Individual invoicing tax point refers to the proportion of individual or individual industrial and commercial households (hereinafter referred to as "individuals") who do not need to pay VAT, but still need to collect tax points from buyers, and the calculation method and collection method of tax points are as follows:
1.Determine the tax point ratio: According to the relevant national policies, the tax point rate of the special VAT invoice issued by the individual is charged according to the standard of 3%. In other words, individuals do not need to pay VAT, but for each invoice issued, they need to collect 3% tax points, which are used as personal tax payable.
2.Method of collecting tax points: When collecting tax points from buyers, individuals can choose to collect them by adding ** for goods or services, or they can add a certain amount of taxes and fees to ** for goods or services. Generally, individuals decide for themselves how to collect tax points on the basis of negotiation between the parties to the transaction.
3.How individuals pay their taxes: Individuals need to declare and pay the tax points collected together with other personal income tax in accordance with the regulations. Individual income tax should be declared from March 1 to April 30 of each year, and the tax should be paid by itself, or through the electronic tax bureau, banks, tax ** agencies, etc.
It should be noted that the tax points invoiced by individuals should be clearly and clearly indicated on the invoice, and relevant supporting materials should be provided when the purchaser needs to request them. In addition, in terms of taxation, individuals should pay income tax in accordance with the relevant national regulations and the requirements of the tax department, avoid tax evasion and other illegal acts, and avoid unnecessary impact on their own life and work.
Taxes