General taxpayers can collect and issue special invoices for value-added tax when selling goods, providing processing, repair and replacement services and taxable activities. If a special VAT invoice is issued, the new system should be used to issue a list of goods sold or taxable services provided, and a special invoice seal should be affixed.

If there are many kinds of goods purchased, the seller can summarize and issue a general VAT invoice. Buyers can use ordinary VAT invoices and shopping lists or small tickets as tax payment vouchers.

Basis: Notice of Goods and Services Tax Department of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Doing a Good Job in Publicity and Guidance on the Use of VAT Invoices (Tax General Note [2065 438+07] 127).

The relevant person in charge of the Goods and Services Tax Department of State Taxation Administration of The People's Republic of China answered a reporter's question on the issuance of VAT invoices.