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Is it true that individual industrial and commercial households cannot issue invoices? What kind of unit can issue invoices by itself?
1. Individual industrial and commercial households in the service industry can issue invoices.

2. Taxation is the function of the tax authorities, and it can't be decided by the industrial and commercial bureau.

At present, if the monthly turnover of individual industrial and commercial households does not exceed 30,000 yuan, they can enjoy tax exemption from business tax and value-added tax.

4. If the invoiced amount plus the unbilled sales amount exceeds 30,000 yuan, you need to pay VAT at 3%, otherwise you can be exempted from tax.

Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and operation, individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) established in other places and places shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.

Extended data

The Law of People's Republic of China (PRC) on Tax Collection and Management is a law formulated to strengthen tax collection and management, standardize tax collection and management, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

The Law of People's Republic of China (PRC) on the Administration of Tax Collection was adopted at the 21st meeting of the Ninth NPC Standing Committee on September 4th, 1992, and will be implemented on October 4th, 1992. The current version is 2065438+ revised at the 14th meeting of the 12th NPC Standing Committee on April 24th, 2005.

Baidu Encyclopedia: People's Republic of China (PRC) Tax Collection and Management Law