Can Boxma Xiansheng issue a catering invoice? It's not a catering invoice.
The food invoice issued by the supermarket is the value-added tax invoice for the purchase. The invoices obtained by catering are business tax invoices for providing services. Therefore, the box Ma Xiansheng supermarket invoice is not a catering invoice.
Food invoices belong to the national tax authorities of commodity retail invoices, and catering invoices belong to the local tax authorities. Catering invoice is a special invoice for catering industry.
Under normal circumstances, only sales-oriented enterprises (such as supermarkets) can issue food invoices, which belongs to VAT taxable behavior. They pay VAT (the tax rate is 17% or 3%) and obtain VAT plus tax invoices (ordinary invoices or special invoices).
Catering enterprises can only issue catering invoices, which are taxable business tax activities, pay business tax (5% of catering industry) and obtain business tax invoices.
Can Boxma Xiansheng issue an electronic invoice? Electronic invoices can be issued.
Box Ma Xiansheng's billing process and instructions are as follows:
1. If a box of fresh horses is purchased for personal consumption or employee welfare, a special VAT invoice cannot be issued, but an ordinary VAT invoice should be issued.
2. If you buy a box of fresh horses for production, operation or sales, you can issue a special VAT invoice for certification and deduction.
3. Requirements for issuing special VAT invoices: From the qualification of issuing invoices, there are mainly two types: tax agent issuing and self-issuing.
1. Tax agent opens an account
When some legal persons or individuals are not qualified to issue invoices, they can issue invoices to the tax bureau. This is a tax issue.
Step 2 invoice yourself
After the company is registered, it can handle tax control and invoice, and is eligible to issue invoices. After the company is equipped with a computer and a stylus printer, it can start issuing invoices by itself.
How to make out an invoice 1, open the phone and click on the desktop box horse;
2, enter the box horse home page, click on my in the lower right corner;
3. Next, click the invoice;
4. Next, select the order to be invoiced and click OK;
5. Enter the electronic invoice, check the individual and details, and then click OK;