1, when prepaid cards are recharged, VAT invoices will be issued to the outside world;
2. Issue VAT invoices when obtaining advance payment from the sales of real estate development projects;
3. It is a business that has declared and paid business tax, but has not issued an invoice.
Non-taxable invoices can be used as qualified certificates for the invoice issuer and the invoice receiver to prove the authenticity of economic business and the correctness of business amount, and can also be used as pre-tax deduction items for the enterprise income tax declaration of the invoice receiver.
Taxable amount of small-scale taxpayers
1. For small-scale taxpayers selling goods or taxable services, a simple method shall be adopted to calculate the tax payable according to the sales volume and the collection rate, and the input tax shall not be deducted. The calculation method of tax payable is: tax payable = sales volume × collection rate.
2. Because small-scale taxpayers can only issue ordinary invoices when selling goods or taxable services, the sales income obtained is tax-included sales. Therefore, when calculating the tax payable, the tax-included sales must be converted into tax-free sales before calculating the tax payable.
3. If a small-scale taxpayer sells goods or taxable services by the pricing method combining sales amount and taxable amount, the sales amount shall be calculated according to the following formula: sales amount = sales amount including tax /( 1+ collection rate).
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.
The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.
When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.
The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.