If you are issuing special VAT invoices yourself, you must be a general taxpayer. At the same time, the other customer must also be a general taxpayer when maintaining customer information in the tax control system;

The customer is required to provide business license, organization code certificate, tax registration certificate and general taxpayer qualification certificate and other materials, and confirm that the other customer is a general taxpayer before a VAT invoice can be issued. Depending on the industry, the tax rate is 17 %, 11%, 6%.

In terms of tax calculation principles, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation, and labor services of goods or the added value of goods.

Extra-price tax is implemented, that is, it is borne by consumers. Taxes are only taxed if there is value-added, and no tax is paid if there is no value-added. However, in reality, the new value or added value of goods is very important in the production and circulation process. Difficult to calculate accurately.

Therefore, our country also adopts the tax deduction method commonly used internationally, that is, based on the sales volume of goods or services, the output tax is calculated according to the prescribed tax rate, and then deducted to obtain the goods Or the value-added tax paid for labor services, that is, the input tax, and the difference is the tax payable on the value-added part. This calculation method reflects the principle of calculating tax based on value-added factors.

The formula is: tax payable = output tax - input tax

VAT calculation formula: tax-inclusive sales/(1+tax rate)=tax-exclusive sales

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Sales without tax × tax rate = tax payable

Extended information:

All units and individuals engaged in VAT taxable activities and those not engaged in value-added Any withholding agent who has a taxable behavior but has the obligation to withhold VAT is a VAT taxpayer.

Before 1994, foreign-funded enterprises paid the unified industrial and commercial tax and were not taxpayers of value-added tax. However, on November 6, 1993, the State Administration of Taxation issued Guoshuifa [1993] No. 138 "On the Implementation of Foreign-related Taxation" After the "Notice on Issues Related to the Collection and Administration of Value-Added Tax", foreign-invested enterprises also became taxpayers of value-added tax from January 1, 1994.

Since VAT implements a tax deduction system based on special VAT invoices, taxpayers have higher accounting requirements and are required to be able to accurately calculate output tax, input tax and tax payable.

However, the actual situation is that many taxpayers cannot meet this requirement. Therefore, the "Interim Regulations of the People's Republic of China on Value-Added Tax" will classify taxpayers according to their business scale and whether their accounting is sound. Divided into general taxpayers and small-scale taxpayers. The specific classification standards are:

For production taxpayers, the annual VAT taxable sales is 500,000 yuan;

For non-production taxpayers such as wholesale and retail, the annual VAT Taxable sales are RMB 800,000.

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