Current location - Loan Platform Complete Network - Local tax - Can the newspaper's advertising fee be invoiced for VAT now? What conditions does the unit that issues the VAT ordinary invoice need? Please answer! !
Can the newspaper's advertising fee be invoiced for VAT now? What conditions does the unit that issues the VAT ordinary invoice need? Please answer! !
The advertising fee of a newspaper belongs to the taxable item of business tax, so it should be issued by the service industry and pay the business tax.

At present, some provinces and cities are experimenting with the reform of the camp, and the advertising industry belongs to the scope of the reform of the camp. If your newspaper has already started the reform of the camp, then you should issue a VAT ticket.

As for whether to issue a special VAT+ticket or a general VAT+ticket, generally the other party is not a general VAT taxpayer, so a special invoice should not be issued.

In addition, VAT issue+tickets (including special tickets and general tickets) are issued by ordinary taxpayers. If your newspaper is a small-scale VAT taxpayer, it has no right to issue VAT issue+tickets, but generally it is an ordinary issue+ticket (not an ordinary VAT issue+ticket). If customers need special VAT issue+tickets, the newspaper needs to apply to the tax bureau to issue VAT issue+tickets on their behalf.