1. Business tax. According to the turnover of sales tax, the tax rate applicable to the catering industry is 5%.
2. urban maintenance and construction tax, according to the payment of business tax tax 7% (or 5%, 1%) to pay, the specific tax rate in accordance with the location of the taxpayer to determine;
3. education surcharge, according to the payment of business tax tax 3% to pay;
4. If it is approved levy, but also with the levy of corporate income tax, according to the turnover * taxable income tax * 25%, catering industry is 10%. The catering industry is 10%.
The above four items add up to about $400 tax on a $5,000 income!
Question 2: The ordinary invalid invoice let the customer to lose, I do what ah The fine is based on the "invoice management measures", you can go to check, this year's new version. In accordance with the provisions of the invoice not to keep that to come out, seem to remember that the penalty is 10,000 yuan.
Taxes on the two said, if you actually have to occur than the business and the local tax bureau to verify, then you must ingot to pay the appropriate taxes, that is, business tax and urban maintenance and construction tax, education surcharge, etc., you can look up the provisional regulations on business tax, or play the local taxpayers' service phone to ask.
If the business than this really did not happen, it can be in accordance with the invalid invoice to deal with, but this is also to the local tax bureau to report to the appropriate tax administrator to put.
The issue of invoices should be careful, one by one, all the information, there are any problems it is best to consult the local tax bureau.
The invoice issued is the service industry invoice, pay the business tax, not VAT ... Pull what the general invoice non-general invoice it
Problem 3: voided invoices lost how to do 1, VAT invoices voided the premise of all the joints are in, and there is no cross-month. If the invoicing party violation of the void, that is the invoicing party's problem, the other tax authorities will be penalized, you only need to let him reissue the correct invoice can be, there is no claim of loss of taxes, voided on the output tax amount. 2, if not canceled, the credit union lost, the correct approach is: let the invoicing party to the competent tax authorities to apply for the invoice has been copied to the tax certificate, the certificate and a copy of the stub copy to the party receiving the invoice, the party receiving the invoice with the certificate and a copy of the certified credit into the accounts. 3、After certifying the invoice, if it is found that there is an error on the face of the invoice and it needs to be offset and reissued in red, the invoicee will apply for a red notification form to the competent tax authority and then make a transfer of inputs, and then the invoice and the notification form will be given to the invoicing party to issue a red notification form. According to your description, you need to do the steps: let the other party apply for a certificate of having copied the tax return and give you a copy of the stub copy, then you certify the deduction, then apply for a red-letter, let the other party issue a red-letter invoice, make an input transfer out, and finally let the other party issue a correct invoice. Also the certification period for special invoices is now 180 days.
Question 4: What if the VAT invoice that needs to be canceled is lost? 1, the premise of VAT invoices to be invalidated all the joints are in, and not across the month. If the invoicing party violates the voiding, it is the invoicing party's problem, the other tax authorities will be penalized, you only need to let him reissue the correct invoice can be, there is no claim of loss of tax, voided will not produce the output tax amount.
2, if not canceled, the credit union lost, the correct approach is: let the invoicing party to the competent tax authorities to apply for the issuance of the invoice has been copy of the tax certificate, the certificate with a copy of the stub copy of the invoiced party, the invoiced party to the certificate and copies of the certification of the credit into the accounts.
3. After the certification of the invoice, if you find that there is an error on the face of the invoice and you need to offset the invoice in red and reissue it, the invoicee will apply for a red notification form to the competent tax authorities for the transfer of inputs, and the invoice and notification form will be given to the invoicing party to issue the red notification form.
According to your description, you need to do the steps: let the other party apply for a copy of the tax return certificate, and give you a copy of the copy of the stub coupon, and then you certify the deduction, and then apply for a red letter, so that the other party to open the invoice of the red letter, the input transfer, and finally let the other party to open the correct invoice.
In addition, the special invoice is now certified for 180 days.
Question 5: I want to cancel the invoice but the original lost how to First of all, first of all, correct: now the special VAT invoice authentication period is 180 days.
If the seller does not recover all the joints on the invalid invoice, the tax authorities will be found to "not in accordance with the provisions of the invoice" for a fine, and if the tax authorities believe that this underpayment of tax, it will be judged to be tax evasion, the recovery of taxes and late fees and penalties. I think the most in line with the current tax law is:
1, the seller to the competent tax authorities to apply for the "VAT general taxpayer lost special invoices have been copy tax certificate", the certificate and the stub (bookkeeping) joint copy (stamped with the financial seal) together with you
2, your business with the certificate and the stub (bookkeeping) joint copy to the competent tax authorities to apply for certification and bookkeeping
3, your business to the competent tax authorities to apply for the certification and bookkeeping
4, you will not have to worry about the taxpayer's taxpayers.
3. Your enterprise fills in the "Application Form for Issuance of Red VAT Special Invoice" to the competent tax authority and provides the information required by the competent tax authority. If the competent tax authority examines and approves the application, it will issue the "Notice of Issuance of Red VAT Special Invoice" in duplicate to your enterprise on the spot.
4. When your enterprise receives the Notification Form, one copy of the Notification Form will be handed over to the seller to issue the VAT special invoice with negative sales item, and one copy will be kept.
Your enterprise should temporarily transfer the VAT amount listed in the Notice from the current input tax amount, and obtain the red special invoice issued by the seller, and then use it together with the retained Notice as the bookkeeping documents.
Question 6: What to do if the voided sales VAT invoice is lost Don't worry.
As long as you confirm that it has been voided in the anti-counterfeit tax control system, this invoice is useless. If you lose it, you lose it.
However, it is recommended to confirm with the original recipient of the invoice, so that they don't receive it and certify it by mistake. As long as they don't certify it, it's fine.
Invoices that have been voided are not accounted for.
Question 7: I lost a voided invoice and can't pay off the invoice at the tax office, what should I do? First lost it
Question 8: What to do if the seller has lost a voided invoice First report the declaration, and then inform the IRS.
Question 9: How to deal with the loss of canceled VAT invoices? According to the "People's Republic of China *** and the State Invoice Management Measures Implementation Rules" Article 41: the use of invoices of units and individuals should be properly stored invoices, shall not be lost, invoices are lost, should be lost on the day of the loss of a written report to the competent tax authorities, and in the newspaper and other media announcements declare
Another according to the State Administration of Taxation on the issuance of the "VAT invoices on the use of provisions of the notice" (Guo Shui Fa) [No. 150 of 1993), the special invoices are not kept in accordance with the regulations under one of the following circumstances:
(a) not establishing the management system of special invoices in accordance with the requirements of the tax authorities
(b) not setting up a person to keep the special invoices in accordance with the requirements of the tax authorities
(c) not setting up a place for storing the special invoices in accordance with the requirements of the tax authorities
(d) not setting up a place for storing the special invoices in accordance with the requirements of the tax authorities
(e) not setting up a place for keeping the tax credit coupons in accordance with the requirements of the tax authorities
(d) The tax credit union is not bound in a book according to the requirements of the tax authorities
(e) Destruction of the basic coupons of special invoices without inspection by the tax authorities
(f) Loss of special invoices
(g) Damage to the special invoices
(h) Failure to carry out the requirements put forward by the SAT or its subordinate branch to keep special invoices
The special invoice units and units which have not kept special invoices according to the regulations are not required to have a special person to keep special invoices
The special invoice units and units that have not kept special invoices according to the regulations are not required to have a special place to keep special invoices. The special invoice units and people in accordance with the provisions of the custody of the tax authorities ordered to make corrections confiscate the illegal income can be and impose a fine of 10,000 yuan
Question 10: machine-typed blank has been canceled ordinary invoices lost how to do? It does not matter, as long as you are sure that the voided words, the problem is not big
You can do so, if the whole ticket (all the joints) are lost, you ask your administrator, how to deal with this, and then and the cost accountant to ask, she how to do the accounting treatment. It's best to say hello to the administrator. It's okay, the canceled general invoice is not a big problem.