Small-scale taxpayers refer to taxpayers whose annual sales do not exceed a certain limit and whose tax payment scale is relatively small. Small-scale taxpayers generally apply simple tax calculation method and pay lower VAT rate.
Special invoices for value-added tax are invoices issued by ordinary taxpayers when they sell goods or provide taxable services, which have higher requirements for invoice management and taxpayer identification.
However, according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Issues Related to Issuing Special VAT Invoices by Small-scale Taxpayers, under certain circumstances, small-scale taxpayers can also issue special VAT invoices, such as:
1. Imported goods:
-Small-scale taxpayers need to issue special VAT invoices to offset the input tax.
2. Cross-regional transactions:
-Special VAT invoices may be required for cross-regional sales or purchases between small-scale taxpayers and ordinary taxpayers.
3. cross-border electronic commerce:
-Small-scale taxpayers who purchase goods from overseas may need to issue special VAT invoices according to relevant policies.
It should be noted that due to the different laws and policies of regions and countries, the specific regulations and policies may be different. It is suggested that when a company is registered in Kunming, it should consult the local tax authorities or professional accountants to understand the specific requirements and restrictions for small-scale taxpayers to issue special VAT invoices.
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