According to Xiaobian, now there are many people in order to earn more income, in their spare time will also take some private work, but if the other side is a company, usually, will first ask the seller to invoice and then pay, which makes a lot of people confused, they do not have a company, is not individual industrial and commercial businesses, how to invoice to the other side? Is the money not coming back?
According to the current policy, individuals can apply for ** invoice from the Tax Bureau. When applying for ** invoice at the tax window, ***** and other supporting materials are required, such as the details of goods required for sales, quantity, unit price, etc. (You can consult local tax authorities). Another thing to note is that the personal invoice needs to be paid before invoicing, which is basically completed in the same tax window. The taxes to be paid include individual income tax, value-added tax, urban construction tax, education fee surcharge, etc. Different regions have different preferential policies.
Because individuals do not have the nature of general taxpayers, so they can only apply to tax authorities for VAT ordinary invoice, can only offset the cost, can not offset the VAT (except the following three cases). Therefore, we need to communicate with each other in advance so as not to ask for VAT special bills.Individuals in the application of ** the following three conditions of the bill, can apply for ** VAT special bill:
A, personal sales of real estate.
Individuals selling more than two years of housing, can be exempt from value-added tax.
Two, personal lease of real estate.
Each person leasing real estate amount less than 30,000, can be exempt from VAT. After paying the commission fee to the individual insurance agent, the insurance company may apply to the tax Bureau on behalf of the individual insurance agent for a unified summary of the special VAT invoice.
Sometimes, individuals will lose the opportunity to cooperate because enterprises ask for VAT special bills; And enterprises also because individuals can not provide special tickets, unable to deduct, resulting in losses for enterprises. So before cooperation, make sure that both sides reach a consensus on the issue of special invoices.
