The general invoice tax rate is 3%, 6%, 10%, 16%.
Ordinary invoices are composed of industry invoices and special invoices, ordinary invoices can not be deducted regardless of general taxpayers and small taxpayers, small taxpayers and general taxpayers issuing ordinary invoices are required to pay the corresponding amount of tax, special invoices are composed of the basic joints or basic joints attached to other joints, the basic joints of three invoice joints, deduction joints and bookkeeping joints. Invoice, as the purchaser to account for the purchase cost and value-added tax input vouchers, deductions, as the purchaser to submit to the competent tax authorities to certify and retain the vouchers for checking, bookkeeping, as the seller to account for the sales revenue and value-added tax output vouchers.
Legal Basis
Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)
Article 12: The VAT levy rate for small-scale taxpayers shall be 3%, except as otherwise provided by the State Council. Article 2 Value-added tax rate:
(1) The tax rate for a taxpayer's sale of goods, labor services, tangible movable property leasing services or import of goods shall be 17%, except as otherwise provided in items 2, 4 and 5 of this Article.
(ii) The tax rate for a taxpayer's sale of transportation, postal services, basic telecommunications, construction and real estate leasing services, sale of real estate, transfer of land use rights, and the sale or import of the following goods shall be 11%:
1. Agricultural products such as grains, edible vegetable oils, and edible salts;
2. Tap water, heating, cold air, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products for residential use;
3. books, newspapers, magazines, audio-visual products, electronic publications;
4. feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films;
5. other goods prescribed by the State Council. Article 19 Time of Occurrence of Value-added Tax Obligations:
(1) When a taxable sales act occurs, it shall be the day when the sales payment is received or the receipt of the voucher for the sales payment is obtained; and if the invoice is issued first, it shall be the day when the invoice is issued.
(b) For imported goods, the day of customs clearance.
The time of occurrence of VAT withholding obligation is the day when the taxpayer's VAT obligation occurs.