Small-scale taxpayers apply for special tickets.

1, special invoice, full name of special VAT invoice, can be used as a deduction of output tax. Therefore, the issuance conditions and tax supervision are relatively strict.

Generally speaking, small-scale enterprises can't open special tickets by themselves, because small-scale enterprises have their own tax-free policies, such as exemption from value-added tax for monthly income below 65,438+10,000.

However, there are other ways to make up for it. If you need to issue special tickets in a small area, you can apply in the lobby of the tax bureau.

4. There are two ways to open it, one is self-help and the other is hall tax.

5. Self-service invoicing, you can submit an application online, log in to the electronic tax bureau, select the billing agent, enter the billing party and the ticket purchaser, and upload and wait.

6. The tax official will reply in the background. After the reply is completed, you can go directly to some self-service tax points of the tax bureau and print the invoice with the self-service tax machine.

7. If you go to the tax hall to open the ticket, you need to bring your ID card and the contract signed by both parties to apply for opening the ticket. As long as the information carried by the agent is given to the tax official, she can directly issue you a special ticket.

8. However, the biggest difference between the two is that self-service requires a Gong Hu to pay taxes automatically, while the lobby only needs a bank card to pay taxes.

9. At present, small-scale taxpayers in some special industries can issue special tickets by themselves, such as the accommodation industry, which is basically the same as issuing ordinary tickets except that invoices are changed to special tickets.

How do small-scale taxpayers issue special VAT invoices?

Small-scale taxpayers can issue special VAT invoices as follows:

Special VAT invoices must be issued in accordance with the following provisions:

1, the item is completely filled in, all of which are filled in at one time, and the contents and amount of the upper and lower parts are the same.

2. The handwriting is clear and shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly" shall be marked on the special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it will also be treated as wrong filling.

3. The invoice copy and the deduction copy shall be stamped with the special seal for company invoice, and other financial seals are not allowed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice, and affix the column of "billing unit". The special seal for invoices shall use red inkpad.

4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. "Sales Unit" column shall not be filled in manually. If it is filled by hand, it is a special invoice that has not been issued according to the regulations, and the buyer shall not be used as a tax deduction certificate. Special invoice sales unit column should be stamped with blue inkpad.

5. When issuing special invoices, the symbol "$" must be stamped before the total (in figures) of the columns of "Amount" and "Tax" and ""must be stamped before the total (in words) of the column of "Price Tax".

The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, it can be filled in the column of "Name" in two lines, and the upper and lower horizontal lines of the column can be drawn if necessary.

6. If the goods are returned, the sales discount will receive the deduction coupons and invoices from the buyer.

7. When the tax authorities issue special invoices, in addition to the taxpayer's special financial seal, they must also affix the special VAT invoice seal issued by the tax authorities. The special seal is stamped in the middle of the bottom of the special invoice and inked in red. Anyone who does not affix the above seal shall not be used as a deduction voucher.

8. Special invoices shall not be issued for use.