The issuer of the special VAT invoice cannot be an administrator.

The issuer of the special VAT invoice cannot be an administrator. The issuer needs to be a specific name of the issuer, so the issuer cannot be an administrator. The people displayed on the special VAT invoice are: Payee , reviewer, issuer. The reviewer and the issuer cannot be the same person, and these three items are required.

Value-added tax is a turnover tax levied based on the added value generated during the circulation of goods (including taxable services) as the basis for tax calculation. In terms of tax calculation principles, value-added tax is a turnover tax levied on the new value added in multiple links in the production, circulation, and labor services of goods or the added value of goods. Implement extra-price tax, that is, consumers will bear the burden. Taxes will only be levied if there is value-added, but no tax will be levied if there is no value-added.

Value-added tax is a tax levied on the value-added amount levied on units and individuals who sell goods or provide processing, repair and maintenance services, or import goods. In practice, it is difficult to accurately calculate the new value or added value of commodities during the production and circulation process. Therefore, China also adopts the tax deduction method that is commonly used internationally. That is, based on the sales volume of goods or services, the sales tax is calculated according to the prescribed tax rate, and then the value-added tax paid when acquiring the goods or services is deducted, that is, the input tax. The difference is the tax payable on the value-added part. This is This calculation method reflects the principle of tax calculation based on value-added factors.

Value-added tax collection usually covers all aspects of the production, circulation or consumption process. It is a neutral tax based on the value-added or price difference. Theoretically, it includes various agricultural industry fields (plantation, forestry and animal husbandry), mining, manufacturing, construction, transportation and business services, etc., or by raw material procurement, production and manufacturing, wholesale, retail and consumption.

Article 3 of the "Implementation Rules of the Invoice Management Measures of the People's Republic of China" The basic pages of invoices include stub page, invoice page and accounting page. The stub copy shall be kept by the payee or the invoicing party for future reference; the invoice copy shall be used by the payee or the payee as the original payment voucher; and the accounting copy shall be used by the payee or the invoicing party as the original accounting voucher.

Tax authorities at or above the provincial level may, based on the invoice management situation and the business needs of taxpayers, add or delete other pages other than the invoice page, and determine their uses.