The issuance and management of ordinary VAT invoices is to bring ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices. , commonly known as "one machine with multiple votes".
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
VAT special invoice style:
Extended data:
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
Carrying out special invoices for value-added tax is a key step of value-added tax reform. It is different from ordinary invoice, not only has the function of commercial voucher, but also the buyer has to pay value-added tax to the seller because of the tax deduction by invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
(1) Special VAT invoice is a commercial voucher. Because the purchase tax is deducted by the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which plays the role of legal proof of the seller's tax obligation and the buyer's input tax.
(2) All links of goods from initial production to final consumption can be connected through special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden
References:
Baidu encyclopedia-special invoice for value-added tax