Individual businessmen cannot issue VAT invoices by themselves, they can only apply for fixed invoices from the tax authorities, and if they need to issue special VAT invoices, they need to meet certain conditions before they can issue special VAT invoices on behalf of the tax authorities.
But the tax rates for special invoices issued by individual businessmen and general taxpayers are different. Except for the rent invoice, which has a tax rate of 5 percent, all other special invoices have a tax rate of 3 percent.
So often there are self-employed with the special invoices issued to the tax office to cancel, the reason is that the other party does not accept the 3% tax rate of special invoices, and other tax rates, such as the upcoming implementation of the new tax rate of 16%, 10%, etc. only general taxpayers can be issued, self-employed can only be issued 3%.
Expanded Information1, farmers' families are mainly engaged in agriculture, with auxiliary labor or the use of farming time for some industrial production activities or other production activities, such as bamboo rattan, palm grass weaving, sweaters, gloves, plastic tilan weaving, picking flowers, embroidery, yarn, brush paper, etc., is a part-time industry of farmers' families, is not included in the scope of this census.
2. Some business activities in the countryside, such as beekeeping, chicken rearing, pig rearing, goose rearing, bean sprouting, mushroom rearing, silkworm rearing, fish rearing, kangshang, bakery, hatchery, seed collecting, seedling rearing, etc., regardless of the name of the unit, belong to the corresponding agriculture, animal husbandry, forestry and fishery, and are not included in the scope of this census.
3. Some rural artisans engaged in mobile door-to-door work, such as carpenters, scorn makers, bouncing flowers, sewing, painters, etc., and those engaged in mobile service operations, such as walking the streets and lanes, the market, the slaughterhouse and temporary soybean processing, etc., are not within the scope of the census.
Baidu Encyclopedia - Individual Households