1. Value-added tax (VAT): it is the tax extracted at a certain rate in accordance with the price received from the production and business activities, as well as the price charged for the goods and services. According to the actual situation of self-employed business, it can be applied to the uniform tax rate (6%, 10% or 11%), small-scale taxpayer tax rate (3%) and the practitioner tax (2%) three tax rates to implement the levy;
2. Consumption tax: it refers to the production and business activities, the finished products, waste products, raw materials, and industrial products purchased and sold in the event of the transfer, use, consumption, or get When transferring, using, consuming or acquiring industrial products, etc., the tax is collected according to the specified tax rate. The applicable tax rates for individual households are 5%, 7%, 16%, 17%, etc.;
3. Business tax: it is a kind of tax levied on business income, which has greater influence and social responsiveness, and therefore is considered one of the key factors affecting domestic demand. The sales tax rate for individual households is 6%.
Self-employed to open the VAT invoice situation is as follows:
1, if the self-employed is a general taxpayer, that is to open 13 points;
2, self-employed is not, then, can only be issued 3 of the value-added tax rate and can not be issued by yourself, need to be issued when you can apply to the tax authorities. VAT special invoices are designed and printed by the State Administration of Taxation and are limited to be purchased and used by general VAT taxpayers, which are both important accounting documents reflecting the economic activities of the taxpayers and legal certificates of tax obligations of the selling party and input tax amount of the purchasing party, and are important and decisive legal special invoices for VAT calculation and management. The implementation of special invoice for VAT is a crucial step in the reform of VAT, which is different from ordinary invoice, not only has the role of commercial voucher, but also has the role of tax deduction due to the implementation of tax deduction with the invoice, and the purchaser has to pay VAT to the seller. It has the role of tax payment certificate. More importantly, the VAT invoice connects the links between the initial production of a product and its final consumption, keeping the tax intact and reflecting the role of VAT.
In summary, the tax points for self-employed invoicing are mainly divided into three types of taxes: value-added tax, consumption tax and business tax.
Legal basis:
Article 7 of the Measures for the Administration of Invoice of the People's Republic of China
Invoices shall be printed by enterprises designated by the tax authorities of the provinces, autonomous regions and municipalities directly under the central government; special invoices for value-added tax (VAT) shall be uniformly printed by the State Administration of Taxation (SAT). It is prohibited to privately print, forge or alter invoices.