What Is a Sales Tax Certificate?

The sales tax invoice refers to the invoice issued for the levy of sales tax.

Business tax invoice

Business tax invoice: Refers to the service tax invoice issued by the collection of business tax, such as conference fees, catering costs, construction labor invoices, is a type of business tax invoice.

The term business tax invoice is a definition given by the taxpayer corresponding to the title of value-added tax invoice. In fact, the business tax invoice refers to the invoice obtained at the local tax bureau because these invoices are subject to business tax. There is no such statement within the local tax office.

Value-added tax invoice: refers to the invoice issued for the goods or for the value-added tax services, such as the purchase of computers, office supplies, automobiles and computer maintenance and other invoices.

Shanghai is a pilot area, first implemented in transportation and some modern service industries

News reports on business tax reform and value added tax (5 photos)

Article 8 Taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property rental services, and authentication consulting services .

The specific scope of taxable services shall be implemented in accordance with the Notes on the Scope of Taxable Services attached to these Measures.

Article 9 The provision of taxable services refers to the provision of taxable services for a fee.

Paid refers to obtaining currency, goods or other economic benefits.

Services provided by the transportation industry and some modern service industries during non-business activities are not taxable services.

Non-business activities are:

(1) Activities in which non-enterprise units collect government funds or administrative fees for the performance of state administration and public service functions in accordance with laws and administrative regulations.

(2) The employees employed by the unit or individual industrial and commercial households provide transportation and some modern service services for the unit or employer.

(3) Units or individual industrial and commercial households provide transportation services and some modern service industry services for employees.

(4) Other circumstances stipulated by the Ministry of Finance and the State Administration of Taxation.

Article 10 The provision of taxable services in China means that the taxable service provider or receiver is in China.

The following situations do not belong to the provision of taxable services in China:

(1) Overseas units or individuals provide taxable services for domestic units or individuals to consume completely overseas.

(2) Overseas units or individuals lease tangible movable property that is completely used overseas to domestic units or individuals.

(3) Other circumstances stipulated by the Ministry of Finance and the State Administration of Taxation.

Article 11 Units and individual industrial and commercial households are deemed to provide taxable services in the following circumstances:

(1) Providing transportation and some modern service services to other units or individuals for free, except for the purpose of public welfare activities or the public.