Tax rate: based on the current standard tax rate 17% and low tax rate 13%, two new low tax rates 1 1% and 6% are added.
The tax rate of leased tangible movable property is 1 1%, and the tax rate of modern service industry in other departments is 6%.
2. Tax calculation method: in principle, the general tax calculation method of value-added tax is applicable to transportation, construction, post and telecommunications, modern service industry, culture and sports industry, sales of real estate and transfer of intangible assets. The simple calculation method of value-added tax is applicable to finance, insurance and life service industry in principle.
3. Tax basis: In principle, the taxpayer's tax basis is all income obtained from taxable transactions. For some industries with a large amount of funds collected, transferred or prepaid, the amount collected and prepaid can be reasonably deducted.
4. Import and export of service trade: the import and export of service trade is subject to value-added tax in domestic links, and the export is subject to tax rate or tax exemption system.
Scope of taxable services:
1. Transportation industry: changed to 1 1% (including land transportation service, water transportation service, air transportation service-wet lease service and pipeline transportation service).
2. Some modern service industries: changed to 6% (including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, verification consulting).
Chapter I General Provisions;
Article 1 In order to strengthen invoice management and financial supervision, safeguard national tax revenue and maintain economic order, these Measures are formulated in accordance with the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
Article 2 Units and individuals that print, purchase, issue, obtain, keep and submit invoices in People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.
Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services.
Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. State taxation bureaus and local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government;
(hereinafter collectively referred to as the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government) shall, according to their respective responsibilities, do a good job in invoice management within their respective administrative areas.
Finance, auditing, industry and commerce administration, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.
Article 6 Any unit or individual may report any violation of laws and regulations on invoice management. The tax authorities shall keep confidential the informants and reward them as appropriate.
Chapter II Printing of Invoices;
Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.
Article 8 An enterprise that prints invoices shall meet the following conditions:
(a) to obtain a printing business license and business license;
(two) the equipment and technical level can meet the needs of printing invoices;
(three) a sound financial system and strict quality supervision, safety management and confidentiality system.
The tax authorities determine the enterprises that print invoices through bidding, and issue quasi-confirmed invoices.
Article 9 When printing invoices, the national unified anti-counterfeiting products designated by the competent tax authorities of the State Council shall be used. It is prohibited to illegally manufacture special anti-counterfeiting products for invoices.
Article 10 Invoices shall be overprinted with a unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council.
The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer. Invoices should be changed irregularly.
Article 11 An enterprise that prints invoices shall, in accordance with the unified provisions of the tax authorities, establish an invoice printing management system and storage methods.
The use and management of invoice producer seal and invoice anti-counterfeiting special products shall be subject to the system of special person in charge.
Article 12 An enterprise that prints invoices must print invoices in the style and quantity approved by the tax authorities.
Article 13 Invoices shall be printed in Chinese. Invoices in ethnic autonomous areas can be printed in the local common national languages. If necessary, it can also be printed in Chinese and foreign languages.
Article 14 Invoices used by units and individuals in provinces, autonomous regions and municipalities directly under the Central Government shall be uniformly printed by provinces, autonomous regions and municipalities directly under the Central Government, except for special invoices for value-added tax;
If it is really necessary to print in other provinces, autonomous regions and municipalities directly under the central government, the tax authorities of the provinces, autonomous regions and municipalities directly under the central government shall negotiate with the tax authorities of the provinces, autonomous regions and municipalities directly under the central government, and the enterprises determined by the tax authorities of the provinces, autonomous regions and municipalities directly under the central government shall print.
It is forbidden to print invoices abroad.
Chapter III Receipt and Purchase of Invoices;
Fifteenth units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax department of the State Council.
The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent.
If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council. Illegal invoicing is prohibited.
Article 17 Units or individuals engaged in business activities temporarily outside provinces, autonomous regions and municipalities directly under the Central Government shall receive and purchase invoices from the local tax authorities on the basis of the certificates issued by the local tax authorities.
Measures for temporarily engaging in business activities across cities and counties within provinces, autonomous regions and municipalities directly under the Central Government to receive and purchase invoices shall be formulated by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.
Eighteenth tax authorities have been engaged in temporary business activities in other provinces, autonomous regions and municipalities directly under the central government units and individuals to collect and purchase invoices;
They may be required to provide a guarantor or pay a deposit of no more than 65,438 yuan+0,000 yuan according to the face value and quantity of the purchased invoices, and hand in the invalid invoices within a time limit.
If the invoice is paid off on schedule, the guarantor's guarantee obligation shall be released or the deposit shall be returned; If the cancellation invoice is not paid on time, the guarantor or deposit shall bear legal responsibility. The tax authorities shall issue a bill for settlement of capital transactions when collecting the deposit.
Chapter IV Issuance and Storage of Invoices;
Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.
Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.
Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.
Twenty-third units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.
When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.
The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.
Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:
(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Replace invoices with other vouchers.
The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.
Twenty-fifth, except for special circumstances stipulated by the competent tax authorities in the State Council, invoices are only used by purchasing units and individuals in this province, autonomous region and municipality directly under the central government.
The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.
Twenty-sixth, except for special circumstances stipulated by the competent tax authorities in the State Council, no unit or individual may carry, mail or transport blank invoices across the prescribed use areas.
It is forbidden to carry, mail or transport blank invoices into or out of the country.
Twenty-seventh units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.
Twenty-eighth units and individuals that issue invoices shall, at the same time of changing or canceling the tax registration, go through the formalities of changing and canceling the invoices and invoice receiving and purchasing books.
Twenty-ninth units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.
Chapter V Invoice Inspection;
Thirtieth tax authorities have the right to carry out the following inspections in invoice management:
(a) check the printing, purchase, issuance, acquisition, storage and cancellation of invoices;
(2) Inspection of transferred-out invoices;
(3) Consulting and copying vouchers and materials related to invoices;
(4) Asking the parties about the invoice;
(five) when investigating and handling invoice cases, you can record, record, video, photograph and copy the information and materials related to the case.
Article 31 Units and individuals that print and use invoices must accept inspection by tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.
When conducting inspection, tax officials shall show their tax inspection certificates.
Article 32 When the tax authorities need to collect the issued invoices for inspection, they shall issue invoices to the inspected units and individuals for exchange of tickets. The invoice exchange voucher has the same effect as the invoice for transfer-out inspection. Units and individuals that have been transferred out to check invoices shall not refuse to accept them.
When the tax authorities need to transfer blank invoices for inspection, they shall issue receipts; If there is no problem after investigation, it shall be returned in time.
Thirty-third from outside China units and individuals related to tax invoices or vouchers, the tax authorities in the tax review in doubt;
They may be required to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as accounting vouchers after being examined and approved by the tax authorities.
Article 34 When the tax authorities need to check the filling of the invoice stub and the invoice stub in the invoice inspection, they can issue invoices to the units holding the invoice or the invoice stub to fill in the check card, and the relevant units shall truthfully fill in and report on schedule.