Non-general taxpayers can go to the tax bureau to issue special value-added tax invoices on their behalf.

In terms of qualifications for invoice issuance, it can be divided into two types: tax issuance and self-issuance.

1. Tax issuance on behalf of others

When some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices. This is tax issuance on behalf of others. (When issued by the competent tax authorities, on-site tax payment is required; if the invoice is invalid, the tax refund process is complicated and takes a long time. Therefore, entrepreneurs are advised to carefully check the invoicing information and the customer's invoicing needs.)

2 , Self-invoicing

After the company registration is completed, it can apply for tax control and invoices, and has the qualification to issue invoices. After the company is equipped with computers and dot matrix printer equipment, it can start issuing invoices on its own.

It is generally recommended that as long as the company has business income, it should apply for invoicing qualifications as early as possible and issue invoices by itself.

Extended information:

26 circumstances under which special value-added tax invoices are not allowed to be issued:

1. Those who should apply for general taxpayer qualification registration but fail to do so shall The tax payable is calculated based on the sales volume and the VAT rate. No input deductions are allowed, and special VAT invoices are not allowed to be issued.

2. If a general taxpayer has incomplete accounting or is unable to provide accurate tax information, the tax payable shall be calculated based on the sales volume and the VAT rate. The input tax shall not be deducted, nor shall the VAT be used. Special invoice.

3. Sales of goods or processing, repair and repair services, sales of services, intangible assets, real estate services, taxable sales where the purchaser is an individual consumer shall not issue special value-added tax invoices.

4. Special VAT invoices are not allowed for items that are exempt from VAT. However, tax-free agricultural products sold by state-owned grain purchasing and marketing enterprises are excluded.

5. Special VAT invoices shall not be issued for zero-rated VAT taxable services subject to the VAT refund (exemption) method.

6. Except for water and electricity imported into special areas for exported goods and services, export enterprises and other units are not allowed to issue special value-added tax invoices.

7. For brokerage agency services, the sales amount shall be the balance of the total price and extra-price fees obtained, after deducting the government funds or administrative fees collected from the client and paid on behalf of the client. Special value-added tax invoices shall not be issued for government funds or administrative fees collected from the entrusting party.

8. Pilot taxpayers that provide financing sale and leaseback services for tangible movables shall not issue special value-added tax invoices for the principal price of tangible movables collected from lessees, but may issue ordinary invoices.

9. Based on the financing sale and leaseback contract for tangible movables signed before April 30, 2016, the pilot taxpayer chooses to continue to provide financing sale and leaseback services for tangible movables before the contract expires. If value-added tax is paid for movable financial leasing services, pilot taxpayers who have been approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce to engage in financial leasing business may choose to deduct the principal of the price collected from the lessee from the full price and extra-price fees collected from the lessee. The balance after interest paid on external borrowings (including interest on foreign exchange borrowings and RMB borrowings) and bond issuance is sales.

For the principal price of tangible movable property collected from the lessee, special value-added tax invoices shall not be issued, but ordinary invoices may be issued.

10. When pilot taxpayers provide tourism services, they can choose to deduct the accommodation fees, catering fees, and transportation fees collected from the purchaser of tourism services and paid to other units or individuals from the entire price and extra-price expenses. The balance after fees, visa fees, ticket fees and travel fees paid to other group tour companies is sales.

Pilot taxpayers who choose the above method to calculate sales shall not issue special value-added tax invoices for the above fees collected and paid from travel service buyers, but may issue ordinary invoices.

11. Taxpayers who provide labor dispatch services and choose differential taxation shall collect from the employer the fees used to pay wages, benefits and apply for social insurance and housing provident funds for labor dispatch employees, and shall not issue value-added tax. Special invoices can be issued as general invoices.

12. Taxpayers who choose to pay differential tax when providing security protection services shall follow the labor dispatch service policy and pay the wages, benefits and social insurance and housing provident fund fees to labor dispatch employees on behalf of the labor unit. , special value-added tax invoices are not allowed, but ordinary invoices can be issued.

13. Taxpayers providing human resources outsourcing services are not allowed to issue special value-added tax invoices for wages collected from the client and paid on their behalf and social insurance and housing provident funds paid on their behalf, but can issue ordinary invoices.

14. When directly affiliated units conduct examinations in the country, the Ministry of Education Examination Center and its directly affiliated units shall use the examination fee income obtained after deducting the examination fees paid to overseas units as the sales volume. According to the provision of "educational assistance" Pay value-added tax for "services"; and uniformly withhold value-added tax on examination fees collected and paid to overseas entities.

For examination fees collected and paid to overseas entities by the Examination Center of the Ministry of Education and its directly affiliated units, special VAT invoices are not allowed, but ordinary VAT invoices can be issued.

15. When a taxpayer provides visa agency services, the full price and extra-price fees obtained by the taxpayer shall be deducted from the visa fees collected from the service recipient and paid to the Ministry of Foreign Affairs and foreign embassies (consulates) in China on their behalf. , the balance after the certification fee is sales. For visa fees and certification fees collected from the service recipient and paid on their behalf, special VAT invoices shall not be issued, but ordinary VAT invoices may be issued.

16. When a taxpayer acts as an agent to import goods that are exempt from import value-added tax according to regulations, the sales volume does not include the payment collected from the entrusting party and paid on his behalf. For payments collected from the entrusting party and paid on behalf of the client, special VAT invoices shall not be issued, but ordinary VAT invoices may be issued.

17. If a general taxpayer sells its own used fixed assets and applies the simplified method of levying value-added tax at a 3% tax rate with a reduced rate of 2%, it shall not issue special value-added tax invoices.

18. If a small-scale taxpayer sells its own used fixed assets and applies the simplified method to collect VAT at a 3% tax rate with a reduced rate of 2%, it shall not apply to the tax authorities for the issuance of special VAT invoices. .

19. Taxpayers selling used goods shall be levied VAT at a reduced rate of 3% at a reduced rate of 2%, and shall not issue special VAT invoices.

20. Taxpayers who have declared business tax with local tax authorities but have not issued invoices and need to issue supplementary invoices after May 1, 2016 are not allowed to issue special value-added tax invoices.

21. If a general taxpayer sells a self-developed real estate project and has collected advance payments of business tax before April 30, 2016 and has declared and paid business tax to the competent local tax authority, but has not issued a business tax invoice, it may issue a value-added tax invoice. Ordinary invoices, special value-added tax invoices are not allowed.

22. When plasmapheresis stations of general taxpayers sell non-clinical human blood, they can calculate the tax payable according to the simple method at a 3% collection rate, but they are not allowed to issue special value-added tax invoices to external parties.

23. Commercial enterprises are not allowed to issue special value-added tax invoices for various incomes collected from suppliers.

24. Special value-added tax invoices are not allowed for the transfer of financial products. Because financial products are mainly investment activities, the purpose is to earn price differences, and are not treated as general goods, so they are different from the transfer of goods, so special VAT invoices are not allowed to be issued.

25. Single-purpose card issuers or card sellers (hereinafter collectively referred to as "card sellers") do not pay value-added tax when they sell single-purpose cards or accept advance funds obtained from recharges from single-purpose card holders. . Card sellers may issue ordinary VAT invoices to card buyers and rechargers in accordance with the provisions of "non-taxable items where no sales have occurred", but are not allowed to issue special VAT invoices.

The seller and the card seller are not the same taxpayer. When receiving the sales payment settled by the card seller, the seller should issue a general VAT invoice to the card seller and note in the remarks column It is not allowed to issue special value-added tax invoices if it is stated that "the prepaid card settlement payment has been received".

Baidu Encyclopedia-Special Value-Added Tax Invoice