What do you mean by invoicing?

Invoicing means issuing special VAT invoices or ordinary VAT invoices. Accounting billing operation process is as follows:

1, insert the tax control panel and log in to the billing system;

2. Enter the system code base to register the invoice information for selection, manually add the buyer information, click the "Select" button to open the customer code base, and double-click the corresponding information in the code base to add the code information of the goods in the same way;

3. Click the "Fill in" button of the invoice and select "Special VAT Invoice" or "Ordinary Invoice" to fill in. After the invoice number confirmation dialog box pops up, check whether the paper invoice and system invoice information are accurate, and click the confirm button to enter the invoice filling interface;

4. Click the new commodity line, click the required code, add the buyer, seller, commodity and other related information of the invoice, and click the "Print" button. If the invoice is issued successfully, you can choose whether to print the invoice according to the actual situation.

How many tax points are there in an ordinary invoice?

The tax points of ordinary invoices are 5% and 3%, as specified below:

1. Ordinary invoices are issued by small-scale taxpayers, and the VAT rates of small-scale taxpayers are 5% and 3%. Business tax is calculated by simple tax calculation method. General taxpayers issue special VAT tickets;

2. The general taxpayer's VAT rates are 13%, 9% and 6%. Value-added tax can be paid monthly or quarterly, and tax declaration must be made to the tax authorities before the next month 15. If small-scale taxpayers want to issue special VAT tickets, they need to be issued by the tax authorities. However, in practical work, it is very complicated to accurately calculate the value-added of commodities. Therefore, at present, most countries use the method of deducting the tax amount to calculate the collection of value-added tax according to the tax principle of value-added tax. Urban construction tax imposes different tax rates on taxpayers in different regions. Where the taxpayer is located in suburban counties or towns, the tax rate is 5% of the value-added tax.

What are the procedures for individuals to invoice the tax bureau?

1, individuals are not allowed to issue invoices, but can go to the local tax bureau to issue them on their behalf;

2. Go to the tax service office in charge of State Taxation Administration of The People's Republic of China, collect and fill in 1 copy of the Application Form for Invoicing. Taxpayers need to provide information. Details are as follows:

(1) Application Form for Issuing Ordinary Invoices;

(2) A copy of the written confirmation certificate of the payer who issued the ordinary invoice;

(3) Where an individual entrusts another person (agent) to handle the application procedures for issuing ordinary invoices, it shall submit a power of attorney at the same time.

3. If an individual applies for issuing ordinary invoices on his behalf and should pay taxes in accordance with the provisions of tax laws and administrative regulations, he should pay taxes first and then issue invoices on his behalf. Personal income tax payable by individuals shall be collected by local tax authorities; The value-added tax payable by individuals shall be collected by the state tax authorities; Urban maintenance and construction tax, education surcharge and local education surcharge payable by individuals shall be collected by the state tax authorities.

Legal basis: Article 15 of the Implementation Measures for the Pilot Reform of Business Tax to VAT.

Taxable services provided by general taxpayers are subject to general taxation methods.

General taxpayers who provide specific taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China can choose to apply the simple tax calculation method, but once they choose, they may not change it within 36 months.

Article 16

Simple tax calculation method is applicable to small-scale taxpayers providing taxable services.

Article 18

The taxable amount of the general taxation method refers to the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:

Taxable amount = current output tax-current input tax

When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.