Whether individual industrial and commercial households need to pay taxes when issuing ordinary invoices depends on the situation:
1. If the monthly turnover of individual industrial and commercial households does not exceed 31,111 yuan, they can enjoy tax exemption from business tax and value-added tax without paying taxes;
2. If the invoiced amount plus the unbilled sales amount exceeds 31,111 yuan, you need to pay 3% of the value-added tax; if the invoiced amount is less than the quota, you need to pay it according to the quota. If the invoice exceeds the quota, the invoice tax exceeding the quota shall be paid in addition to the quota.
Article 7 of the Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households: Article 7 of the Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households
The taxable income is the balance of the total income of individual industrial and commercial households in each tax year after deducting costs, expenses, taxes, losses, other expenses and losses in previous years that are allowed to be made up.
Article 15
The following expenses of individual industrial and commercial households shall not be deducted:
(1) individual income tax;
(2) tax late fees;
(3) fines, fines and losses of confiscated property;
(4) Donation expenditures that do not meet the deduction requirements;
(5) sponsorship expenditure;
(6) Expenditure for individuals and families;
(7) other expenses unrelated to the income from production and operation;
(8) expenditures that are not allowed to be deducted according to the regulations of State Taxation Administration of The People's Republic of China.
what is the way for individual industrial and commercial households to issue value-added tax stamps
1. Tax will be issued on their behalf. When some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices, which is tax agency. When the competent tax authority issues the invoice, it requires on-site tax payment. If the invoice is invalid, the tax refund process is complicated and the cycle is long.
2. self-invoicing.
after the enterprise is registered, it can apply for tax control and invoicing, and it is qualified to issue invoices. After that, the company will be equipped with computers and stylus printer equipment, and then it can start to invoice itself.