I. Taxpayer Classification of Invoice
1, classified by invoice type
Invoice tax points are generally divided into three types of invoices: special invoices for value-added tax, ordinary invoices and labor invoices.
2. Classification by tax category.
Invoice tax points are generally divided into three categories: value-added tax rate, consumption tax rate and value-added tax rate.
Second, the tax rate of invoice tax point
1, VAT special invoice tax rate
The tax rates of special VAT invoices are generally 3%, 5%, 6%, 1 1%, 13%, 16%, 17%, and the specific tax rates are stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
2. Ordinary invoice tax rate
The tax rates of ordinary invoices are generally 3%, 6%, 1 1%, 13%, 17%, and the specific tax rates are stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
3. Tax rate of service invoice
The tax rates of labor service invoices are generally 3%, 6%, 1 1%, 13%, 17%, and the specific tax rates are stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
4. Consumption tax rate
The consumption tax rates are generally 3%, 6%, 1 1%, 13%, 17%, and the specific tax rates are stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
5. VAT rate
The VAT rates are generally 3%, 6%, 1 1%, 13%, 17%, and the specific tax rates are stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Three, the calculation method of invoice tax point
1, calculate the tax payment point of the special VAT invoice.
The tax point of special VAT invoice can be calculated by the following formula: tax point = invoice amount × tax rate.
2. Calculate the tax payment point of ordinary invoices
The tax point of an ordinary invoice can be calculated by the following formula: tax point = invoice amount × tax rate.
3. Calculate the tax point of the service invoice
The tax point of service invoice can be calculated by the following formula: tax point = invoice amount × tax rate.
4. Calculate the consumption tax point
The tax point of consumption tax can be calculated by the following formula: tax point = invoice amount × tax rate.
5. Calculate the tax point of VAT reform.
The tax point of VAT reform can be calculated by the following formula: tax point = invoice amount × tax rate.
Generally, the tax point of an invoice is several points, which depends on the type of invoice and the tax category to which the invoice belongs. The tax points of special VAT invoices, general invoices and service invoices are generally 3%, 5%, 6%, 1 1%, 13%, 16% and17%; Consumption tax rate and value-added tax rate are generally 3%, 6%, 1 1%, 13% and 17%. The calculation method of invoice tax point is: tax point = invoice amount × tax rate.
This paper introduces the classification of invoice tax points and the corresponding tax points, and how to calculate the invoice tax points. Generally, the tax payment point of an invoice is several points, depending on the type of invoice and the tax category to which the invoice belongs. The calculation method of tax point is: tax point = invoice amount × tax rate. The tax rate of invoice tax point is stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), so taxpayers should be familiar with the relevant tax rates to avoid tax violations.