legal ground
Paragraph 1 of Article 28 of the Enterprise Income Tax Law
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.
Small-scale payees can issue special VAT invoices by themselves.
The following small-scale taxpayers can issue special VAT invoices by themselves:
1. Accommodation industry (since Announcement No.69 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on October 4th, 20 1 16).
2. Forensic expertise consulting industry (No.4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 17 from March 20 1 7).
3. Construction industry (since People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 11on June 20 17).
4. Industry (from February 20 18, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.45, 20 1 7).
5. Information transmission, software and information technology services (from 20 18, 1, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.45, 20 17).
Small-scale taxpayers in the above industries need to receive special VAT invoices from the tax authorities through the new VAT invoice management system and issue them themselves.
Other small-scale taxpayers themselves are not allowed to issue special VAT invoices. However, according to business needs, you can apply to the tax bureau for issuing special VAT invoices at a tax rate of 3%. Small-scale taxpayers (including self-employed) who have registered for tax apply for issuing special VAT invoices, and the competent tax authorities shall issue special VAT invoices on their behalf. Small-scale taxpayers in the above industries need to receive special VAT invoices from the tax authorities through the new VAT invoice management system and issue them themselves.
Other small-scale taxpayers themselves are not allowed to issue special VAT invoices. However, according to business needs, you can apply to the tax bureau for issuing special VAT invoices at a tax rate of 3%. Tax registration and small-scale tax payment.
Article 21 of the Provisional Regulations on Value-added Tax stipulates that taxpayers should issue special invoices for value-added tax to buyers who ask for special invoices for value-added tax, and indicate the sales amount and output tax amount respectively on the special invoices for value-added tax. Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales. ?