Regarding the tax point of invoicing, let's discuss the score, because the situation we are facing is different, I will talk about it carefully as an old accountant who has been in the industry for more than ten years!
1.The tax rate on the invoice itself
As we all know, our different businesses have different tax rates.
(1) Small-scale taxpayersSmall-scale taxpayers are enterprises with annual sales of no more than 5 million yuan, which is generally applicable to the tax rate of 3%, due to the current preferential policies, we will issue invoices in 2024, and small-scale taxpayers are exempt from tax if they open general invoices, and the tax rate is 1% if they issue special invoices;
There are general circumstances, there are special circumstances, real estate leasing, labor dispatch difference taxation, these are applicable to the VAT rate of 5%, the general ticket is exempt from tax, and the special ticket is not exempt from tax.
(2) General taxpayersAs a general taxpayer, there are three tax rates, which are % and 13%, 6% for general technical services and modern services, 9% for transportation services, agricultural products and construction services, and 13% for goods trading;
If we generally issue invoices, we should consider the tax rate on our own invoices, whether it is tax-exempt, and if it is not tax-exempt, it is a few percent of the tax point.
2.Invoicing plus tax points
The circulation of goods itself, for example, is 100 yuan without invoicing, and the tax burden of the whole enterprise must be considered when the invoice is issued.
The main tax burden lies in value-added tax, corporate income tax and personal income tax.
What about VAT: Generally is the gross profit margin * tax burden, such as selling equipment, our gross profit is 20%, and the applicable tax rate is 13%, so we add 2 to the value-added tax6 tax points;
Corporate Income Tax:This is also the gross profit margin * tax burden, our corporate income tax burden, small and micro enterprises are 25%, 15% for high-tech enterprises, 25% for ordinary enterprises, such as selling equipment, we as a small and micro enterprise, the gross profit is 20%, and the applicable tax rate is 25%, 05 tax points;
Personal Income Tax:This is also with gross profit margin * tax burden, if our boss collects money directly into the public account, then generally take it out to pay 20% of the personal income tax, this is the tax rate of dividends, such as selling equipment, our gross profit margin is 20%, after excluding the corporate income tax, the remaining profits must pay 20% of the individual tax, formula: 20% (1-2.).5%）×20%=3.9%, so add 3 to the personal income tax9 tax points;
We can erase the tax burden of some small heads, so calculated, we generally have to add 7 tax points to give the invoice, you can make a simple reference.
How to calculate the tax points for invoicing, how many tax points are generally added, have you learned? Feel free to communicate if you need to! I'll answer your questions for free! List of high-quality authors