Ordinary invoices are composed of industry invoices and special invoices, which cannot be deducted by ordinary taxpayers and small-scale taxpayers. Small-scale taxpayers and ordinary taxpayers have to pay corresponding taxes when issuing ordinary invoices. Special invoices consist of basic vouchers or basic vouchers plus other vouchers. The basic vouchers are triple invoice vouchers, deduction vouchers and charge-to-account vouchers. A copy of the invoice shall be used as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax, and the deduction shall be used as the voucher for the buyer to submit to the competent tax authorities for certification and keep for future reference, and as the accounting voucher for the seller to calculate the sales revenue and VAT output tax.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council. Article 2 VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council. Article 19 Time of occurrence of VAT tax obligation:
(1) The taxable sales occurred on the day when the sales money was received or the evidence for claiming the sales money was obtained; If the invoice is issued first, it is the day of invoice issuance.
(2) the date of customs declaration and import of the imported goods.
The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.