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For invoices without tax points, there is no problem as long as the issuing unit and tax bill are true. Small-scale taxpayers do not need to levy taxes separately.

If there is a general invoice tax rate, small-scale taxpayers generally use general national tax invoices, and the VAT collection rate is 3%.

Specific taxes and tax rates for invoicing by national tax general machine

1, VAT (3% for small-scale taxpayers)

2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.

3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%

4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%

5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment)

6. Enterprise income tax (total profit *25%). According to the new income tax law, the statutory tax rate is 25%, domestic enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that need state key support are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%.

7. Stamp duty is 0.3‰ of the purchase and sale amount.

The invoice amount invoiced by general machine includes tax.

General machine invoicing generally refers to invoices issued by small-scale taxpayers of national tax, and some of them are invoices issued by taxpayers of local tax bureaus.

But in either case, both invoices include tax.

The general machine invoice issued by small-scale taxpayers of national tax includes value-added tax, and the tax rate is 3%. The general machine invoice issued by local tax payers includes business tax, and the business tax rate is determined according to the industry.

There are three ways for general machine to check the authenticity of invoices;

1. Visit the website of the Inland Revenue Department for enquiry;

2. Inquire through the hotline 12366;

3. Bring the original invoice directly to the tax hall for inquiry;