1, has completed tax registration and obtained the qualification to issue special VAT invoices;
2. Obtain the authorization of enterprises or individuals who need to issue special VAT invoices;
3. The contents of the invoice issued must be true, accurate and legal, and meet the conditions and requirements for issuing invoices stipulated in the tax law.
The specific provisions of VAT are as follows:
1. Taxpayers shall, in accordance with the provisions of the state tax authorities, calculate the sales of goods or services at the corresponding tax rates, and declare and pay the value-added tax within the specified time;
2. Taxpayers can deduct the input tax at the corresponding tax rate in accordance with the provisions of the current national tax authorities. Input tax refers to the value-added tax paid by taxpayers in business activities such as purchasing goods or receiving services;
3. For manufacturing enterprises and purchasing enterprises, the input tax can usually be fully deducted. For sales-oriented enterprises, because their main business is selling goods or providing services, the proportion of input tax deduction is low;
4. Taxpayers may, in accordance with the provisions of the state tax authorities, simplify the way of tax collection for eligible small-scale taxpayers and calculate and pay value-added tax in accordance with the prescribed proportion;
5. The value-added tax burden generated by enterprises in business activities such as asset transfer, leasing and project contracting shall also be calculated and paid in accordance with the provisions of the state tax authorities.
To sum up, the specific provisions of value-added tax are complicated, which requires enterprises to calculate, declare and pay taxes in accordance with the provisions of the national tax authorities, and pay attention to abide by relevant tax laws and regulations.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" third.
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.