(1) Some new changes in the issuance of special VAT invoices: 1. The same special VAT invoice can issue items with different tax rates. Note: Taxable items and tax-free items cannot be issued on the same invoice. The applicable tax rate of enterprise invoicing is related to the taxable services and taxable product categories provided by enterprises; General taxpayers can also apply for issuing special VAT invoices with a tax rate of 3%. 2. How to issue taxable items with different tax rates on the same special invoice: (1) First, file the taxable items that meet the simple tax calculation; (2) Apply for tax control system upgrade, and add 3% tax rate and goods or services tax items in the billing software. 3. No special VAT invoice has been issued: (1) Small-scale taxpayers are not allowed to issue special invoices by themselves; Small-scale taxpayers selling second-hand goods and second-hand fixed assets shall not issue special VAT invoices. (2) Simple taxation. Unless there are special provisions in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), a special VAT invoice can be issued. That's 3% of the invoice. (3) Exemption from value-added tax, and no special ticket shall be issued. (four) individuals may not apply for the sale of special tickets. (5) Special tickets shall not be issued to individuals. (6) General taxpayers selling their used fixed assets shall not issue special VAT invoices. Issue general VAT invoice at 3%. (II) General process of issuing special VAT invoices: 1. Authenticity of business: Authenticity and legitimacy are fundamental. 2. Third-rate integration: ticket, goods and money, and third-rate integration. By making an invoice application form, register the information related to the invoice application, and clearly write the three-in-one information on the invoice application form. (Note: Personal understanding, three in one, is more about standardizing daily work from the perspective of internal control, forming a searchable foundation. Protecting yourself, perfecting the system and reducing the chances of making mistakes are the best protection for workers. ) 3. The other party must be a general taxpayer. If the other party is a small-scale taxpayer, it is theoretically possible to issue a special VAT invoice, but it is generally not in practice. In order to avoid risks and prevent the wrong opening of revolving tickets or packages. (In the past, because the billing system and the authentication system were separated, there was a time difference, which led to recurring tickets and package tickets from time to time. ) if you identify the other party as a general taxpayer, you can generally check whether the tax registration certificate of the other party is stamped with the seal of the general tax identification of the tax bureau. 4. The other party can deduct it. 5. It is clear that it does not fall within the scope of not issuing special VAT invoices. 6. Collect billing information (check the information on the tax registration certificate and business license of the other party). 7. Internal control standard of bill application form. 8. Make clear the content and tax rate of invoicing. Select the applicable tax rate according to the scope of taxable items, and the billing items should be reasonable. 9. Examples of data collation: In actual work, maintenance and technical services are generally unclear. There is room for planning here, but we should pay attention to the consistency of data and procedures. (Three certificates in one: contract, invoice content name, accounting treatment income confirmation, unified information from legal, tax and accounting perspectives). Invoice management drawing flow chart, simple operation, standardized habits.

Legal objectivity:

Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Implementation of Issuing VAT Electronic Invoice through VAT Electronic Invoice System Article 3 If the drawer and payee of VAT electronic invoice need paper invoice, they can print the format file of VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoice supervised by tax authorities. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of the VAT Electronic Invoice System Article 4 The invoice code of VAT electronic invoice is 12, and the coding rule is: 1 0, where the 2nd-5th digits represent provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, the 6th-7th digits represent years, and the 8th 8- 10/0 digits represent batches. The invoice number is 8 digits, which is compiled in batches according to the year.