Which office supplies can open an invoice, reimbursement, tax rate is how much?
Comprehensive tax rate of around 4%Specific tax:1, value-added tax (tax rate of 3%);2, urban construction tax, according to the actual payment (business tax + VAT + consumption tax) to pay. According to the taxpayer's tax rate is defined as: 7% of the city, county and town, village 1%, 5%. Large and medium-sized industrial enterprises located in the urban area of the city, county, towns, the tax rate is 1%.3, education surcharge, according to the actual pay (business tax + VAT + consumption tax) 3% pay;4, local education surcharge, according to the actual pay (business tax + VAT + consumption tax) 2% pay;5, water conservancy fund, according to the actual pay (business tax + VAT + consumption tax) of 1% pay;6, personal income tax (tax rate 1%-2%, slightly different)
Low value consumable is the labor value in the labor data in 10 yuan or less, or less than 2000 yuan, or the use of life within one year, not as a fixed asset. It is similar to the fixed assets, in the production process can be used for many times without changing the physical form, in the use of the need to repair, scrap may also have residual value. Because of its low value, the use of a short period of time, so the use of a simple method, the value of their products into the cost.Office supplies, the auxiliary supplies people use in daily work, office supplies is mainly used in enterprises, which covers a very wide variety, including: file supplies, desktop products, office equipment, supplies and other financial products, a series of work related activities.
Can not meet the requirements of low value consumables office supplies can open an invoice for reimbursement.But requires a detailed list.
