Natural person cape ticket

Related questions

Question 1: I am a natural person. When can I apply to the tax authority to issue a general VAT invoice?

Answer: If you have a VAT taxable behavior and you need to issue an invoice, you can apply for it!

   Processing channels:

  Tax Service Department + Electronic Taxation Bureau

Question 2: What information should I submit when applying for the general VAT invoice?

Answer: 1. If you go through the tax office, you need to submit the following information:

(1) "Declaration of Tax Payment on behalf of VAT Invoices" (3 copies)

(2) Original and copy of ID

Note: The original will be returned after inspection; if you are verified by the real name information, you do not need to provide a copy of the ID card.

2. If you go through the electronic tax bureau, just fill out the "VAT Invoice Payment Tax Declaration Form".

Question 3: When applying for the issuance of general VAT invoices, what taxes are required for non-transferable or leased real estate business?

Answer: You generally need to pay the following taxes (excluding tax-free items):

1. Value-added tax: collection rate 3%

Note: 1% reduction from March 1 to December 31, 2020.

2. Additional taxes

(1) Urban construction tax: those belonging to urban areas, county towns (towns) and non-urban areas and county towns (towns) are levied at 7%, 5%, and 1% of the value-added tax respectively.

(2) Educational surcharge: calculated at 3% of the value-added tax.

(3) Local education surcharge: calculated at 2% of the value-added tax.

Note: From January 1, 2019 to December 31, 2021, the above additional taxes will be halved!

3. Personal income tax

There are large industry and regional differences in individual tax calculations, but the general situation is as follows:

(1) If you get income from business operations, the personal income tax will be assessed on a certain rate of invoiced sales on behalf of the invoice.

(2) If you apply for invoices from labor remuneration, manuscript remuneration and royalties, the tax authority and the unit that entrusts the tax authority to invoice the invoice will no longer collect the above income For personal income tax, your withholding agent shall perform the withholding business according to law in accordance with the provisions of the tax law and handle the personal income tax withholding declaration for you.

(3) The income from your lease of property shall be paid personal income tax once with the income obtained within one month.

Question 4: When applying for a general VAT invoice, when can I be tax-free?

Answer: If you meet the following conditions, you can enjoy the preferential treatment without VAT and VAT exemption!

1. If the sales volume does not reach 500 yuan per time (day), only VAT will not be levied.

2. Temporary tax registration has been processed, and monthly sales of less than 100,000 yuan will be exempt from VAT.

3. Agricultural producers selling self-produced agricultural products are exempt from VAT.

4. Vegetables sold by taxpayers engaged in wholesale and retail of vegetables are exempt from VAT.

5. Some fresh and live meat and egg products sold by taxpayers engaged in wholesale and retail of agricultural products are exempt from value-added tax.

6. From January 1, 2020, the income from the provision of public transportation services, life services, and key guarantee materials for epidemic prevention and control will be exempt from VAT, and the deadline will be announced separately depending on the epidemic situation.

7. For other VAT exemption items, please refer to the Catalogue of Tax Reduction and Exemption Policy Codes, address: the first item of the State Administration of Taxation portal website / tax service / catalogue of reduction and exemption policy codes.

Note: 1. If the VAT is exempted, the additional urban construction tax, education surcharge and local education surcharge are not levied.

2. For the VAT exemption items, the "Tax Rate" column of the general VAT invoice issued by the tax authority will automatically print "***".

Question 5: Life services provided on January 1, 2020 are exempt from VAT, so which services are life services?

Answer: Living services refer to various service activities provided to meet the daily needs of urban and rural residents, including the following:

1. Cultural and sports services

2. Education and medical services

3. Tourism and entertainment services

4. Catering and accommodation services

5. Daily service of residents and other living services

    The specific scope can be referred to: "Sales Service, Intangible Assets, Real Estate Notes" (Caishui [2016] No. 36 Release).

Note: If you provide the above living services, VAT will be exempted from January 1, 2020!

Question 6: After invoicing, what should I do if there is a return of sales or sales discounts, incorrect billing, and suspension of taxable services?

Answer: 1. If the above situation occurs in the month of your issuance, you can file an application for invalidation with the original invoice tax authority on the basis of the invoice already issued.

2. If it is the next month after the issuance, you should withdraw the original invoice and indicate the word "void", or obtain a valid certificate from the other party, and then apply to the tax authority to hedge the original invoice by issuing a red invoice. At the same time, after the invalidation of the general VAT invoices issued or processing through the issuance of red invoices, if you need to return the tax already collected, you can apply for a tax refund to the tax authority.

Question 7: How can a natural person transfer or lease real estate, how to apply for invoice?

Answer: 1. Location: Apply for the invoice on behalf of the competent tax authority where the real estate is located.

　　 2. Information to be submitted:

　　 (1) "Tax Declaration Form for Issuing Value Added Tax Invoices" (3 copies);

　　 (2) The original and copy of the identity document, which will be returned after the original document is inspected. If the real-name information is verified, the copy of the identity document will no longer be provided.

　　 (3) A copy of the immovable property ownership information. For rural houses that cannot handle the real estate certificate and land use certificate, provide a letter of commitment whether the rented house belongs to own housing;

　　 (4) Copies of real estate contracts, agreements or other materials approved by tax authorities, and returned after inspection of the originals.

　　 3. Fill in or provide relevant information:

(1) For the sale of real property, fill in the real estate name and house property certificate number in the "Goods or taxable services, service name" column (you can not fill in if there is no house property certificate), fill in the area unit in the "Unit" column, and provide the detailed address of the real property .

　　 (2) If you rent real estate, you should provide the detailed address of the real estate.

　　 4. Collection rate of VAT and tax reduction and exemption:

　　 (1) Sales or lease of real property, the value-added tax rate is 5%;

　　 (2) If the sales volume does not reach 500 yuan per time (day), only the sales will not be charged VAT;

　　 (3) From January 1, 2019 to December 31, 2021, temporary tax registration has been completed, and monthly sales of less than 100,000 yuan are exempt from VAT;

(4) From January 1st, 2019 to December 31st, 2021, natural persons rent rental income from real estate by one-off rent collection, which can be evenly distributed within the corresponding rental period, and the monthly rental income after the allocation does not exceed 10 Ten thousand yuan, exempt from VAT;

　　 (5) Individuals will purchase houses for more than 2 years (including 2 years) for external sales, exempt from VAT;

　　 (6) For individual rental housing, VAT will be levied at a rate of 5% minus 1.5%.

　　 5. Circumstances in which special invoices for VAT are not allowed to be issued:

　　 (1) Transferring or renting real estate to other individuals;

　　 (2) Items that enjoy tax exemption.