Beginners in accounting, questions about invoices

Industry types using different invoices:

Industrial, commercial and repair industries use special invoices and ordinary invoices for value-added tax; Ordinary invoices are used for construction, services, entertainment and intermediary agencies.

The use of VAT invoices must be based on a certain amount and scale of annual income (retail and wholesale are different, but at least 6.5438+0.2 million yuan), sound accounting institutions, standardized accounting procedures ... and approved by the tax authorities), so that they can be used as general taxpayers and ordinary invoices;

If the total annual income can't reach the quota, and the accounting institutions are not perfect, they can only be small-scale taxpayers and can only use ordinary invoices.

The difference between a VAT invoice and an ordinary invoice is that the median tax is separated from the total amount of the VAT invoice. For the VAT invoice issued to the unit where the other party is a general VAT taxpayer, the other party can deduct the tax amount in this invoice as the input tax amount. .....。 If the other party is not a VAT unit, only ordinary invoices can be issued to the other party.

Special invoices and ordinary invoices for value-added tax used in industries such as industry, commerce and repair are managed by State Taxation Administration of The People's Republic of China.

Construction industry, service industry, entertainment industry, intermediary institutions and other industries use ordinary invoices and pay business tax, which belongs to the local taxation bureau.

There is also corporate income tax, which used to be managed by the local taxation bureau. Now the IRS is in charge of industry, commerce, repair and other industries; Local tax bureaus are in charge of construction, services, entertainment, intermediary institutions and other industries.

In addition, there are small taxes such as urban construction tax, education surcharge, stamp duty and land use tax, which are now managed by the local taxation bureau.

The latest country has changed the tax source and gradually changed the business tax of the construction industry into value-added tax-that is, from local tax collection to national tax collection.