First, the design service belongs to the modern service industry with the reform of the camp, and it needs to go to the IRS to issue VAT invoices.
2. The tax rate is 3%, and the value-added tax is about 12%, totaling 3.36%. The tax is actually borne by the customer, but it is included in the design fee of 17000 yuan. Paid by both of you from the received 17000.
3. The threshold of VAT is 20000, but you two didn't register to pay taxes, so it's temporary invoicing. It seems that you can't enjoy the preferential tax-free policy. As for issuing multiple invoices, it depends on how many contracts you have signed. It is said that the tax bureau can only issue you one invoice for a contract.
4. To invoice the IRS, you should entrust the design contract (it is recommended to bring a copy at the same time), two people's ID cards (it is also recommended to bring a copy at the same time), cash or bank card to pay VAT and another 57 1.20 yuan. I really received the form from the tax hall to apply for an invoice.
Five, there should be no cross-regional restrictions on individual invoicing.
The above statement is for reference only. It is not recommended to call local 12366 for consultation.