1, ordinary invoice is issued by small taxpayers, small taxpayers value-added tax rate is 5%, 3%, the use of simple tax method, is for the turnover of tax. General taxpayers are issued VAT invoices;
2, general taxpayers VAT rate is 13%, 9%, 6%, VAT can be paid monthly or quarterly, you need to make a tax declaration to the tax department before the 15th of the following month. If small-scale taxpayers want to issue special VAT invoices, they need the tax department to issue them on their behalf. However, since it is very complicated to accurately calculate the value-added amount of commodities in practice, most countries now calculate and collect VAT according to the taxing principle of VAT and adopt the method of offsetting the levied tax. The city construction tax is paid at different rates according to the taxpayers in different areas, and the tax rate is 5% of the VAT if the taxpayer's location is within the cities and towns of the suburban counties.
The specific process of individual invoicing to the tax bureau is as follows:
1. Individuals are not allowed to issue invoices, and they can go to the local tax bureau to issue invoices on behalf of them;
2. Go to the competent tax office of the State Administration of Taxation (SAT) to receive and fill in the "Application for Invoice on behalf of Taxpayers" one copy of the "Application for Invoice on behalf of Taxpayers", and taxpayers are required to provide the information, which are as follows:
(1) Application for Invoice on behalf of General Invoices
(2) One copy of "Written Confirmation Certificate of the Payer of the General Invoice Issued on Behalf of the Taxpayer";
(3) If an individual entrusts another person (operator) to handle the application procedure of issuing general invoices on behalf of the taxpayer, he or she should also submit one copy of the power of attorney.
3, individuals applying for general invoices, in accordance with the provisions of tax laws and administrative regulations should pay taxes, should first pay taxes, and then invoicing. The individual income tax payable by individuals shall be collected by the local tax authorities; the value-added tax payable by individuals shall be collected by the state tax authorities; the urban maintenance and construction tax, education surcharge and local education surcharge payable by individuals shall be collected by the state tax authorities.
Legal Basis: Article 15 of the Implementation Measures for the Pilot Scheme for the Conversion of Business Tax to Value-added Tax
General taxpayers are subject to the general taxing method of tax calculation for the provision of taxable services.
General taxpayers may choose to apply the simplified tax calculation method for the provision of specific taxable services prescribed by the Ministry of Finance and the State Administration of Taxation, but once chosen, the method may not be changed within 36 months.
Article 16
Small-sized taxpayers shall be subject to the simplified tax calculation method for the provision of taxable services.
Article 18
The taxable amount of the general tax calculation method refers to the balance of the current output tax after offsetting the current input tax. The formula for calculating the taxable amount:
Taxable amount = current output tax - current input tax
When the current output tax is less than the current input tax is not enough to offset, the shortfall can be carried forward to the next period to continue to offset.