Value-added tax (VAT) is a kind of turnover tax based on the value-added amount of goods (including taxable services) generated in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities.

Section 1 Basic Provisions for Taxpayers to Issue Invoices

1. General VAT taxpayers sell goods, provide processing, repair and replacement services and have taxable activities, and use the new system to issue special VAT invoices, general VAT invoices, unified motor vehicle sales invoices and electronic general VAT invoices.

Small-scale taxpayers included in the implementation scope of the new system will use the new system to issue general VAT invoices, unified motor vehicle sales invoices and electronic general VAT invoices.

Small-scale taxpayers who are included in the pilot project of self-issuing special VAT invoices by small-scale taxpayers can issue special VAT invoices by themselves through the new system, and the competent tax authorities will no longer issue them on their behalf. Small-scale taxpayers who are included in the pilot project of issuing special VAT invoices for small-scale taxpayers to sell their real estate and need to issue special VAT invoices still have to apply to the local tax authorities for issuing them.

Two, the units and individuals that sell goods, provide services and engage in other business activities, and collect money from foreign business operations, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.

3. When a VAT taxpayer purchases goods, services, intangible assets or real estate and asks for a special VAT invoice, it must provide the seller with the buyer's name (not a natural person), taxpayer identification number or unified social credit code, address and telephone number, account opening bank and account information, and it is not necessary to provide business license, tax registration certificate, organization code certificate, account opening permit, VAT general taxpayer qualification registration form and other relevant certificates or other supporting materials.

When purchasing goods, labor services, services, intangible assets or real estate, individual consumers do not need to provide the seller with taxpayer identification number, address and telephone number, bank and account number information, nor do they need to provide relevant certificates or other supporting materials.

Four, taxpayers should issue invoices when the VAT obligation occurs.

Five, when issuing invoices, units and individuals must fill in according to the number order, fill in the complete items, the content is true, the handwriting is clear, all copies are printed once, and the content is exactly the same, and the invoice and deduction are stamped with the special seal for invoice.

Invoices shall be issued in Chinese. National autonomous areas can use a national language commonly used in the local area at the same time.

VI. The State Administration of Taxation has compiled the Tax Classification and Coding of Goods and Services (Trial), and added the related functions of tax classification and coding of goods and services in the new system. VAT taxpayers who use the new system should use the new system to select the corresponding tax classification and code of goods and services to issue VAT invoices.

Seven, taxpayers should use the new system to issue VAT invoices online under the state of Internet connection, and the new system can automatically upload the detailed data of invoices that have been issued.

If the taxpayer cannot invoice online due to network failure and other reasons, it can still invoice within the offline invoicing time limit and the total amount of offline invoicing set by the tax authorities, and it will not be able to invoice if it exceeds the limit. Taxpayers will not be able to issue invoices if they have not connected to the network to upload the detailed data of invoices the next month after issuing invoices. Taxpayers need to connect to the network to upload invoice data before invoicing. If they still can't connect to the network, they need to bring special equipment to the tax authorities for tax filing or non-tax filing before invoicing.

The VAT invoice issued by the taxpayer that has not been uploaded is an offline invoice. The time limit for offline invoicing refers to the longest time limit that can be issued offline from the time when the first offline invoice is issued. The total amount of offline invoicing refers to the cumulative total amount excluding tax that can be invoiced offline, and the total amount of offline invoicing is calculated separately according to different ticket types.

The standards and methods for setting the time limit and total amount of off-line invoicing of taxpayers shall be determined by the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans.

In accordance with the relevant provisions, a specific taxpayer who does not use the network to pay taxes or does not have the network conditions will issue invoices offline, which is not limited by the time limit and the total amount of offline invoices.

Eight, any unit or individual shall have the following acts of false invoicing:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

9. Units and individuals who have obtained VAT invoices can log on to the national VAT invoice inspection platform () to check the invoice information of special VAT invoices, general VAT invoices, unified motor vehicle sales invoices and electronic general VAT invoices issued by the new system. When units and individuals log in to the platform for the first time through a web browser, they should download and install the root certificate file, and check the operating instructions for invoice inspection provided by the platform.

Ten, the general taxpayer in any of the following circumstances, shall not use the special VAT invoice:

(a) the accounting is not perfect, and it is impossible to accurately provide the tax authorities with the output tax, input tax, tax payable data and other relevant VAT tax information. Other contents of the above-mentioned VAT tax information shall be determined by the state taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

(2) Failing to apply for the qualification registration of general taxpayers.

(3) refusing to accept the tax authorities' handling of illegal tax acts as stipulated in the Law of the People's Republic of China on the Administration of Tax Collection.

(four) one of the following acts, which has not been corrected within a time limit after being ordered by the tax authorities:

1. Falsely issuing special VAT invoices;

2. Printing special VAT invoices privately;

3. Buy special VAT invoices from units and individuals other than the tax authorities;

4. Borrow special VAT invoices from others;

5. Failing to issue special VAT invoices according to Article 11 of the Provisions on the Use of Special VAT Invoices;

6. Failing to keep special VAT invoices and special equipment as required;

7. Failing to apply for the change and issuance of the anti-counterfeiting tax control system as required;

8. Failing to accept the inspection by the tax authorities as required.

In any of the above circumstances, if a special VAT invoice has been received, the competent tax authorities shall temporarily withhold the balance of the special VAT invoice and special tax control equipment.

Eleven, one of the following circumstances, shall not issue a special invoice for value-added tax:

(1) Selling goods to consumers, providing taxable services or engaging in taxable activities;

(two) sales of goods, provision of taxable services or taxable activities are subject to VAT exemption, except as otherwise provided by laws, regulations and State Taxation Administration of The People's Republic of China;

(3) Where the provisions of the simple collection policy of value-added tax are partially applicable:

1. The apheresis plasma station of the general VAT taxpayer sells human blood for non-clinical use and chooses simple taxation.

2. Taxpayers selling second-hand goods are subject to VAT at a reduced rate of 2% at the rate of 3% in a simple way.

3. Taxpayers selling their used fixed assets are subject to the simple method of levying VAT at the rate of 3% minus 2%.

Taxpayers who sell their used fixed assets and apply the simple method of levying value-added tax at a rate of 3% minus 2% can give up tax reduction and pay value-added tax at a rate of 3% according to the simple method, and can issue special invoices for value-added tax.

(four) other circumstances stipulated by laws, regulations and State Taxation Administration of The People's Republic of China.

Twelve, special VAT invoices should be issued according to the following requirements:

(a) the project is complete and consistent with the actual transaction;

(two) the handwriting is clear, and it is not allowed to press the line or make mistakes;

(three) the invoice and the deduction are stamped with the special invoice seal;

(4) It shall be issued according to the time when the obligation to pay value-added tax occurs.

The buyer has the right to reject special VAT invoices that do not meet the above requirements.

Thirteen, general taxpayers selling goods, providing processing, repair and replacement services and taxable behavior can be summarized to issue special VAT invoices. If a special VAT invoice is issued in summary, a List of Goods Sold or Taxable Services Provided shall be issued by using the new system, and a special invoice seal shall be affixed.

Fourteen, taxpayers lost special VAT invoices, according to the following methods:

The general taxpayer loses the deduction of the special VAT invoice. If it is certified before the loss, it can use the copy of the special VAT invoice for future reference. If it is not certified before the loss, it can use the special VAT invoice for certification and the copy of the special VAT invoice for future reference.

If the general taxpayer loses the invoice copy that has issued the special VAT invoice, the special VAT invoice deduction copy can be used as the accounting voucher, and the copy of the special VAT invoice deduction copy can be kept for future reference.

If the general taxpayer loses the invoice copy and deduction copy of the special VAT invoice that has been issued, if it is certified to be consistent before the loss, the buyer can use the copy of the corresponding special VAT invoice bookkeeping copy provided by the seller and the Certificate of Tax Return for Lost Special VAT Invoice or Certificate of Tax Return for Lost Special VAT Invoice for Cargo Transportation (hereinafter referred to as the Certificate) issued by the competent tax authority of the seller as the deduction certificate of VAT input tax; If it is not authenticated before it is lost, the buyer shall authenticate it with the copy of the corresponding special VAT invoice bookkeeping joint provided by the seller, and the copy of the special VAT invoice bookkeeping joint and the Certificate issued by the competent tax authority of the seller can be used as the deduction certificate of the VAT input tax. A copy of the special VAT invoice and the Certificate shall be kept for future reference.

Fifteen, taxpayers in the month of issuing special invoices for value-added tax, sales returns, billing errors, etc., received the returned invoice, deduction, in line with the conditions of invalidation, according to the invalid treatment; If mistakes are found when issuing, they can be invalidated immediately.

Invalid special VAT invoices shall be treated as "invalid" in the new system, and the words "invalid" shall be marked on each copy of paper special VAT invoices (including unprinted special VAT invoices), and all copies shall be retained.

At the same time, any of the following circumstances shall be regarded as the conditions for invalidation as mentioned in this article:

(a) receipt of the returned invoice and deduction, and the time does not exceed the month when the seller issues the invoice;

(two) the seller did not copy the tax and did not keep an account;

(3) The purchaser is not certified, or the certification result is "the taxpayer identification number is not certified" and "the code and number of the special VAT invoice are not certified".

Sixteen, taxpayers issued special VAT invoices, sales returns, billing errors, taxable services suspended, but do not meet the conditions for the invalidation of invoices, or because of the partial return of sales and sales discounts, it is necessary to issue special VAT invoices in red, according to the following methods:

(1) If the special VAT invoice obtained by the buyer has been used to declare the deduction, the buyer can fill in and upload the Information Form for Issuing Special VAT Invoice in Red Letter (hereinafter referred to as the Information Form) in the new system. If the corresponding information of special VAT invoice in blue letter is not filled in when filling in the Information Form, it should be temporarily transferred from the current input tax amount according to the VAT amount listed in the Information Form. After obtaining the special VAT invoice in Red Letter issued by the seller, it will be linked with the "Information Form".

If the special VAT invoice obtained by the buyer is not used to declare the deduction, but the invoice copy or deduction copy cannot be returned, the buyer shall fill in the corresponding blue VAT invoice information when filling out the Information Form.

If the special VAT invoice issued by the seller has not been delivered to the buyer, and the buyer has not used it to declare the deduction and returned the invoice and the deduction, the seller can fill in and upload the Information Form in the new system. When the seller fills in the Information Form, it should fill in the corresponding blue-ink special VAT invoice information.

(2) The competent tax authority receives the Information Form uploaded by the taxpayer through the network, and after the system automatically checks it, it generates the Information Form with the number of the red-ink invoice information form, and synchronizes the information to the taxpayer's end system.

(3) The seller shall issue a special red-ink VAT invoice based on the Information Form verified by the tax authorities, which will be issued with negative output in the new system. Red-ink VAT invoices should correspond to the Information Form one by one.

(four) taxpayers can also rely on the electronic information or paper information of the Information Form to go to the tax authorities to systematically check the contents of the Information Form.

17. After the taxpayer issues an ordinary VAT invoice, in case of sales return, wrong invoicing, suspension of taxable services, etc., but it does not meet the conditions for invalidation of the invoice, or it is necessary to issue a red-ink invoice due to partial return of sales and sales discount, the original invoice should be recovered and marked "invalid" or valid proof from the other party should be obtained.

Taxpayers who need to issue ordinary red-ink VAT invoices may issue multiple red-ink invoices within the corresponding blue-ink invoice amount. The unified invoice for red-ink motor vehicle sales should correspond to the original unified invoice for blue-ink motor vehicle sales.