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我们知道,《中华人民共和国增值税暂行条例》参照国际惯例,按照经营规模及会计核算健全与否,将增值税纳税人划分为一般纳税人和小规模纳税人。小规模纳税人实行按销售额与征收率计算应纳税额的简易征税办法,一般不使用增值税专用发票;当客户提出开具增值税专用发票时,一般可以向当地税务机关申请代开。小规模纳税人适用征收率的规定是:商业企业属于小规模纳税人的,其适用征收率为4%;商业企业以外的其他企业属于小规模纳税人的,其适用的征收率为6%。由于此项增值税征收管理办法的实施,在日常购销业务往来中便经常会出现购货方要求销货方降价的情况。原因很简单,同样的品种、同样的质量、同样的价格,甲方可以开具17%的增值税专用发票,而乙方不能开或只能出具由税务机关代开
We know that the “Provisional Regulations of the People’s Republic of China on Value-added Tax” refers to international practice and classifies value-added taxpayers into general taxpayers and small-scale taxpayers in accordance with the scale of operation and the soundness of accounting. Small-scale taxpayers to implement taxable amount of sales by tax and levy simple tax methods generally do not use value-added tax special invoices; when the customer made a special VAT invoice, you can generally apply to the local tax authorities to open. The applicable tax rate for small-scale taxpayers is that the commercial enterprises are small-scale taxpayers with an applicable levy rate of 4%; other enterprises other than commercial enterprises belong to small-scale taxpayers and the applicable levy rate is 6%. Due to the implementation of this VAT collection and management approach, it is often the case that the purchaser requests the seller to reduce the price in daily business transactions. The reason is very simple, the same species, the same quality, the same price, Party A can issue 17% VAT invoices, and Party B can not open or only issued by the tax authorities on behalf of the open