问题描述:我是自由职业者,有一个小广告设计工作室。比如我给一个正规银行做了一单3000元的设计,对方要求开具发票,我要怎么开,开什么发票,且税率是多少?谢谢
大同
类型:家装设计师
答:设计费属于文化创意服务,现在已划入营改增试点行业,也就是可以开具增值税专用发票,适用6%税率。营改增试点行业:
(一)、交通运输业:包括陆路、水路、航空、管道营业税改增值税运输服务
(二)、部分现代服务业[主要是部分生产性服务业]
1、研发和技术服务
2、信息技术服务
3、文化创意服务(设计服务、广告服务、会议展览服务等)
4、物流辅助服务
5、有形动产租赁服务
6、鉴证咨询服务
暂时不包括的行业:建筑业、房地产业、金融保险业和生活性服务业
应税服务年销售额超过财政部和国家税务总局规定标准(500万)的纳税人为一般纳税人,未超过规定标准的纳税人为小规模纳税人。
根据《营业税改增值税试点方案》的规定,交通运输业、建筑业等适用11%的税率,租赁有形动产等适用17%税率,其他部分服务业适用6%税率。
• 2019/09/10 16:39
长沙
类型:家装设计师
答:👆开增值税发票的,设计费。合法合规的。小规模纳税人税率3%(能做,允许讲价)一般纳税人税率6-9%(这个没做)
There are several phases and processes in the user interface design some of which are more demanded upon than others depending on the project. (note for the remainder of this section the word system is used to denote any project whether it is a web site, application, or device) Functionality requirements gathering - assembling a list of the functionality required of the system to accomplish the goals of the project and the potential needs of the users. User analysis - analysis of the potential users of the system either through discussion with people who work with the users and/or the potential users themselves. Typical questions involve: What would the user want the system to do? How would the system fit in with the users normal workflow or daily activities? How technically savvy is the user and what similar systems does the user already use? What interface look & feel styles appeal to the user? Information architecture - development of the process and/or information flow of the system (i.e. for phone tree systems, this would be an option tree flowchart and for web sites this would be a site flow that shows the hierarchy of the pages). Prototyping - development of wireframes, either in the form of paper prototypes or simple interactive screens. These prototypes are stripped of all look & feel elements and most content in order to concentrate on the interface. Usability testing - testing of the prototypes on an actual user—often using a technique called talk aloud protocol where you ask the user to talk about their thoughts during the experience. Graphic Interface design - actual look & feel design of the final graphical user interface (GUI.) It may be based on the findings developed during the usability testing if usability is unpredictable, or based on communication objectives and styles that would appeal to the user
• 2019/09/05 14:24
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