Traditional Culture Encyclopedia - Hotel reservation - I am a general taxpayer, delivering food to hotels. Can I open a special VAT ticket?
I am a general taxpayer, delivering food to hotels. Can I open a special VAT ticket?
1, Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Printing and Distributing Notes on the Taxation Scope of Agricultural Products (Caishuizi [1995] No.52);
First, the "self-produced agricultural products sold by agricultural producers" in the first item of the duty-free items listed in Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) refers to the self-produced agricultural products sold by units and individuals directly engaged in plant planting, harvesting, animal breeding and fishing; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the units and individuals still listed in the notes, are not within the scope of tax exemption, and value-added tax is levied at the prescribed tax rate.
2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Reform of Business Tax to VAT (Cai Shui [20 1 6] No.36): Attachment 1: Implementation Measures for the Pilot Reform of Business Tax to VAT: Attachment1:Implementation Measures for the Pilot Reform of Business Tax to VAT Article 25 The following input taxes are allowed to be deducted from the output tax:
(3) When purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax should also be calculated according to the deduction rate 13% indicated on the purchase price of agricultural products and the purchase invoice or sales invoice of agricultural products. The calculation formula is:
Input tax = purchase price × deduction rate
What is the sales of agricultural products in the above provisions? Ticket, that is, ordinary VAT payment? Tickets.
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