Individually-owned businesses are small-scale taxpayers, and the tax procedures are relatively simple in the process of replacing business tax with value-added tax, and fixed invoices can also be used if the monthly sales volume does not exceed 30,000 yuan.

1. Since VAT is an off-price tax, the price and tax on the invoice will be displayed separately in the future, for example, there will be an amount and tax amount on the catering invoice, and the total of the two is the actual consumption amount of consumers.

2. After the VAT reform, the VAT payment of individual second-hand housing will be a special case, because in order to facilitate the payment of tax on second-hand housing transactions by individuals, the State Administration of Taxation has decided to entrust the national local taxation department to collect this part of the value-added tax on behalf of individuals. That is to say, the tax paid by individuals on the sale and purchase of second-hand houses is still in the old place, where the business tax was originally paid, and where the VAT is still paid from May 1.

3. An important goal of the VAT reform is to ensure that the tax burden of all industries is only reduced and not increased, and will not increase the burden on taxpayers.