According to the second paragraph of Article 2 of the Notice of the Shenzhen Municipal State Taxation Bureau on Comprehensively Promoting the Pilot Work of Replacing Business Tax with VAT (Invoice) No. 1 of 2016 - Doing a Good Job in the Work Related to the Pilot Invoice of "Replacing Business Tax with VAT", "General taxpayers of the pilot project of replacing business tax with VAT, small-scale taxpayers above the threshold and newly opened taxpayers who need to issue ordinary invoices shall in principle use the new VAT invoice system to issue ordinary VAT invoices, and they can also apply for the use of general machine invoices and general fixed invoices during the transition period". "Transition Period" means the period from May 1, 2016 to December 31, 2016.

After the transition period, taxpayers who provide vehicle parking services and taxpayers below the tax threshold can continue to choose to use general fixed amount invoices. Other taxpayers, in principle, are not allowed to receive general fixed amount invoices after January 1, 2017; The general fixed amount invoice that has been collected shall be cancelled (inspected) before May 31, 2017.

Catering is a service industry and is subject to business tax, while business tax is paid at local tax. The invoices issued by it are business income.

bureau specially printed, do not need to fill out, there is a fixed amount of invoices. Small-scale taxpayers with annual taxable sales of less than 500,000 yuan for business and less than 300,000 yuan for industry should use fixed amount invoices, which have 10 yuan, 20 yuan, 50 yuan, 100 yuan, 200 yuan, 500 yuan, 1000 yuan, 2,000 yuan, 5,000 yuan, 10,000 yuan and other 11 denomination versions, supporting the use of fixed invoice list, taxpayers can choose to use according to business needs.

The minimum tax amount set by each place is indefinite.

It depends on the nature of the business.

Two. It depends on the location of the business.

Three. It depends on the area of your business. They will have a special person to come to see the premises you are operating and then give you a minimum tax standard according to the regulations of the tax department.

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