Implementation time and pilot scope
1.20 16 From August 1 day, 9 1 city within the pilot scope will carry out the pilot work of issuing special VAT invoices for small-scale taxpayers in the accommodation industry with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan). If the pilot taxpayers need to issue special invoices for providing accommodation services, selling goods or other taxable activities, they can issue them by themselves through the new VAT invoice management system, and the competent tax authorities will no longer issue them on their behalf.
2. Since March 1 2007, small-scale VAT taxpayers in the forensic consulting industry with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) nationwide provide forensic services, forensic services, consulting services, sell goods or have other VAT taxable behaviors. If they need to issue special invoices, they can issue them by themselves through the new VAT invoice management system, and the competent national tax authorities will no longer issue them.
From June 20 1 71day, the construction industry will be included in the pilot scope of issuing special VAT invoices by small-scale VAT taxpayers themselves. Small-scale taxpayers with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) who need to issue special VAT invoices for providing construction services, selling goods or engaging in other VAT taxable activities will do so by themselves through the new VAT invoice management system.
Application process for initial ticket type approval
Taxpayers belonging to the pilot scope can issue special VAT invoices at home through the following four steps.
1, go to the window of the tax service hall of the competent tax authority for qualification registration;
2. Log in to the online tax service hall invoice type verification module and apply for special VAT invoices (taxpayers with CA certificates can apply in the self-service tax experience area of the tax service hall);
3, after the final audit, print the notice of the result, bring the golden tax plate or tax control plate to the tax service window to change the information of tax control equipment (that is, do it);
4. Receive the invoice.
Fill in the declaration form
The tax payable on special invoices issued by pilot taxpayers shall be reported to the competent tax authorities within the prescribed tax reporting period. When filling in the VAT tax return, the sales amount of special invoices issued in the current period should be filled in the corresponding columns of column 2 and column 5 of the VAT tax return (applicable to small-scale taxpayers) according to the collection rates of 3% and 5%.
It should be noted that if the pilot taxpayer needs to issue a special VAT invoice for selling the acquired real estate, it still needs to apply to the local tax authorities for issuance.
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