The tax calculation point of VAT invoice is determined according to different VAT rates, including 17%, 1 1%, 6%, 3%, 0%, etc. If taxpayers operate projects with different tax rates, they need to calculate the sales of projects with different tax rates separately; If it fails to be accounted for separately, a higher tax rate shall be applied. For example, the VAT rate of general taxpayers may be 17% or 13%, while the VAT rate of small-scale taxpayers is usually 3%. The calculation method of tax point is to multiply the duty-free value of the goods or services sold by the corresponding tax rate. The application of these tax rates depends on the identity of taxpayers (such as general taxpayers or small-scale taxpayers) and the nature of the goods or services sold.
Tax management of invoices:
1. Invoice types: According to the different transaction contents and industries, invoices are divided into special VAT invoices, ordinary VAT invoices and electronic invoices.
2. Invoicing requirements: enterprises or individual industrial and commercial households must issue invoices in accordance with regulations when selling goods or providing services, and ensure the authenticity of invoice information;
3. Invoice audit: The tax authorities will supervise and audit the invoicing behavior of enterprises to prevent illegal acts such as tax evasion and tax fraud;
4. Invoice reimbursement: Invoice is an important voucher for enterprises or individuals to reimburse expenses, and it must be legal and valid;
5. Invoices are invalid: if the invoices are filled in incorrectly or cannot be used for other reasons, they will be invalid according to the prescribed procedures;
6. Invoice custody: As an important financial voucher, invoices should be properly kept for inspection or audit.
To sum up, the tax point of invoices is determined according to different VAT rates. Taxpayers need to consider the sales of goods with different tax rates. If they cannot be accounted for separately, a higher tax rate should be applied. The calculation of tax point is to multiply the duty-free value of the goods or services sold by the corresponding tax rate, and the application of tax rate depends on the identity of the taxpayer and the nature of the goods or services sold.
Legal basis:
Measures for the implementation of the pilot reform of business tax to value-added tax
Article 15
VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.