After receiving the special ticket, the small-scale company should carefully check the contents of the invoice, affix the official seal and fill in the number of the deduction voucher, calculate the taxable sales and register it in the monthly sales summary table, and finally declare and pay taxes to the competent tax authorities. At the same time, the tax authorities allow small-scale companies to use the tax collection information system for invoice management.

For small-scale taxpayer enterprises, VAT is not allowed to be deducted because it is calculated according to the simple collection rate. This kind of special ticket has the same effect as the ordinary VAT invoice, and can only be used as cost, and cannot be deducted from VAT. Therefore, it does not affect the tax return, and there is no need to declare the tax on this special ticket.

After receiving the special ticket, small-scale companies can handle it in the following ways:

1. As a small enterprise, the other party is not allowed to issue special VAT invoices, but can issue ordinary VAT invoices.

2. For billing units, small-scale taxpayers should not obtain special VAT invoices. If the invoice is a small-scale taxpayer like you, the billing unit may be fined for not using the special VAT invoice according to the regulations (he issued the special invoice to an enterprise that is not an ordinary taxpayer).

3. For small-scale taxpayer enterprises, because the value-added tax is calculated according to the simple collection rate, it is not allowed to be deducted, so this special ticket has the same effect as the ordinary value-added tax invoice, and can only be used as a cost, and cannot be deducted from the value-added tax, so it does not affect the tax declaration, so it is not necessary to declare taxes on this special ticket.

1. Can small-scale taxpayers get special tickets?

Small-scale taxpayers can collect special invoices, but we do not recommend collecting special invoices for value-added tax, and try to obtain ordinary invoices for value-added tax. The reason is that the biggest function of special VAT invoice is VAT deduction. Because small-scale taxpayers are not qualified to deduct the input tax, they will not deduct the special VAT invoice, which leads to the failure of the authentication of this special VAT invoice, causing tax concern and audit comparison. This is what we don't want to see, so we suggest not to accept special VAT invoices as much as possible.

To sum up, when small-scale taxpayers obtain special invoices, they can treat them as ordinary invoices and do the same accounting treatment, and confirm assets or costs according to the total amount of ad valorem tax, that is, the face value including tax.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 21

When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(1) Selling goods or taxable services to consumers;

(2) Tax exemption provisions shall apply to the sale of goods or taxable services;

(3) Small-scale taxpayers sell goods or taxable services. "