As long as the enterprise is a general taxpayer, the tax rate of sales of books is 13%. But there is a company, sales of books and is the general taxpayer, the tax staff has asked the company to pay taxes by 17%. Tax officials explained: the company books in print invoices is 17%, if the rate of 13% for the company, it does not become a pay 17% 13% deduction? The tax on how to balance? Use rates only related to the product, and is independent of the input. For the interpretation of tax officials, we must think twice.
"Regulations for the implementation of the VAT regulations," the thirty-third provision: pre payment in the issue of goods to generate tax obligations. Fiscal  16 Wen, also stressed: in addition to the sale of real estate, other service businesses do not need to pay the pre collection of business tax, and then pay the business tax in recognition of income.
Some enterprises pay tax is due to the other requirements of the invoice. In fact, after receiving the pre payment, the other party will be issued a pre payment voucher.