The tax point varies from region to region and is generally 5 points.
Laws and regulations of the provisions of the invoice under what circumstances, based on the need to prove the transfer of ownership of goods and funds, the need to carry out accounting and the need to carry out tax management, the invoice should be issued by the payee to the payer when the occurrence of business operations to recognize business income, and in special circumstances, by the payer to the payee to issue.
Expanded Information
Tax Point Calculation Methods
1, value-added tax according to the sales revenue of 17%, 3% (this is the turnover tax, respectively, applicable to the general VAT taxpayers, small-scale taxpayers);
2, the urban construction tax is implemented according to the taxpayers in different areas of different tax rates to pay: taxpayers Location in the Dongcheng District, Xicheng District, Chongwen District, Xuanwu District within the scope and in the Chaoyang District, Haidian District, Fengtai District, Shijingshan District, Mentougou District, Yanshan six districts belonging to the management of the street office within the scope of the tax rate of 7% of the value-added tax;?
The tax rate is 5% of VAT if the location of the taxpayer is within the suburban counties and towns; the tax rate is 1% of VAT if the location of the taxpayer is not within the scope of items 1 and 2;
3. The surcharge on education fee is paid at 3% of the VAT paid;
4. The surcharge on local education fee is paid at 2% of the VAT paid;
5, stamp duty: purchase and sale contracts at three ten thousandths of the purchase and sale amount of the decal; account books at 5 yuan / book payment (annual opening); annual "paid-in capital" and "capital surplus" and five ten thousandths of the sum paid (the first year by the full amount of payment, and then by the annual)
6, urban land use tax according to the actual occupation of the land area to pay (local regulations vary, XX yuan / square meter);
7, property tax according to the own property of 70% of the original value of the property * 1.2% to pay;
8, vehicle and ship tax according to the vehicle to pay (local regulations vary, different models of different tax amount, XX yuan vehicle);
9, corporate income tax is paid according to the taxable income (adjusted profit): 18% for taxable income within 30,000 yuan (inclusive), 27% for 30,000 yuan to 100,000 yuan (inclusive), and 33% for more than 100,000 yuan (Note: the tax rate is 25% from 2008);
10, payroll withholding and payment of personal income tax.
Baidu Encyclopedia - Tax Points
Baidu Encyclopedia - Invoice Issuance