Self-employed individuals can issue special invoices for 3 tax points, and the purchase can be deducted. Unless you apply to become a general taxpayer.

Article 12 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (the State Council Order No.538, 2008 of the People's Republic of China) stipulates that the collection rate of value-added tax for small-scale taxpayers is 3, and the adjustment of the tax rate is decided by the State Council.

Article 10 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Revision (Guo Shui Fa 2006 156) stipulates that general taxpayers may not issue special invoices for consumer goods such as cigarettes, wine, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics. Small-scale taxpayers of value-added tax who need to issue special invoices may apply to the competent tax authorities for issuing them on their behalf.

When issuing special VAT invoices on behalf of taxpayers in charge of collection and management, they must bring the following materials to the invoice window of the Tax Service Department for handling:

1. Invoice issuance approval form (received and signed by the competent tax authorities) 2. 3. Tax voucher numbers, banks and accounts of both parties of the issuing unit. Special seal for taxpayers' invoices. Tax payment voucher for paying tax on behalf of invoice 5. Column seal (including unit name, address, telephone number, tax registration certificate number, bank and account number). According to the size stipulated by the tax authorities). Extended data:

Adjustment of VAT invoice tax rate: On April 4, 20 18, the document Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting VAT Tax Rate (Caishui [2065438+08] No.32) was officially issued and will be implemented as of May 1 year. Taxpayers engaged in VAT taxable sales or imported goods, the original tax rates were 17 and 1 1, and the tax rates were adjusted to 16 and 10 respectively. If the original tax deduction ratio is 1 1, the original tax deduction ratio will be adjusted to 10. For export goods and cross-border taxable behaviors that were originally subject to 1 1 tax rate and the export tax rebate rate was 1 1, the export tax rebate rate was adjusted to 10.

Supplementary information:

Value-added tax is a turnover tax based on the value-added amount of goods in circulation, which is collected by the State Taxation Bureau. 50% of tax revenue comes from the central government and 50% from local governments.

Value-added tax can be divided into production value-added tax, income value-added tax and consumption value-added tax according to the different deduction methods of purchased fixed assets.