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Can small-scale taxpayers issue special VAT invoices in 20 17 years?
Small-scale taxpayers can go to the tax bureau to apply for a special VAT payment with a levy rate of 3% or 5% (sales of real estate and lease of real estate). Tickets. Small-scale taxpayers in accommodation industry, forensic consulting industry and construction industry can issue special VAT issuance by themselves? Tickets.

1, "State Taxation Administration of The People's Republic of China on the development of value-added tax for small-scale taxpayers in some areas?" Announcement on Matters Related to Ticket Pilot Work (State Taxation Administration of The People's Republic of China Announcement No.44 of 20 16), from August 20 16/day, small-scale taxpayers with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) in 9/KLOC-0 cities across the country will start to issue special value-added tax by themselves. Ticket pilot work. Three months after the implementation, State Taxation Administration of The People's Republic of China issued the Announcement on Providing Construction Services Abroad (State Taxation Administration of The People's Republic of China Announcement No.69 of 20 16), which issued the value-added tax for small-scale taxpayers in the accommodation industry on their own. The pilot scope of the ticket was expanded from 9 1 city to the whole country.

2. State Taxation Administration of The People's Republic of China Announcement No.4 of 20 17: Since March/0/20/kloc-7, small-scale VAT taxpayers in forensic consulting industry (hereinafter referred to as "pilot taxpayers") nationwide have provided certification services, forensic services and consulting services. Tickets can be issued by themselves through the new VAT invoice management system, and the competent tax authorities will no longer issue them for them.

Does the pilot taxpayer need to issue a special issue to sell the real estate it has acquired? Tickets, still have to apply to the local tax authorities to open.

3. Announcement of State Taxation Administration of The People's Republic of China on Further Clarifying the Issues Concerning the Collection and Management of VAT (State Taxation Administration of The People's Republic of China Announcement No.20 1 KLOC-0/7), starting from June, 20 17, small-scale taxpayers will be included in the construction industry to issue special value-added tax. Ticket pilot scope. Small-scale taxpayers of construction value-added tax with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) (hereinafter referred to as "self-invoicing pilot taxpayers") need to issue special value-added tax payment for providing construction services, selling goods or other taxable activities of value-added tax. Ticket, through the value-added tax? The new ticket management system is issued by itself.