Small scale, special invoices, what taxes need to be paid, and how to collect taxes and fees

What taxes do you need to pay on a small scale:

1. VAT:

1. The amount of the special ticket will be collected immediately after opening.

2. The total amount of the general ticket and the special ticket quarter shall not exceed 300,000, and the special ticket part of the general ticket shall be exempted from special bills.

3. The general ticket exceeds 300,000 yuan in the quarter, and the sales amount excluding tax is *1%.

The additional tax is paid on the basis of value-added tax, and the tax rate of 7% is halved for income within 300,000 yuan, and the tax rate is halved for income of 12% for income of more than 300,000 yuan.

Enterprise income tax: It is paid according to the profit of one year, paid in advance on a quarterly basis, and paid in annual final settlement. (If the annual taxable income is less than 1 million, it will be paid at a tax rate of 5%, if the annual taxable

Individual income tax: individual income tax is paid according to the monthly salary declaration amount (below 5000 does not need to pay individual income tax, income - social security personal part - provident fund, more than 5000 according to different tax rates.

Tax rates for small-scale taxpayers:

1. The VAT collection rate of small-scale taxpayers3

2. Income tax rate: The general enterprise income tax rate is 25%, and the enterprise income tax is levied at a reduced rate of 20% for qualified small and low-profit enterprises. High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

2. The calculation of enterprise income tax is not levied on the basis of 25% of the operating income, but on the basis of profits (taxable income)25

1. There are two ways to collect income tax: audit collection and verification collection.

2. If it is subject to the approved collection, the income tax shall be calculated and paid according to the income.

Calculation formula: income tax payable = total income * taxable income rate * income tax rate, the taxable income rate varies from 5 to 15 in different regions and industries.

3. If it is levied by auditing, the income tax shall be calculated and paid according to the profit.

Calculation formula: income tax payable = total profit * income tax rate.

Good small-scale taxpayers need to pay VAT when issuing special invoices, if you do not exceed 300,000 yuan per quarter, two additional tax reductions and exemptions, if more than 300,000 yuan of additional tax is reduced by half.

Legal analysis: Small-scale taxpayers need to pay taxes when they issue special invoices. The tax payable by the special invoice issued by the pilot taxpayer shall be declared and paid to the in-charge tax authority within the prescribed tax declaration period.

When filling in the VAT tax return, the sales amount of the special invoice issued in the current period should be filled in the corresponding column of the "number of the current period" in column 2 and column 5 of the "VAT tax return form" (applicable to small-scale taxpayers) according to the collection rate of 3% and 5% respectively.

Legal basis: "Law of the People's Republic of China on the Administration of Tax Collection" Article 22 The special VAT invoice shall be printed by the enterprise designated by the competent tax department; Other invoices, in accordance with the provisions of the competent tax authorities, shall be printed by the enterprises designated by the State Taxation Bureau and the local taxation bureau of the provinces, autonomous regions and municipalities directly under the Central Government. Invoices shall not be printed without the designation of the tax authorities specified in the preceding paragraph.

According to the laws and regulations of our country, small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT.

Legal basis: Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises

In order to implement the decision-making and deployment of small and micro enterprises and further support the development of small and micro enterprises, the relevant matters related to the implementation of the inclusive tax reduction and exemption policy for small and micro enterprises are hereby notified as follows:

1. Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT.

Small-scale taxpayers need to pay VAT when issuing special invoices. However, there is a value-added tax exemption amount, and the total number of special invoices issued by large-scale taxpayers is less than 100,000 per month, and they do not need to pay tax. If the invoice is issued and the income is confirmed, the VAT shall be calculated and paid in accordance with the provisions of the VAT tax category, and the preferential VAT policy shall be enjoyed if the preferential conditions are met.

For small-scale taxpayers, there are two forms of invoicing:

1. Ordinary invoices issued by oneself;

2. The special VAT invoice issued by the tax authority.

Law of the People's Republic of China on the Administration of Tax Collection Article 21 The tax authorities are the competent authorities for invoices, and are responsible for the management and supervision of the printing, purchasing, issuance, acquisition, custody and cancellation of invoices. Units and individuals shall issue, use, and obtain invoices in accordance with regulations when purchasing and selling goods, providing or receiving business services, and engaging in other business activities. The management measures for invoices shall be stipulated by ***.

Small-scale special invoices need to be taxed. Regardless of the size of the special ticket, it is necessary to pay taxes, and the small-scale special ticket can be opened by yourself or by someone else. If the monthly income is higher than 30,000 yuan (or the quarterly income is higher than 90,000 yuan), you can issue a special ticket by yourself; If the monthly income is less than 30,000 yuan (or the quarterly income is less than 90,000 yuan), it needs to be opened.

The tax that needs to be paid for the special ticket issued by yourself is collected in accordance with the normal tax system, and the tax needs to be paid in advance if it is issued on behalf of the customer.

Law of the People's Republic of China on the Administration of Tax Collection

Article 8. Taxpayers and withholding agents have the right to learn from the tax authorities about the provisions of national tax laws and administrative regulations, as well as the circumstances related to tax payment procedures.

Taxpayers and withholding agents have the right to request the tax authorities to keep the information of taxpayers and withholding agents confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential in accordance with the law.

Taxpayers have the right to apply for tax reduction, exemption and refund in accordance with the law.

Taxpayers and withholding agents have the right to make statements and defenses against the decisions made by the tax authorities; In accordance with the law, they enjoy the right to apply for administrative reconsideration, file administrative lawsuits, and request state compensation.

Taxpayers and withholding agents have the right to accuse and report violations of law and discipline by tax authorities and tax personnel.

Legal analysis: Small-scale special invoices do not need to pay taxes. If a small-scale taxpayer has a taxable act and the recipient requests a special VAT invoice, it may apply to the in-charge tax authority for issuance on its behalf.

Legal basis

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes collected by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes the provisions, it shall be implemented in accordance with the provisions of the administrative regulations on the production of goods.

No organ, unit, or individual may violate the provisions of the law or the administrative regulations by making decisions on tax levy, suspension, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.