In general, notebook computers dealer divided into two categories: 1, small-scale taxpayers and individual operators. In addition to paying a certain amount each month fixed tax, but also to pay the fixed rate of excess tax. General fixed-rate tax rate is 4%, which is 3,999 Yuan if a certain model laptop, and if the development of votes, then they would have to pay 4% of the face amount of the tax: 3999X4% = 160 dollars. But this notebook's actual profit of 49 million, then if an invoice, the dealer may lose money 111 Yuan, which not remove the shipping and after-sales budget. So if you encounter when buying a notebook of such dealer, then he will not give users would rather not do business invoicing ACER Aspire 4252G Battery . 2, The general tax payer. Dealers in the way of such tax, generally based on VAT accounting, good accounting system. 17% of profits, to pay VAT. That is, if the same is 3,999 Yuan a notebook, the input tax for the 3950 Yuan X17% = 671.5 Yuan, 3,999 Yuan selling the output tax for the 3999X17% = 679.8 million, subject to tax as 679.8-674.5 = 8.3 Yuan. So there will be about 40 Yuan gross profit, not the same as the small-scale taxpayers lose money. It can still be invoiced to the user. From the above two types of distributors can be seen, the general taxpayer is based on a percentage of profits tax, a profit before tax, invoicing will not lose money. The self-employed and small-scale taxpayers is determined by the rate of sales tax, the tax is high, even as some small profit margins of domestic low-cost tickets will lose money in product development. This is some dealer's invoice can be very happy to users, and some would rather die than open, there's not the source of the invoice can be profit sharing. Another is the need to explain who should issue an invoice. The problem seems to not have to explain to a word, who sells who issued the invoice. You do not exist to give the money to dealers, but by a certain computer company or other person may be invoiced to you, the law does not support this. Here to say one more thing is that some people may ask, since it generally means the taxpayer's tax is reasonable, why do small-scale self-employed taxpayers and taxpayers in general do not do it? The reason is simple,ACER Aspire 4252Z Battery, the general taxpayer funds need to register more than five hundred thousand , annual sales of 180 million or more, a sound financial system can.
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