If it is an industrial and commercial self-employed, the VAT rate of 3% should be applied. Then the face value of the invoice you can issue this month is 800/0.03* 1.03=27466 yuan. If an invoice of 50,000 yuan is issued this month, the tax payable for the excess part is 50,000 yuan/1.03 * 0.03-800 = 656 yuan. If the invoice is not issued this month, it should be noted that from June 65438+1 October 20091,the annual sales of industrial enterprises cannot exceed 500,000 (excluding tax sales, that is, the par value divided by 1.03), and the annual sales of commercial enterprises cannot exceed 800,000. If it exceeds, it is necessary to deal with the general taxpayer enterprises.