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General value-added tax invoices and invoices where the difference???

Answers:1   |   LastAnswerAt:2011.05  

juicy lee 
Asked at 2011.05.12 00:37:51
General value-added tax invoices and invoices where the difference??? One, to understand the value of votes and the difference between an ordinary invoice, we must first understand the value added tax general taxpayer and the difference between small-scale taxpayers; 1, the value added tax general taxpayer and Small-scale VAT taxpayers are taxpayers; production and sales of goods or the provision of repair and replacement services, the scope of VAT are candidates; the general taxpayer is the industry reached 100 million or more annual income, business to 180 million yuan annual income, sound corporate accounting; 2, the general taxpayer's tax rate is 17%, to offset the issuance of a value-added tax on goods purchased tickets; small-scale tax rate is 4% (commercial) or 6% (Industry); but not deductible input tax payment; small scale can not issue VAT invoices, and purchase of small-scale general taxpayer can not deduct input tax payment of goods. But small-scale enterprises to the tax authorities can issue a VAT invoice, but only 4% tax rate (commercial) or 6% (industry), the general taxpayer to obtain the proliferation of small-scale generation of open tickets arrived only 4% or 6 %. 3, the input tax payment is actually the general taxpayers, because the small-scale purchase of goods are not tax deductible; if it is the general taxpayer, if the company purchased 100 million (excluding tax) of goods, sell side to value of the enterprise open ticket, the ticket tax set at 17 yuan; then this 17 yuan is the input tax on goods purchased gold; purchase of goods, if the 200 (excluding tax) price to sell, then the enterprises should the output tax to pay 34 yuan, but you can buy the goods of the 17 low-deduction element, assuming that the company no other purchase and sale of goods, current VAT is 34-17 = 17 million; small-scale enterprises are not allowed goods purchased tax deductible, so just do not care input tax payment by; Second, the registered capital of 50 million small business, generally is not easy to be identified as value-added tax general taxpayer, and (because of the new Office of the State small business enterprises for the general taxpayer is very strict), press only 4% tax, and other income of 1.8 million before tax declaration of the general
answer Ivy Bush  Answered at 2011.05.12 00:37:51
Finding out tax rebate situation, only to wait.
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