Do you need to pay 17% tax for delivery of food by takeaway APP?
Take-away food sold by taxpayers who provide catering services shall be subject to VAT according to "catering services". Therefore, take-away food sold by restaurants, restaurants and other catering enterprises does not belong to sales goods, and it is not necessary to pay VAT at the rate of 17%. If it is an ordinary taxpayer, the minimum tax rate of 6% is applicable, and at the same time, the input tax incurred in the course of operation can be deducted, such as rent, utilities, pots and pans and other expenses. If it is a small-scale taxpayer, the simple tax calculation method is applied and the value-added tax is paid at the rate of 3%.
Real estate developed by real estate companies is rented out to the outside world, and VAT can be declared in a simple way?
If the company is a small-scale taxpayer, the simple tax calculation method can be applied to renting real estate. If it is an ordinary taxpayer, it should be judged according to the time when the real estate was acquired: the real estate acquired before 2065438+April 30, 2006 belongs to "old" real estate, and the simple tax calculation method can be selected; Real estate acquired after May 20 16 1 day belongs to "new" real estate, and the general tax calculation method is applicable when renting.
Can e-commerce use electronic invoices?
From 20 15, 12 and 1, the electronic ordinary VAT invoices issued by the new VAT invoice management system will be implemented nationwide, especially for industries with large billing volume such as e-commerce, telecommunications, express delivery and public utilities. Apply for the use of VAT electronic ordinary invoice as required. That is, the electronic invoice can be reimbursed after printing (even if it is printed in black and white), and there is no need to stamp a special invoice seal separately.
Can I apply for an invoice online now?
In order to optimize the tax service and realize the goal of double burden reduction for tax enterprises, the online application for VAT invoices is fully implemented. Taxpayers who voluntarily bear the expenses related to mailing invoices can choose to apply for mailing online. At present, most areas have implemented the application of online invoice in combination with the actual situation in the region, and achieved good results. You can consult the competent tax authorities. In areas where online application has been opened, if your enterprise meets the requirements, you can apply for invoices online to realize "one-click processing, and invoices arrive at home".
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