No, starting from January 1st, the tax authorities have switched from issuing special VAT invoices to small-scale taxpayers manually to issuing tax invoices through the anti-counterfeiting tax control system.

1. After switching to the anti-counterfeiting tax control system for issuance, it not only avoids the shortcomings of illegible handwriting, ambiguous names of goods, and poor calculation accuracy that are easy to occur by manual issuance, but also prevents criminals from using agency invoices. Carry out illegal and criminal activities of tax evasion and plug tax loopholes. At the same time, according to the notice and regulations of the State Administration of Taxation, when collecting information on special value-added tax invoices through the anti-counterfeiting tax control system, the "Agency Issuance of Invoices" will no longer be filled in. Issuing List".

2. However, general taxpayers of value-added tax who obtain special value-added tax invoices issued manually by the tax authorities must declare deductions to the competent tax authorities before the end of the tax declaration period in March and fill in the " Deduction List for Agency Invoices", input tax shall not be deducted after the expiration date.

Extended information:

Management of issuance of special value-added tax invoices.

1. Basic regulations. General taxpayers who sell goods (including goods deemed to be sold) and taxable services, and non-taxable services that are subject to VAT according to the implementation details of the Interim Regulations on Value-Added Tax, must issue special invoices to the purchaser unless otherwise specified. .

2. Special provisions. General taxpayers of VAT are not allowed to issue special VAT invoices under the following circumstances.

(1) Sales of taxable items to consumers;

(2) Sales of tax-free items;

(3) Sales of goods declared for export, overseas Selling taxable services;

(4) Using goods for non-taxable items;

(5) Using goods for collective welfare or personal consumption;

(6) Providing non-taxable services (except those subject to value-added tax), transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices are not required.

3. Time regulations for filling out special invoices. Special invoices must be issued according to the following time requirements:

(1) If advance payment, collection and acceptance, or entrusted bank collection and settlement are used, the day when the goods are shipped;

( 2) If the payment and delivery settlement method is adopted, it will be the day when the payment is received;

(3) If the credit sale or installment payment settlement method is adopted, it will be the day of the payment date stipulated in the contract;

(4) The day when the goods are delivered to others for sale on consignment is the day when the consignment list sent by the principal is received;

(5) A taxpayer with two or more institutions and unified accounting shall When goods are transferred from one organization to other organizations for sale, value-added tax shall be levied on the day the goods are transferred according to regulations;

(6) If goods are provided as investments to other units or individual traders, value-added tax shall be levied on the day the goods are transferred. The day on which the goods are transferred;

(7) The day when the goods are distributed to the shareholders shall be the day on which the goods are transferred.

Baidu Encyclopedia-Invoice Issuance