1, billing bonus means that if billing is made, a certain percentage will be added on the basis of the original price. Generally speaking, several points refer to the tax rate of several percent. Three are 3% and five are 5%. The billing point is the billing tax point, which refers to the tax charged by the drawer to find someone to invoice. For example, if the billing point is five points, it means that you have to invoice the other party for 100 yuan, and the other party will receive 5 yuan money.

2. Invoice generally refers to invoice. Invoicing refers to the situation of issuing invoices according to laws and regulations. Based on the need to prove the transfer of ownership of goods and funds, accounting and tax management, when confirming business income, the payee should issue an invoice to the payee, and under special circumstances, the payer should issue an invoice to the payee. At the same time, the scope of invoicing is consistent with the scope of invoice use. Therefore, the payer shall not issue invoices when non-operating business occurs, and shall not issue invoices when settling business transactions between departments within the unit, and may use internal settlement vouchers.

Second, what is the tax bill?

A tax voucher is a legal document for taxpayers to fulfill their tax obligations according to law, and a tax payment voucher is a special document for tax authorities to collect taxes from taxpayers according to the tax law.

Divided into tax payment certificates, including general tax payment certificates, fixed tax payment certificates, tax stamps and tax payment books.

Adding tax stamps means adding a certain percentage of tax to the original price when issuing invoices. The billing point refers to the tax collected by the other party when someone asks for an invoice. Invoicing is to issue invoices under certain circumstances according to the law, which is used to prove the transfer of ownership of goods and funds, and to carry out accounting and tax management. Tax vouchers are legal documents for taxpayers to fulfill their tax obligations, including general tax payment vouchers, fixed tax payment vouchers and tax stamps.

Invoicing plus tax point refers to adding tax to the sales price to determine the final sales price according to the provisions of the tax law. The specific tax increase range is calculated according to the provisions of the tax law and the tax rate. Generally speaking, the calculation method of billing tax point is to divide the sales price by (1 tax rate), and then subtract the sales price to get the tax amount. For example, if the tax rate is 10% and the sales price is 100 yuan, then the billing tax point is 100 divided by (1 plus 0. 1) and then subtracted from 100 yuan, which is 9.09 yuan. So the final selling price is 100 plus 9.09, which is equal to 109.09 yuan. In practical application, it is necessary to calculate accurately according to the provisions of tax law and tax rate, and ensure that the relevant laws and regulations are observed in the process of issuing invoices. This can not only ensure the compliance of tax payment, but also avoid tax risks.

Legal basis:

Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15);

Chapter III Collection of Taxes Article 39 If a taxpayer fails to immediately lift the tax preservation measures after paying taxes within a time limit, thus causing losses to the legitimate interests of the taxpayer, the tax authorities shall be liable for compensation.