Often the boss asks:Customers don't need invoices, is it tax evasion if they don't issue invoices?
There are two problems here:
First, generally looking at the industry, such as catering, e-commerce, decoration and other industries, the customer group is basically based on individuals, and basically there is no need for invoices. So, of course, there is no need for invoicing.
Second, although there is no need to issue an invoice, it is actually collected, which belongsOperating income, then it is necessary to declare truthfully.
1. VAT:If it is a small-scale taxpayer company or an individual industrial and commercial household, as long as the quarterly income does not exceed 300,000 yuan and the annual income does not exceed 1.2 million, it can currently enjoy the VAT exemption policy. If the annual revenue does not exceed 5 million, the value-added tax is only paid at 1%.
2. Income tax:However, the income tax is different, if it is a company, it meets the identification standards of small and low-profit enterprises, and the annual profit does not exceed 3 million, and the enterprise income tax is paid according to 5%. If it is a self-employed business, it must pay individual income tax on business income according to the five-level progressive tax rate of 5%-35%. At the same time, you can also enjoy the preferential collection of part of the individual income tax within 2 million yuan.
Therefore, even if you do not issue an invoice, as long as it is income, you should declare it truthfully. In addition, it should be reminded that some bosses or personal accounts have received money, because the other party does not issue invoices or do not want tickets, they will not be recorded and declared. This is wrong, as long as it is the company's operating income, the tax that should be paid must be paid, and of course the tax incentives that should be enjoyed can also be enjoyed. There is no tax evasion, have you learned?