Invoice plays an extremely important role in social and economic activities, including the following points:
1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic original accounting vouchers;
2. Invoice is the carrier of recording economic activities and an important tool of financial management;
3 invoices are an important basis for tax authorities to control tax sources and collect taxes;
4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(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, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;
3, books, newspapers, magazines, audio-visual products, electronic publications;
4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.