According to the Provisional Regulations on Value-added Tax, taxpayers should pay value-added tax in accordance with the regulations when they have the obligation to pay value-added tax, that is to say, the same tax should be paid regardless of the invoice, special ticket or ordinary ticket. Therefore, there is a column of "invoiced sales" in the general taxpayer's VAT return.

However, in the actual collection and management, taxes are controlled by votes, and taxes are paid when invoices are issued, which leads some small companies and irregular companies to pay taxes only when invoices are issued, but not when invoices are not issued. Therefore, they naturally don't want to issue invoices to hide this part of their income and achieve the purpose of paying less taxes. If the buyer asks for an invoice, they will pass on the extra tax to the buyer and ask for a tax increase point.

1. What if the merchant finds an excuse not to invoice you?

A. routine 1. Sorry, the national tax invoice system is being upgraded, so it is impossible to issue invoices. Tax official: The invoice system of the IRS and the taxpayer are two independent systems. Upgrading the invoice system of national tax will not affect the normal invoicing of merchants. Under normal circumstances, the invoice system of taxpayers does not need to be upgraded. So, the next time you encounter this reason of never giving up, please "cruelly" expose it. B. routine 2. Unfortunately, the invoice has just been used up. Tax official: This reason does sound irrefutable, but it doesn't matter. If the merchant really can't invoice on the spot, don't give up easily. You can ask him to write down the date of purchase, the reason why he can't get the invoice, and the time to change the invoice, and stamp the official seal of the merchant on the written certificate. After getting the paper evidence, you can exchange invoices with the merchants within the agreed time. C, routine 3, group purchase, using coupons can not be invoiced. Tax official: group purchase, coupons, discount coupons, etc. They are all sales promotion methods of merchants, but according to the regulations, merchants shall not refuse to issue invoices for any reason as long as they sell goods or provide services. If this happens again in the future, friends can ask for invoices with confidence and boldness, and businesses are obliged to provide them.

D. routine 4. The amount you spend is too small to meet the standard of invoicing. Tax official: There is no "starting price" in the invoice. The tax law stipulates that when consumers ask for invoices, businesses may not refuse to issue them. Therefore, if consumers ask for invoices, regardless of the amount, businesses should issue them.