Do you have to pay tax on Cape Bills, and do you need to pay taxes on Cape Bills

Cape tickets are also subject to taxIf it is a general taxpayer, it is necessary to charge 17% VAT. If you are a small-scale taxpayer, you need to charge a 3% tax.

[Extended content].Legal basis: Article 11 of the Provisional Regulations on Value-Added Tax Small-scale taxpayers shall implement the simple method of calculating the tax payable according to the sales amount and the collection rate in the event of taxable sales, and shall not deduct the input tax. Formula for calculating tax payable:

Tax payable = sales amount Collection rate The standard for small-scale taxpayers shall be stipulated by the competent financial and taxation authorities.

Article 12 The value-added tax collection rate for small-scale taxpayers is 3%, unless otherwise provided.

Need. Enterprises shall fulfill their tax obligations in accordance with the provisions of the state and pay various taxes and fees on their business income in accordance with the law. These taxes payable should be recognized, accrued and temporarily left in the enterprise until they are paid, forming a liability (which should be paid to the state for the time being).

Enterprises should summarize and reflect the payment of various taxes through taxable accounts, and calculate them in detail according to taxable items. The undergraduate lender registers the various taxes payable, the borrower registers the various taxes paid, the ending lender balance reflects the unpaid taxes, and the closing borrower balance reflects the overpaid or undeducted taxes.

Article 5 of the Enterprise Income Tax Law stipulates that the total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Legal Analysis:

Cape bills are also subject to tax, and if they are general taxpayers, they need to charge 17% VAT. If you are a small-scale taxpayer, you need to charge a 3% tax.

Legal basis: Article 11 of the Provisional Regulations on Value-Added Tax Small-scale taxpayers shall implement the simple method of calculating the tax payable according to the sales amount and the collection rate in the event of taxable sales, and shall not deduct the input tax. The formula for calculating the tax payable: Tax payable = sales amount Collection rate The standard for small-scale taxpayers shall be stipulated by the competent financial and tax authorities.

Article 12 The value-added tax collection rate for small-scale taxpayers is 3%, unless otherwise provided.

Answer: Ordinary invoice refers to the receipt and payment voucher issued and received in the purchase and sale of goods, the provision or receipt of services, and other business activities. It is relative to the special VAT invoice. If you are a general taxpayer, you will be charged 17% VAT regardless of whether you issue an ordinary invoice or a special invoice.

If it is a small-scale taxpayer, the corresponding taxes and fees are also required to be charged for issuing ordinary invoices; The tax rate is generally 3%. The difference between ordinary invoices and special invoices is that professional invoices can be deducted and can only be issued by general taxpayers; 2. Ordinary invoices cannot be deducted, and small-scale taxpayers can also issue them. Legal basis:

According to the provisions of the Provisional Regulations on Value-Added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax, VAT taxpayers are divided into general taxpayers and small-scale taxpayers according to their annual sales.

Issuing a general invoice requires paying taxes. The tax amount of the invoice issued by Pupai Tsai Tong is the same as the output tax and the special invoice, but the tax amount of the ordinary invoice is not deductible. The cumulative amount of tax on all VAT invoices issued (whether special VAT invoices or ordinary VAT invoices) is the VAT that should be paid, minus the tax amount of the special VAT invoices in the purchase invoices in the same period (i.e., the input VAT can be deducted).

In the event of taxable sales by small-scale taxpayers, the simple method of calculating the tax payable according to the sales amount and the collection rate shall be implemented, and the input tax shall not be deducted. The formula for calculating the tax payable: tax payable = sales amount levy rate.

The standards for small-scale taxpayers shall be prescribed by the competent financial and taxation departments. The VAT levy rate for small-scale taxpayers is 3%, unless otherwise specified. Taxpayers other than small-scale taxpayers should register with the in-charge tax authorities.

The specific registration measures shall be formulated by the competent tax authorities. Small-scale taxpayers who have sound accounting and can provide accurate tax information may register with the in-charge taxation authorities, and shall not be regarded as small-scale taxpayers and shall calculate the tax payable in accordance with the relevant provisions of these Regulations.

Legal analysis: Cape bills need to pay taxes, and ordinary invoices refer to the receipts and payment vouchers issued and collected in the purchase and sale of goods, the provision or acceptance of services, and other business activities.

Legal basis: Provisional Regulations of the People's Republic of China on Value Added Tax

Article 2 VAT rates:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, leasing services of tangible movable property or imported goods by taxpayers.

2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%.

1.grain and other agricultural products, edible vegetable oil, edible salt;

2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products;

3.books, newspapers, magazines, audio-visual products, electronic publications;

4.feed, fertilizer, pesticide, agricultural machinery, agricultural film;

5.Other goods as specified.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%.

4) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified.

5) The tax rate for cross-border sales of services and intangible assets within the scope of the provisions by domestic units and individuals shall be zero.

The adjustment of the tax rate is determined by ***.

Article 12 The value-added tax collection rate for small-scale taxpayers is 3%, unless otherwise provided.

Cape bills need to pay tax, and general taxpayers should pay VAT, with a tax rate of 3%.

Legal Basis: Provisional Regulations on Value Added Tax

Article 11 In the event of taxable sales, a small-scale taxpayer shall implement a simple method of calculating the tax payable according to the sales amount and the levy rate, and shall not deduct the input tax. The formula for calculating the tax payable: Tax payable = sales amount Collection rate The standard for small-scale taxpayers shall be stipulated by the competent financial and tax authorities.

Article 12 The value-added tax collection rate for small-scale taxpayers is 3%, unless otherwise provided.

Legal analysis: According to the laws of our country, Cape bills need to pay taxes.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 5 The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.

Summary. Hello dear, the general invoice is required to pay tax, the ordinary invoice adopts the simple tax calculation method, which is based on the turnover tax, and the tax point of the ordinary invoice is 5% and 3%.

Hello dear, the Cape ticket is required to pay taxes, the ordinary invoice adopts the simple tax calculation method, which is for the Yingying good mill socks to calculate the tax, and the tax points of the ordinary invoice are 5% and 3%.

Pro, ordinary invoices are issued by small-scale taxpayers, and the VAT rate of small-scale taxpayers is 5%, 3%, and the use of filial piety is simple and prudent and easy to calculate the tax method, which is for the turnover of tax. General taxpayers issue VAT special invoices. The validity period of the general VAT invoice is 2 months.

Legal basis: Article 18 of the Implementation Measures for the Pilot Project of Replacing Business Tax with Value-Added Tax refers to the balance of the current output tax after deducting the input tax of the current period. Formula for calculating tax payable:

Tax payable = current output tax - current input tax clearance.

Pro, the Cape ticket also needs to pay taxes, the tax point is between 5% and 3%, the ordinary invoice refers to the purchase of goods in the daily life of the day after the legal business activities, issued by the buyer and the consumer to collect the voucher of payment.