How to invoice after the business tax is changed to value-added tax is introduced as follows, and I hope to help you. First, how to invoice after the business tax is changed to value-added tax? The pilot project of changing business tax to value-added tax is anti-counterfeiting and tax-control training for general taxpayers (scroll column in the middle right). When you open it, you will see the prompt: Before you participate in the training of anti-counterfeiting and tax-control invoicing system, you can download the relevant forms and fill them in completely, and submit them to the training unit at the time of training. (Open the attachment at the bottom left) The so-called replacement is to install new billing software and purchase new invoices. As we have always done, the billing procedure will add new users and new billing content. In addition, there are video lectures on the website, which are at the bottom of the pilot work column of changing business tax to value-added tax. 2. What's the difference between VAT and business tax invoices? The main difference is that special VAT invoices can be deducted from taxes, while ordinary VAT invoices and business tax invoices are not allowed to be deducted. Ordinary and special invoices for value-added tax are marked with the words "special or ordinary invoices for value-added tax in * * province" under the supervision of the State Administration of Taxation, and the words "invoices for construction industry, catering industry or service industry" are marked with the words. Business tax is a kind of tax levied on the turnover of units and individuals who provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulating tax system. If it belongs to the scope of business tax, it will not pay value-added tax. Similarly, if it pays value-added tax, it will not pay business tax. Value-added tax is a tax levied on the value-added realized by units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

Legal objectivity:

Announcement on Deduction of Overdue VAT Tax Deduction Certificates: If a real transaction happens to a general VAT taxpayer, but the VAT tax deduction certificate is overdue due to objective reasons, it will be audited by the competent tax authorities, reported step by step, certified by State Taxation Administration of The People's Republic of China, and compared with the matching VAT tax deduction certificates, allowing taxpayers to continue to deduct their input tax. Where the VAT withholding certificate of the general taxpayer is overdue due to other reasons other than the provisions of Article 2 of this announcement, it shall still be implemented in accordance with the relevant provisions on the deduction period of the VAT withholding certificate. The VAT deduction vouchers mentioned in this announcement include special VAT invoices, special payment letters for customs import VAT and unified invoices for road and inland waterway cargo transportation.