What is the relationship between enterprise invoicing and tax payment?

Relationship between enterprise billing and tax payment

Invoice refers to value-added tax, and value-added tax invoices are issued to customers according to sales. At the same time, the company needs to pay certain taxes when operating and issuing invoices, mainly including value-added tax and enterprise income tax. Therefore, there must be an invoice first, that is, the company has opened its business to the outside world, sold its goods and made a profit successfully, so it has to pay taxes and generate value-added tax and enterprise income tax. Let's analyze the relationship between invoice and tax.

I. Type of enterprise

According to the size of the operating company, the tax bureau will divide each company into two categories, small-scale taxpayers and general taxpayers. Small-scale taxpayers are relatively small-scale companies, which implement a simple collection method, that is, the tax payable is equal to the turnover multiplied by the tax rate, and the tax rate is 1%. The scale of general taxpayers is relatively large, and the VAT deduction method is implemented. The actual tax paid is equal to the balance of the output invoice MINUS the input invoice multiplied by the tax rate, and the tax deduction will be declared on 15 in the next month. The tax rate of normal industries is 13%, and the construction and logistics industries of special industries are 6%, and some industries have tax exemption and tax refund. Because there are fewer small-scale customers, most of them are ordinary taxpayers. Let's take ordinary taxpayers as an example for analysis.

Two. Valuation of goods

The VAT invoice is delivered to the customer together with the goods. It can be understood that how much business the company has done, it must issue an invoice with the corresponding amount, and it will be delivered to the customer together with the goods. VAT invoices can be divided into ordinary invoices and special invoices. Ordinary invoices cannot be deducted, but special invoices can be deducted. But both invoices need to pay taxes, only when the ordinary invoice reaches a certain amount. Ordinary customers are individuals, such as hotels, restaurants, etc., using ordinary invoices.

There are two ways to issue VAT invoices. One way is to issue VAT invoices on behalf of others, that is, when invoices need to be issued, go to the IRS to queue up for invoices and fill in the details. The second is to use the anti-counterfeiting invoicing system to invoice. Common billing systems in the market include Aerospace Information and Baiwang Finance and Taxation. When applying for a ticket loan, you need to install the corresponding plug-in on the customer's anti-counterfeiting billing system and use the plug-in to obtain the billing details. Obtain the application of data uploading platform. Customers of IRS can't make invoice loans and can't get the data. More than 90% customers in the market have invoicing systems.

Three. pay taxes

Enterprises are mainly value-added tax and enterprise income tax.

The ticket issued by the company is the sales to the company, also called the output invoice. At the same time, the company buys materials for processing, and the goods of the upstream company will also come with the invoice. This invoice is called an input invoice, and the amount is equivalent to the cost. Value-added tax is to pay taxes on the value-added part, and the balance of subtraction is taxable turnover. Value-added tax shall be calculated on a monthly basis, and the value-added tax of last month shall be declared before 15 every month. For example, the company's turnover last month was 2 million, the VAT output invoice was 2 million, and the input invoice was 1.5 million. Subtracting the two is equal to 500,000, multiplied by the tax rate 13%, and the VAT is 1 10,000. But the company's input invoice may also be 2 million, according to the calculation method, that is, the tax is 0. The operating space of input invoices is relatively large. In order to avoid tax avoidance by purchasing a large number of invoices, the general tax bureau will set up a tax payment point of 0.2-3, that is, the turnover is 2 million, and the tax payment is less than 40,000 to 60,000. The tax bureau will check whether the company is in compliance. Therefore, many customers pay taxes of 6,543,800 yuan, and the billing may be only over one million yuan, which is caused by too little investment. Customers who invoice more than100000 shall pay at least 200000 yuan.

Enterprise income tax, another relatively large tax payment item of the company, is the income tax paid according to the profits of the enterprise. According to the company's profit statistics for a quarter, the net profit multiplied by 20% is the calculation basis of enterprise income tax. At the same time, corporate income tax is a policy of quarterly advance payment, annual statistics, and more refunds and less supplements. Generally speaking, corporate income tax will be relatively low and will not be paid too much.