of the taxable sales behavior is an individual consumer;
(2) The taxable sales behavior is subject to the tax exemption provisions.