Answers to related questions about the general public ticket for natural persons

Natural person generation ticket

Related questions

Question 1: I am a natural person. When can I apply to the tax authority for issuance of ordinary VAT invoices?

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

   Processing channel:

  Tax Service Department + Electronic Taxation Bureau

Question 2: What materials should be submitted when applying for general VAT invoice issuance?

Answer: 1. If you apply through the tax service hall, you need to submit the following information:

(1) "Declaration for Issuing Value-Added Tax Invoices and Paying Taxes on an Agent" (3 copies)

(2) Original and copy of ID card

Note: The original will be returned after inspection; if you have passed the real-name information verification, you do not need to provide a copy of your ID card.

2. If you go through the electronic tax bureau, just fill in the "Declaration for Issuing Value-Added Tax Invoices and Paying Taxes".

Question 3: When applying for the issuance of ordinary VAT invoices, what taxes need to be paid for non-transfer or lease of real estate business?

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

1. Value-added tax: 3% collection rate

Note: From March 1, 2020 to December 31, 2020, the rate will be reduced by 1%.

2. Additional taxes

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

(2) Education 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 levied by half!

3. Personal income tax

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

(1) If you obtain income from business operations, the invoicing on behalf of you shall be determined according to a certain percentage of the invoicing sales.

(2) If you obtain income from labor service remuneration, income from author's remuneration and income from royalties and apply for invoice issuance, the tax authority and the unit entrusted by the tax authority to issue invoices on your behalf will no longer collect the above income. For personal income tax, your withholding agent will perform the pre-withholding business in accordance with the tax law and handle the personal income tax withholding declaration for you.

(3) For the income from the lease of your property, the income obtained within one month shall be used as a lump-sum personal income tax.

Question 4: When applying for the issuance of ordinary VAT invoices, when can I get tax exempt?

Answer: If you meet the following conditions, you can enjoy the benefits of not levying or exempting VAT!

1. If the sales volume does not reach RMB 500 per time (day), the VAT will not be levied on behalf of the company.

2. If the temporary tax registration has been completed, and the monthly sales volume does not exceed 100,000 yuan, VAT is exempted.

3. Agricultural producers who sell self-produced agricultural products are exempt from value-added tax.

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

5. Some fresh meat and egg products sold by taxpayers engaged in the wholesale and retail of agricultural products are exempt from VAT.

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

7. For other value-added tax exempt items, please refer to the "Tax Reduction and Exemption Policy Code Catalogue", address: The first item/tax service/reduction policy code catalogue of the State Administration of Taxation website.

Note: 1. For exemption from value-added tax, the additional urban construction tax, education surcharge, and local education surcharge will not be levied.

2. For VAT exempt items, "***" will be automatically printed in the "Tax Rate" column of ordinary VAT invoices issued by tax authorities.

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

Answer: Life 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. Resident daily services and other life services

    For specific scope, please refer to: "Sales Service, Intangible Assets, Real Estate Notes" (Promulgated by Caishui [2016] No. 36).

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

Question 6: After issuing an invoice, what should I do if there is a sales return or sales discount, an error in the invoice, and the suspension of taxable services?

Answer: 1. If the above situation occurs in the month of your agent issuance, you can apply for invalidation to the original taxation authority with the invoice issued on your behalf.

2. If it is the next month or later, you should take back the original invoice and indicate the word "invalidate", 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-letter invoice. At the same time, if you need to refund the collected tax after the ordinary VAT invoice has been invalidated or processed through the issuance of a red letter invoice, you can apply for a tax refund to the tax authority.

Question 7: How do natural persons transfer or lease real estate, how to apply for invoicing?

Answer: 1. Location: Apply to the competent tax authority where the real estate is located.

　　2. Information to be submitted:

　　(1) "Declaration for Issuing Value-Added Tax Invoices and Paying Taxes" (3 copies);

　　 (2) The original and photocopy of the ID card will be returned after inspection. If the real-name information is verified, the photocopy of the ID card will no longer be provided.

　　 (3) A copy of the real estate ownership information, and for the lease of rural houses that cannot handle the real estate certificate or land use certificate, provide a letter of commitment on whether the rental house is self-owned housing;

　　 (4) Copies of real estate contracts, agreements or other documents recognized by tax authorities, the originals shall be returned after inspection.

　　3. Fill in or provide relevant information:

(1) For the sale of real estate, fill in the real estate name and housing title certificate number in the "Name of Goods or Taxable Services and Services" column (if you don’t have a housing title certificate, you don’t need to fill in), and the “Unit” column should fill in the area unit and provide the detailed address of the real estate. .

　　 (2) For lease of real estate, the detailed address of the real estate should be provided.

　　 4. Value-added tax collection rate and tax reduction:

　　 (1) For the sale or lease of real estate, the VAT rate is 5%;

　　 (2) If the sales volume does not reach 500 yuan per (day), only the payment will be made without 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 will be exempt from value-added tax;

(4) From January 1, 2019 to December 31, 2021, the rental income obtained by natural persons renting out real estate in the form of a lump-sum rental can be evenly shared during the corresponding rental period, and the monthly rental income after the allocation does not exceed 10 The value-added tax is exempted for RMB 10,000;

　　 (5) Individuals who purchase houses for more than 2 years (including 2 years) will be exempted from VAT;

　　 (6) Individual rental housing is levied at a rate of 5% minus 1.5%.

　　 5. Circumstances where special VAT invoices cannot be issued:

　　 (1) Transfer or lease real estate to other individuals;

　　 (2) Items that enjoy tax-free concessions.