1, the abbreviation of tax point and tax starting point, also known as "tax starting point" or "tax starting point", refers to the starting amount of taxation on taxable objects stipulated in the tax law. The tax rate of ordinary invoices is 17% for general taxpayers, 13% for small-scale taxpayers and 4% for businesses. Invoices are divided into ordinary invoices and ordinary invoices. The applicable tax rates for general taxpayers are: 13%, 9% _6%, 0%, etc.
2. The tax category is production-oriented value-added tax. Productive value-added tax means that when collecting value-added tax, only the part of the means of production belonging to non-fixed assets can be deducted, and the tax included in the value of fixed assets is not allowed to be deducted. Income-based value-added tax means that when collecting value-added tax, only the tax included in the depreciation part of fixed assets is allowed to be deducted, and the depreciation part is not included in the deduction. The tax object of this kind of value-added tax is roughly equivalent to national income, so it is called income-based value-added tax. Consumption value-added tax, consumption value-added tax refers to the one-time deduction of all taxes included in the value of fixed assets when collecting value-added tax. In this way, as far as the whole society is concerned, the means of production are excluded from the scope of taxation.
3. The tax point is generally charged according to the tax rate shown on the VAT invoice. Small scale 3%, general taxpayer 6%- 13%, tax increase, invoice according to the amount received. The tax rate is the proportion or amount of tax levied on the tax object. The tax rate is a measure of tax amount and tax burden. What industry, sales-oriented enterprises, the main tax is value-added tax, which is managed by the national tax. Such enterprises are subdivided into small-scale general taxpayers, who pay taxes at 3% of sales, but taxpayers can deduct the input (in use). Enterprises related to sales are divided into industry and commerce. Industry refers to the processing business, and commerce refers to the fact that you purchase goods from other places and entrust a company to sell them. Urban construction tax and education surcharge enterprises can pay business tax or value-added tax after obtaining income. These taxes are supplemented by urban construction tax and education surcharge. Urban construction tax is based on value-added tax+business tax+consumption tax.
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