Under any of the following circumstances, the general taxpayer shall not purchase and use special invoices:
1, accounting is not perfect, that is, the output tax, input tax and taxable amount of value-added tax cannot be accurately calculated according to the requirements of accounting system and tax authorities;
2. If it is impossible to accurately provide the tax authorities with relevant VAT tax information such as VAT output tax, input tax and tax payable, the contents of the above other relevant VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China;
3. Whoever commits any of the following acts and fails to make corrections within a time limit after being ordered by the tax authorities, privately prints special invoices, buys special invoices from individuals or units outside the tax authorities, borrows special invoices from others, provides special invoices to others, fails to issue special invoices in accordance with Article 5 of these Provisions, fails to keep special invoices in accordance with the provisions, fails to declare the purchase, use and storage of special invoices in accordance with Article 16 of these Provisions, and fails to accept inspection by the tax authorities in accordance with the provisions;
All the goods sold are duty-free.
legal ground
Provisions on the use of special VAT invoices
Article 3 General taxpayers shall use special invoices through the VAT anti-counterfeiting and tax control department. Use includes receiving and purchasing, issuing, canceling and authenticating paper invoices and their corresponding data messages.
The anti-counterfeiting tax control system mentioned in these Provisions refers to the computer management system approved by the State Council, which uses special equipment and general equipment, and adopts digital password and electronic storage technology to manage special invoices.
The special equipment mentioned in these Provisions refers to equipment such as golden tax cards, IC cards and card readers.
The general equipment mentioned in these Provisions refers to computers, printers, scanning instruments and other equipment. Article 5 Special invoices shall be subject to the management of the maximum invoicing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice cannot reach.
The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law. If the maximum billing limit is below100000 yuan, it shall be examined and approved by the county-level tax authorities; The maximum billing limit is one million yuan, which shall be examined and approved by the municipal tax authorities; If the maximum invoice amount is more than10 million yuan, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level are responsible for the specific issuance of the anti-counterfeiting tax control system.
The tax authorities shall conduct on-the-spot verification when approving the maximum invoice issuing limit. Approved the use of the maximum billing limit100000 yuan and below, by the county tax authorities sent on-site inspection; Approved the use of the maximum billing limit of one million yuan, by the municipal tax authorities sent on-site verification; If the maximum billing limit is approved as10 million yuan or more, the local tax authorities will send people to conduct on-the-spot verification and report the verification data to the provincial tax authorities for review.