When the company issues an invoice to the outside world, if the other party requests to issue a special VAT invoice, it needs the other party to provide the general taxpayer's certificate.
The difference between special invoices and ordinary invoices;
Special invoice for value-added tax is a new type of invoice used to implement the new value-added tax system in China. Compared with ordinary invoices used in daily business, it has the following differences:
1. The printing requirements of invoices are different:
According to the provisions of Article 22 of the new tax administration law, special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
2. The entities used in the invoice are different:
Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities. Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.
3. The contents of the invoice are different:
The special VAT invoice not only includes the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and the combined price, the billing unit, the payee and the billing date, but also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable.
4. Invoices have different serial numbers:
Special VAT invoice in quadruplicate and seven copies. The first copy is the stub copy (kept for future reference), the second copy is the invoice copy (for the buyer's bookkeeping), the third copy is the deduction copy (for the buyer's tax deduction certificate), the fourth copy is the bookkeeping copy (for the seller's bookkeeping), and the seventh copy is the backup copy, which is used for enterprise card issuing, inspection and warehouse retention respectively. Ordinary invoices are only in triplicate, with the first stub, the second invoice and the third bookkeeping.
5. The role of invoices is different:
The special VAT invoice is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer to deduct VAT. Except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate, ordinary invoices shall not be deducted.
Sixteen situations in which special invoices for value-added tax may not be issued.
1. Do not issue special invoices to individuals.
1. Selling goods or taxable services to consumers.
Policy basis: article 2 1 of the provisional regulations on value-added tax.
2. Provide taxable services to consumers.
Policy basis: Article 49 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106).
Two, individuals are not allowed to open special invoices.
1. Individuals selling goods, providing taxable services or providing taxable services cannot issue special VAT invoices, but can only apply for issuing ordinary VAT invoices.
Policy basis: Article 2 of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Administrative Measures for Tax Authorities to Issue Special Invoices for Value-added Tax (Trial) (Guo Shui Fa [2004]153) stipulates that the term "issuing special invoices on behalf of others" in these Measures means that the competent tax authorities issue special invoices for value-added tax taxpayers within their jurisdiction, and no other units or individuals may issue them on their behalf.
Article 5 stipulates that the value-added tax payers mentioned in these Measures refer to small-scale taxpayers (including individual operators) who have gone through tax registration and other taxpayers who can issue special invoices for value-added tax on their behalf.
Three, exempt from value-added tax shall not open a special invoice.
1. Sales of goods or taxable services shall comply with the tax exemption regulations.
Policy basis: Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC).
2. Taxable services exempt from VAT are applicable.
Policy basis: Article 49 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106).
3. Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Policy basis: Article 10 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156).
4. General VAT taxpayers (hereinafter referred to as "general taxpayers") shall not issue special invoices for the sale of duty-free goods (except for the sale of duty-free grain by state-owned grain purchase and sale enterprises):
In case of issuing special invoices in violation of regulations, value-added tax shall be levied in full on the sales issued in accordance with the applicable rate of value-added tax, and the input tax shall not be deducted, and punishment shall be made in accordance with the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC) and its detailed rules for implementation.
Policy basis: Notice of State Taxation Administration of The People's Republic of China on Strengthening the Management of Special Invoices for Goods Exempted from VAT (Guoshuihan [2005] No.780)
5. Taxpayers who provide cross-border services are exempt from value-added tax. They should separately calculate the sales of cross-border services, accurately calculate the input tax that cannot be deducted, and their tax-free income shall not issue special invoices for value-added tax.
Policy basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Re-issuing Article 6 of the State Taxation Administration of The People's Republic of China Proclamation (Announcement No.49 of 20 14).
6. No special VAT invoice shall be issued for the tax-free income from the sale of panda gold coins.
Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Administrative Measures for Exempting Panda Gold Coins from Value-added Tax (Trial) (Announcement No.6 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 13).
7. The rural power grid maintenance fees (including low-voltage line loss maintenance fees and electrician fees) charged by rural power management stations to users when charging electricity prices are exempt from value-added tax, and special invoices for value-added tax are not issued.
According to the Notice of the Ministry of Finance on Exemption from Value-added Tax of Rural Power Grid Maintenance Fees in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishuizi [1998] No.47), the rural power grid maintenance fees (including low-voltage line loss maintenance fees and electrician fees) charged by rural power management stations to users when charging electricity prices are exempted from value-added tax. In view of the fact that the rural power grid maintenance fees in some areas have been collected by other units, but the charging subject has changed, and the charging method, object and purpose have not changed. In order to maintain the consistency of policies, the rural power grid maintenance fees charged by other units shall be exempted from value-added tax, and special invoices for value-added tax shall not be issued:
Policy basis: Notice of State Taxation Administration of The People's Republic of China on the Exemption of Value-added Tax for Rural Power Grid Maintenance Fees (Guoshuihan [2009] No.5965438 +0)
8. Taxpayers selling duty-free organic fertilizer products shall issue ordinary invoices in accordance with regulations, and shall not issue special invoices for value-added tax.
Policy basis: Article 4 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Value-added Tax on Organic Fertilizer Products (Caishui [2008] No.56).
9. Taxpayers selling duty-free drip irrigation belts and drip irrigation pipe products shall all issue ordinary invoices, and shall not issue special invoices for value-added tax.
Policy basis: Article 3 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Drip Irrigation Belt and drip irrigation pipe Products from Value-added Tax (Caishui [2007] No.83).
10. Since June 65438+ 10/day, 2007, taxpayers selling feed-grade calcium dihydrogen phosphate products shall not issue special VAT invoices; Where a special invoice is issued, the VAT exemption policy is not enjoyed, and the VAT shall be paid in full as required:
Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Value-added Tax Policy for Feed-grade Calcium Hydrogen Phosphate Products (Guoshuihan [2007]10).
1 1. No special VAT invoice shall be issued for tax-free books and materials sold by taxpayers.
(1) Taxpayers selling duty-free books and materials shall issue ordinary invoices, and shall not issue special VAT invoices. Only after the special VAT invoice is fully recovered can it be exempted from tax.
Policy basis: Notice of State Taxation Administration of The People's Republic of China on Exemption from Value-added Tax on Sales of Imported Books and Materials by Guangzhou Branch of China International Book Trading Company (Guoshuihan [2005] No.360).
(2) If the taxpayer has issued a special VAT invoice to the buyer, it shall recover the special invoice before applying for tax exemption. If the special invoice cannot be recovered, the value-added tax shall be levied according to the regulations.
Policy basis: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Continuing to Promote Preferential Policies for Cultural Value-added Tax and Business Tax (Caishui [2065438+03] No.87).
12. A debt-to-equity swap enterprise may not issue a special VAT invoice when it invests the physical assets enjoying the VAT exemption policy into the new company.
In view of the fact that the physical assets invested by debt-to-equity swap enterprises in the new company enjoy the policy of exemption from value-added tax, the debt-to-equity swap enterprises shall not issue special invoices for value-added tax when investing in the new company.
Policy basis: "Official Reply of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Policy of Exempting Value-added Tax on the Physical Investment of Debt-to-Equity Swap Enterprises" (Guoshuihan [2003]1394).
Four, small-scale taxpayers can not issue special invoices, only special invoices.
1. Small-scale taxpayers selling goods or taxable services cannot issue special invoices by themselves.
Policy basis: Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC).
2. Small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and the tax authorities shall not issue special VAT invoices on their behalf.
Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China on the Administration of Simple VAT Collection Policy (Guoshuihan [2009] No.90).
3. Taxpayers selling secondhand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by the tax authorities.
Policy basis: Article 3 of the Notice of State Taxation Administration of The People's Republic of China on the Administration of Simple VAT Collection Policy (Guoshuihan [2009] No.90).
In addition to the above special provisions, small-scale taxpayers may issue special invoices for selling goods, providing taxable services or providing taxable services.
Policy basis: Article 2 of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Administrative Measures for Tax Authorities to Issue Special Invoices for Value-added Tax (Trial) (Guo Shui Fa [2004]153) stipulates that the term "issuing special invoices on behalf of others" in these Measures means that the competent tax authorities issue special invoices for value-added tax taxpayers within their jurisdiction, and no other units or individuals may issue them on their behalf.
Article 5 stipulates that the VAT taxpayers mentioned in these Measures refer to small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on behalf of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 50 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 13] 106) stipulates that small-scale taxpayers providing taxable services may apply to the competent tax authorities for issuing special invoices for value-added tax.
Article 10 of the Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156) stipulates that small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) may apply to the competent tax authorities for issuing special invoices.
Five, the general taxpayer to sell their own fixed assets, according to the simple method of 3% at a reduced rate of 2% VAT, VAT invoices shall not be issued:
1. Taxpayers who purchase or make their own fixed assets and sell them after being recognized as ordinary taxpayers are small-scale taxpayers.
Policy basis: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Value-added Tax on Fixed Assets Used by General Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement [20 12]No. 1).
2. VAT General taxpayers collect taxable VAT in a simple way, and sell non-deductible fixed assets without deducting the input tax as required.
Policy basis: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement [20 12] 1.
3. Taxpayers who were not included in the pilot project to expand the scope of VAT deduction before June 5438+February 3, 20081sold self-made or outsourced fixed assets before June 5438+February 3, 2008;
Policy basis: Article 4 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Issues Concerning the National Implementation of VAT Reform (Caishui [2008] 170) and Article 3 of Guoshuihan [2009] No.90.
4. Before June 5438+February 3, 20081,taxpayers who have been included in the pilot project to expand the scope of VAT deduction will sell their own purchased or self-made fixed assets before the pilot project to expand the scope of VAT deduction in this region;
Policy basis: Article 4 of Caishui [2008] 170 and Article 3 of Guoshuihan [2009]90.
5. General taxpayers sell the fixed assets that they have used, which are not allowed to be deducted from the input tax as stipulated in Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC);
Policy basis: Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Application of Low VAT Rate and Simple Method to Collect VAT for Some Goods (Caishui [2009] No.9) and Article 3 of Guoshuihan [2009] No.90.
6. The general taxpayer has the taxable behavior of collecting value-added tax in a simple way, selling fixed assets that cannot be deducted and failing to deduct the input tax according to the regulations;
Policy basis: Article 2 of Caishui [2009] No.9 document and Article 3 of Guoshuihan [2009] No.90 document.
Six, zero tax taxable services shall not issue special invoices for value-added tax.
Zero-rate VAT taxable services with VAT refund (exemption) shall not issue special VAT invoices.
Policy basis: Article 7 of the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Issuing the Administrative Measures for Tax Refund (Exemption) of Taxable Services with Zero VAT Rate (State Taxation Administration of The People's Republic of China Announcement1No.4 1 1).
Seven, taxpayers selling secondhand goods, shall not issue special invoices for value-added tax.
Taxpayers selling secondhand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by tax authorities.
Policy basis: Article 3 of the Notice of State Taxation Administration of The People's Republic of China on the Administration of Simple VAT Collection Policy (Guoshuihan [2009] No.90).
Eight, the general taxpayer sales of waste materials, shall not issue special invoices for value-added tax.
Since June 5438+ 10/day, 2009, general VAT taxpayers engaged in the recycling of waste materials shall not issue special VAT invoices with the words "waste materials":
Taxpayers who obtain special invoices for waste materials issued after June 65438+ 10/2009 will no longer be used as VAT deduction vouchers.
Policy basis: Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Deduction of VAT from Invoices of Waste Materials (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 2008).
Nine, the general taxpayer plasmapheresis station in accordance with the simple method to sell non-clinical blood, shall not issue a special VAT invoice.
General taxpayers who sell human blood for non-clinical use in plasma collection stations can calculate the tax payable at the rate of 3% according to a simple method, but may not issue special invoices for value-added tax.
Policy basis: Article 2 of State Taxation Administration of The People's Republic of China's Reply on Value-added Tax Policy for Non-clinical Blood (Guoshuihan [2009] No.456).
Article 4 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Degenerate VAT Collection Rate (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.36).
Ten, who meet the general taxpayer standard of value-added tax, taxpayers who do not go through the identification procedures shall not issue special invoices.
1. Except as stipulated in Article 29 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the taxpayer's sales amount exceeds the standard of small-scale taxpayers, and the taxpayer has not gone through the procedures for identifying ordinary taxpayers.
Note: Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers in the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax shall be taxed as small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.
Policy basis: Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax.
2. Anyone who meets the standard of VAT general taxpayer shall apply for the identification of VAT general taxpayer, and establish and improve account books. For those who meet the standards of ordinary taxpayers and fail to go through the identification procedures, according to the provisions of Article 30 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the tax payable shall be calculated according to the sales and value-added tax rates, and the input tax shall not be deducted, nor shall special invoices be issued:
Policy basis: Article 3 of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Determination of General VAT Taxpayers (Guoshuihan [2008]1079).
Eleven, the general taxpayer accounting is not perfect, or taxpayers who can not provide accurate tax information, shall not use special VAT invoices.
If the general taxpayer's accounting is not perfect, or can't provide accurate tax information, the tax payable shall be calculated according to the sales amount and VAT rate, and the input tax shall not be deducted, nor shall the special VAT invoice be used.
Policy basis: Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on VAT.
Twelve, the general taxpayer shall not issue special invoices for the retail consumer goods of commercial enterprises and the various incomes collected from suppliers.
1. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics that are retailed by general taxpayers in commercial enterprises shall not issue special invoices:
Policy basis: Article 10 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156).
2. Commercial enterprises shall not issue special VAT invoices for all kinds of income collected from suppliers.
Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Turnover Tax on Some Fees Charged by Commercial Enterprises from Goods Suppliers (Guo Shui Fa [2004]136).
Thirteen, export goods and services in addition to water and electricity input in special areas, export enterprises and other units shall not issue special invoices for value-added tax.
Export enterprises and other units shall not issue special invoices for value-added tax except water and electricity imported from special areas.
Policy basis: Article 11 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Measures for the Administration of Value-added Tax and Consumption Tax on Exported Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.24).
Fourteen, diamond export shall not issue special VAT invoices.
No special VAT invoice shall be issued for diamond export.
Policy basis: Article 6 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for the Collection of Value-added Tax on Diamond Trading (Guo Shui Fa [2006] 13 1No.).
Fifteen, branches, sub-branches, sub-branches, savings offices and other financial institutions to sell physical gold, shall not issue professional financial invoices made by banks.
Branches, branches and savings offices of financial institutions shall issue ordinary invoices under the unified supervision of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China to buyers when selling physical gold, and shall not issue professional financial invoices made by banks:
The purchase of ordinary invoices shall be handled by branches and sub-branches.
Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Value-added Tax on Personal Physical Gold Transactions of Financial Institutions (Guo Shui Fa [2005] 178).
Sixteen, simple tax method does not open a special ticket.
1. Except for special provisions of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, special VAT invoices can be issued for simple collection items (including simple collection items of "VAT reform").
2. Small scale taxpayers
(1) Small-scale taxpayers may not issue special VAT invoices by themselves, but may apply to the competent tax authorities for issuing special VAT invoices on their behalf.
(2) Small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and the tax authorities shall not issue special VAT invoices on their behalf. (Guoshuihan [2009] No.90)
(3) Small-scale taxpayers selling secondhand goods should issue ordinary invoices, and the tax authorities may not issue special VAT invoices on their behalf. (Guoshuihan [2009] No.90)
3. General taxpayers
(1) If a general taxpayer sells the used fixed assets and applies the simple method to levy 3% minus 2% value-added tax according to documents such as Caishui [2008] 170, Caishui [2009]9 and Caishui [20 14]57, an ordinary invoice shall be issued. (Guoshuihan [2009] No.90)
(2) Taxpayers selling secondhand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by the tax authorities. (Guoshuihan [2009] No.90)
(3) General taxpayers who sell human blood for non-clinical use at plasma collection stations can calculate the tax payable at the rate of 3% according to a simple method, but they are not allowed to issue special VAT invoices (Guo Fa [2009] No.456).