According to the relevant tax laws and policies of the state, the general taxpayers' VAT rates are 6%, 9% and 13%, and the 1% collection rate will not be used to issue invoices. Only under certain circumstances, such as during the resumption of work, small-scale VAT taxpayers can issue VAT invoices at a reduced rate of 1%. However, the construction service enterprises among ordinary taxpayers can issue invoices with the tax rate of 1% within a specific period of time under the condition of implementing simple tax calculation method. In addition, although ordinary taxpayers can't enjoy the small-scale tax exemption policy of value-added tax, they should declare and pay the corresponding value-added tax on time regardless of whether they issue ordinary or special invoices for value-added tax.
Taxes that ordinary taxpayers need to pay are as follows: value-added tax (17% or 13%, divided into commodities), urban construction tax 7%, education surcharge 3%, local education surcharge 1%, stamp duty (5 yuan/day, five ten thousandths of income) and enterprise income tax (/kloc-). VAT is 65438+ 07% of sales revenue; Urban construction tax is paid at 7% of the value-added tax; The education surcharge is paid at 3% of the value-added tax; The local education surcharge is paid at 2% of the value-added tax; Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%); Pay wages and withhold personal income tax.
To sum up, ordinary taxpayers usually cannot issue invoices with the tax rate of 1% because the tax rate is usually fixed. If enterprises need to issue invoices with lower tax rates, they may need to consider adjusting their tax status or finding other legal and compliant ways.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
second
VAT rate:
(1) Unless otherwise stipulated in Items 2, 4 and 5 of this Article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is17%;
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1, agricultural products such as grain, edible vegetable oil and edible salt;
2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;
3, books, newspapers, magazines, audio-visual products, electronic publications;
4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;
5. Other goods specified by the State Council;
(3) Taxpayers sell labor services and intangible assets at a tax rate of 6%, except as otherwise provided in items 1, 2 and 5 of this article;
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated in the State Council;
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.
Article 23
The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
The tax payment period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.