"People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on taxpayers issuing special VAT invoices? Announcement on Issues Related to Tickets (Announcement No.39 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 14) stipulates that the following three conditions are met at the same time, which does not belong to the special issue of foreign-related value-added tax. Tickets, although there is no VAT? The bank account number on the ticket is required, but in practice, the value-added tax is specially issued. The bank account number on the ticket must be the actual purchase and sale business, that is, the special payment for value-added tax? The bank accounts of the buyer and the seller indicated on the ticket correspond to the bank accounts that actually receive or pay the payment. The actual payment for goods cannot be a bank account or personal account of a third party;
1. Taxpayers sell goods or provide VAT taxable services to paying taxpayers;
2. The taxpayer has received the price of selling goods, providing taxable services or taxable services from the taxpayer of the payer, or obtained evidence to claim the sales price;
3. A special VAT invoice issued by the taxpayer to the paying taxpayer according to regulations? The relevant contents of the ticket are consistent with the goods sold, taxable services provided or taxable services, and are legally obtained by taxpayers and issued in their own names.
Does the special VAT invoice issued by the drawee taxpayer meet the above conditions? Tickets can be used as VAT deduction vouchers to deduct input tax.
This announcement shall come into force on August 1 day, 2065438.