Response: 1, for the guests to consume with the meal, liquor, brand agricultural products, the hotel side in accordance with the mixed sales, issued 6% of the catering services invoice;
2, if the hotel side of the sales of these two types of products, catering services and liquor sales are part of the part of the business, respectively, accounting, respectively, applying a different value-added tax rate. Second, a milk tea store is a general taxpayer, on-site production of milk tea and direct sales to consumers, sales in June this year, excluding tax revenue of 1 million yuan. May I ask:Is the VAT rate 13%?9%?6%?Response: The VAT rate of 6% applies according to catering services.
Third, our company as an intermediary, to the seller and buyer to introduce the introduction, reached a contract, received a commission, how to invoice?Response: Brokerage services * commission.
Fourth, our company foreign investment, received a franchise fee, how to invoice?Response: VAT is calculated at 6%.
V. I need to sell the goods to the customer to make up for the difference in price, how to make up for the difference in price of the sales invoice? How to apply the tax rate?Response: The commodity tax code is the same as that for the sale of goods or services, except that in the name of the goods, you need to write the words "make up the difference".
Six, with my company's partners, by the partner default, pay us the default payment, please ask us to receive the default payment and interest, this part of the interest how to invoice?Response: belonging to the out-of-the-price costs, a separate line on the invoice can be issued.
VII. Can we issue VAT invoices for retail sales of cigarettes, alcohol, food, clothing, shoes, hats and cosmetics in supermarkets and shopping centers?Response: No, only ordinary VAT invoices can be issued. The Circular of the State Administration of Taxation on the Revision of the Provisions on the Use of Special VAT Invoices stipulates that general taxpayers of commercial enterprises shall not issue special invoices for retail sales of cigarettes, alcohol, food, clothing, footwear, hats (excluding the special part for labor insurance), cosmetics and other consumer goods.
Note: Beijing Cyclone Pavilion Technology Co., Ltd (hereinafter referred to as Cyclone Pavilion) is a high-tech enterprise that is held by Cyclone Information Group (stock code: 300324), and is committed to building a comprehensive tax service ecosystem as the core. Since its establishment, Spinning Pavillion has been committed to the research and development and promotion of application solutions for the tax industry, and its main business includes the development, production, sales and services of tax control systems, tax control servers (tax Ukey, tax control disks, ticket control servers, etc.), invoicing terminal licenses, VAT invoice management solution platforms, self-service tax terminal systems, and tax-related software (cloud ticket assistant, Wangqi Cloud,) and other series of products. Meanwhile, it vertically extends the industrial chain, vigorously improves the service level, and establishes comprehensive value-added services such as electronic invoice and tax service cloud. For the majority of users to provide a full range of information technology products, system solutions and high-quality and efficient technical services.