It is a common means of tax evasion and avoidance for merchants to ask consumers to bear the invoice tax point, which is also an illegal act. It is a legal obligation for merchants to issue VAT invoices to consumers. The tax rate is stipulated by law and is related to the nature of the industry and enterprise.
1. Invoice issuance: 3% tax rate includes: (small-scale) commercial enterprises, industrial enterprises, construction, transportation and some service enterprises% including: most service enterprises such as posts and telecommunications, communications, finance, catering and advertising.
2. VAT invoices with tax rates of 17% and 13%, including industrial and commercial enterprises (general taxpayers).
General taxpayers can deduct the corresponding tax amount when obtaining VAT invoices, and small-scale taxpayers and general taxpayers should pay the corresponding tax amount when issuing VAT invoices. Small-scale taxpayers and ordinary taxpayers can not deduct the tax amount when obtaining ordinary invoices, but both small-scale taxpayers and ordinary taxpayers have to pay the corresponding tax amount when issuing ordinary invoices.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 15 The following items shall be exempted from VAT: (1) Self-produced agricultural products sold by agricultural producers;
(2) Contraceptive drugs and devices;
(3) old books;
(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;
(six) articles for the disabled directly imported by organizations for the disabled;
(7) selling articles for personal use.
In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council.
No region or department may stipulate tax exemption or reduction items.
Article 21 Where a taxpayer conducts taxable sales, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales.