Hu Guo Shui Zheng 2009 No. 13

The National Taxation Department is the General Leather Bureau.

Announcement on issues related to the style of the special invoice seal.

Announcement No. 7 of 2011 of the State Administration of Taxation.

In accordance with the provisions of the "Measures of the People's Republic of China for the Administration of Invoices" (revised according to the "Decision of the People's Republic of China on Amending the Measures for the Administration of Invoices of the People's Republic of China" on December 20, 2010), the style of the special invoice chapter is hereby announced as follows:

1. Invoice special seal style.

The shape of the invoice seal is oval, the long axis is 40mm, the short axis is 30mm, the side width is 1mm, and the printing color is red.

Taxpayer identification number of the special invoice seal; The name of the taxpayer of the foreign journal is circulated from the left to the right of the precession, and if the number of words in the name is too large, the standardized abbreviation can be used; The words "special invoice seal" are published below. Taxpayers who use multiple special invoice seals should publish the sequential code directly below each invoice special seal, such as "(1), (2)......Words.

The Chinese characters published in the special chapter of the invoice shall use simplified characters, and the font shall be imitation Song style; The words "invoice special chapter" are high and 3mm wide; The height and width of the taxpayer's name shall be determined according to the number of words in the name; The taxpayer identification number is in arial font, with a digit height and a word width.

Second, the time when the special invoice seal is activated.

The special invoice seal has been in effect since February 1, 2011. The old invoice stamp can be used until December 31, 2011.

Invoices printed before the issuance of this announcement with the special seal of the old invoice can continue to be used.

Attachment: Sample chapter of "Special Invoice Chapter".

State Administration of Taxation.

21 January 111.

The special invoice seal has been in effect since February 1, 2011. The old invoice stamp can be used until December 31, 2011.

In the lessee link, regardless of whether the lessee is a VAT taxpayer, and whether it is a general VAT taxpayer or a small-scale taxpayer, VAT will not be levied on its equipment. If the lessee's ** is not the goods, but intangible assets or immovable property, no business tax will be levied on the ** of these subject assets. Since the tax law does not levy turnover tax on the subject assets of the first class, generally speaking, there is no need to issue VAT invoices and business tax invoices in the first link.

The accounting standards clearly stipulate that if the sale and leaseback is a financing transaction, in this case, the enterprise should not recognize the revenue from the sale of goods, and the seller (i.e. the lessee) should defer the difference between the selling price and the book value of the asset (whether the selling price is higher than the book value of the asset or lower than the book value), and treat it through the "deferred income" account, and amortize the deferred income in subsequent periods, and adjust the relevant costs and expenses (credit: management expenses, manufacturing expenses, etc., credit: deferred income, or make reverse entries).

General taxpayers cannot be called differential taxation, and those in the advertising industry are called differential taxation. The input of general taxpayers can be deducted! Small scale is not deductible at all...

The general taxpayer tax rate is 17%.13%, etc., 3% tax rate for small scale... If the general taxpayer does not have an input ticket, the VAT tax amount shall be calculated according to 17% excluding tax, and the VAT tax amount shall be directly calculated according to 3% excluding tax for small taxpayers. . .

Advertising industry invoice 10 - deduction of advertising expenses 5 = business tax calculated according to the difference of 50,000 yuan, the tax rate is 5%, and the cultural enterprise construction tax is 3%. Then 7% of the calculated business tax shall be paid to the urban construction tax, 3% of the business tax shall be paid to the education fee surcharge, and 2% of the business tax shall be paid to the local education fee.

The condition that this advertising fee can be taxed according to the difference is that your credit invoice must be a service industry invoice with "advertising publication fee", and related contracts, in order to be calculated according to the difference, otherwise it will be calculated according to the full amount!

VAT invoices are not used to offset your advertising revenue! It can only be used for your own business costs or expenses.