DocumentNo.: Guo Shui Fa [2006] 156

Issued by: State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Date of promulgation: 2006- 10- 17.

The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

In order to meet the needs of the management of special VAT invoices, standardize the use of special VAT invoices, and further strengthen the management of VAT collection, State Taxation Administration of The People's Republic of China revised the existing regulations on the use of special VAT invoices on the basis of extensive consultation. The revised Regulations on the Use of Special VAT Invoices are hereby printed and distributed to you, and shall come into force on June 5438+ 10/day, 2007.

Tax authorities at all levels should do a good job in publicity, strengthen the training of tax personnel and taxpayers, and ensure that the new regulations are put in place. If there is any problem in the implementation, please report it to State Taxation Administration of The People's Republic of China (turnover tax management department) in time.

Attachment: 1 Maximum bill limit application form

2. List of goods sold or taxable services provided

3. Issue an application form for special VAT invoice in scarlet letter.

4. Issue a notice of special VAT invoice in scarlet letter

5. Lost the tax return voucher of special VAT invoice.

State Administration of Taxation (SAT)

October 17th, 2006

Provisions on the use of special VAT invoices

Article 1 In order to strengthen the administration of value-added tax collection and standardize the use of special invoices for value-added tax (hereinafter referred to as special invoices), these Provisions are formulated in accordance with the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and its implementing rules, the Law of People's Republic of China (PRC) on Tax Collection and Management and its implementing rules.

Article 2 Special invoices are invoices issued by general taxpayers of value-added tax (hereinafter referred to as general taxpayers) for selling goods or providing taxable services, and are the vouchers for buyers to pay value-added tax and deduct the input tax of value-added tax in accordance with the relevant provisions of value-added tax.

Article 3 General taxpayers shall use special invoices through the VAT anti-counterfeiting tax control system (hereinafter referred to as the anti-counterfeiting tax control system). 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 4 Special invoices are composed of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.

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.

When applying for the maximum billing limit, general taxpayers need to fill in the Application Form for the Maximum Billing Limit (attachment 1).

Article 6 After purchasing special equipment, general taxpayers shall submit the Application Form for Maximum Invoice Limit and the Invoice Receiving and Purchasing Book to the competent tax authorities for initial issuance.

The term "initial issuance" as mentioned in these Provisions refers to the act that the competent tax authorities load the following information of general taxpayers into blank tax cards and IC cards.

(a) the name of the enterprise;

(2) the tax registration code;

(3) billing limit;

(4) the amount of tickets purchased;

(5) The name and password of the ticket purchaser;

(6) Number of billing machines;

(seven) other information stipulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.

Where the information listed in items 1, 3, 4, 5, 6 and 7 changes, the general taxpayer shall apply to the competent tax authority for change of certification; If the information changes for the second time, it shall apply to the competent tax authorities for cancellation of issuance.

Article 7 General taxpayers shall receive and purchase special invoices with the invoice receiving and purchasing book, IC card and the identity certificate of the agent.

Article 8 Under any of the following circumstances, a general taxpayer may not issue a special invoice for receiving and purchasing:

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

(2) Refusing to accept the tax authorities' handling of tax violations as stipulated in the Tax Administration Law.

(three) one of the following acts, after being ordered by the tax authorities to make corrections within a time limit, is still not corrected:

1, falsely issuing special VAT invoices;

2. Printing special invoices privately;

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

4. Borrow special invoices from others;

5. Failing to issue special invoices in accordance with Article 11 of these Provisions;

6. Failing to keep special 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.

Under any of the above circumstances, if a special invoice has been purchased, the competent tax authorities shall temporarily withhold the balance of the special invoice and IC card.

Article 9 In any of the following circumstances, the special invoices and special equipment mentioned in Article 8 of these Provisions are not kept as required:

(a) there is no special person to keep the special invoices and special equipment;

(2) Failing to store special invoices and special equipment as required by the tax authorities;

(three) the special invoice deduction, the notice of certification results and the list of certification results consistent with the certification are not bound;

(4) Destroying the basic invoices without inspection by the tax authorities.

Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer.

Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.

Small-scale taxpayers of value-added tax (hereinafter referred to as small-scale taxpayers) may apply to the competent tax authorities for issuing special invoices.

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.

Article 11 Special invoices shall be issued in accordance with the following requirements:

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

(two) the handwriting is clear, and no line pressing or mistakes are allowed;

(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal;

(4) It shall be issued according to the time when the VAT obligation occurs.

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

Article 12 General taxpayers may issue special invoices when selling goods or providing taxable services. Where special invoices are issued in summary, the List of Goods Sold or Taxable Services Provided (Annex 2) shall be issued by using the anti-counterfeiting tax control system, and the special financial seal or invoice seal shall be affixed.

Thirteenth general taxpayers issued special invoices, sales returns, billing errors, etc., and received the returned invoices and deducted them that met the conditions for invalidation, which was deemed invalid; If an error is found during issuance, it can be invalidated immediately.

Invalid special invoices are treated as "invalid" in the anti-counterfeiting tax control system, and each copy of paper special invoices (including unprinted special invoices) is marked with the word "invalid", and all copies are retained.

Article 14 After the general taxpayer obtains the special invoice, the sales are returned, the invoice is wrong, etc. , but does not meet the void conditions, or some sales returns or sales discounts occur, the buyer shall fill in an application form for issuing special VAT invoices in red ink to the competent tax authorities (hereinafter referred to as the application form, Annex 3).

The blue special invoice corresponding to the application form shall be certified by the tax authorities.

If the certification result is "qualified" and the VAT input tax has been deducted, the general taxpayer does not fill in the corresponding blue special invoice information when filling out the application form.

If the certification result is "the taxpayer identification number does not match the certification" or "the code and number of the special invoice do not match the certification", the general taxpayer should fill in the corresponding blue special invoice information when filling out the application form.

Article 15 This application form is made in duplicate, with the first copy kept by the buyer. The second copy shall be kept by the competent tax authorities of the buyer.

The "Application Form" shall be stamped with the special financial seal of the general taxpayer.

Article 16 The competent tax authorities shall, after examining the application forms filled out by ordinary taxpayers, issue the Notice of Issuing Special VAT Invoices in Red Letter (hereinafter referred to as the Notice, Annex 4). The notice should correspond to the application form one by one.

Article 17 This notice is made in triplicate: the first copy shall be kept by the competent tax authorities of the buyer; The second copy shall be sent by the buyer to the seller for retention; The third copy shall be kept by the buyer.

The notice shall be stamped with the seal of the competent tax authority.

"Notice" shall be bound into volumes on a monthly basis and managed in accordance with the provisions on the storage of special invoices.

Article 18 The buyer must temporarily transfer the value-added tax amount listed in the notice from the current input tax amount. If it is not deducted from the VAT amount, it can be included in the current input tax amount. After obtaining the special invoice in scarlet letter issued by the seller, it will be used as the accounting voucher together with the retained copy. In any of the circumstances listed in the fourth paragraph of Article 14 of these Provisions, the input tax shall not be transferred out.

Article 19 The seller shall issue a special invoice in red on the basis of the notice provided by the buyer, and issue it in the anti-counterfeiting tax control system.

The special invoice in scarlet letter should correspond to the notice one by one.

Article 20 Any of the following circumstances shall be deemed as invalid conditions as mentioned in these Provisions:

(1) The receipt and payment time of the returned invoice shall 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 buyer is not authenticated or the authentication result is "the taxpayer identification number does not match the authentication" or "the special invoice code and number do not match the authentication".

The term "tax copying" as mentioned in these Provisions refers to copying billing data messages with IC cards or IC cards and floppy disks before tax declaration.

Article 21 General taxpayers who issue special invoices shall declare and pay taxes to the competent tax authorities within the VAT declaration period, and may declare and pay taxes to the competent tax authorities several times within the declaration month.

The term "tax declaration" as mentioned in these Provisions refers to taxpayers submitting billing data messages to tax authorities with IC cards or IC cards and floppy disks.

Twenty-second due to problems such as the quality of IC cards and floppy disks, it is impossible to make tax returns, and IC cards and floppy disks should be replaced.

Due to hard disk damage, replacement of the golden tax card and other reasons, the original or copy of the special invoice bookkeeping copy that has not been filed with the tax authorities is provided, and the competent tax authorities make up the billing data.

Article 23 When a general taxpayer cancels tax registration or becomes a small-scale taxpayer, he shall return the special equipment and unused paper invoices to the competent tax authorities.

The competent tax authorities shall submit special invoices and dispose of special equipment in accordance with the requirements of relevant safety management.

Article 24 The invalidation of special invoices mentioned in Article 23 of these Provisions means that the competent tax authorities cut corners on paper special invoices according to the word "V" and invalidate the corresponding special invoice data messages.

The cancelled special paper invoice shall be returned to the taxpayer.

Twenty-fifth special invoices used to offset the input value-added tax shall be certified by the tax authorities (except as otherwise provided by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)). The certified special invoice shall serve as the accounting voucher of the buyer and shall not be returned to the seller.

The authentication mentioned in these Provisions refers to the identification and confirmation of the data listed in the special invoice by the tax authorities through the anti-counterfeiting tax control system.

The term "certification conformity" as mentioned in these Provisions means that the taxpayer's identification number is correct, and the ciphertext listed in the special invoice is consistent with the plaintext after interpretation.

Article 26 After certification, any of the following circumstances shall not be used as the VAT input tax deduction voucher, the tax authorities shall return the original, and the buyer may request the seller to issue a new special invoice.

(1) cannot be authenticated.

The term "unable to authenticate" as mentioned in these Provisions means that the ciphertext or plaintext listed in the special invoice cannot be recognized and the authentication result cannot be produced.

(two) the taxpayer identification number certification does not match.

Inconsistent authentication of taxpayer identification number as mentioned in these Provisions refers to that the buyer's taxpayer identification number listed in the special invoice is wrong.

(3) The code and number authentication of the special invoice are inconsistent.

Inconsistency in the authentication of special invoice codes and numbers as mentioned in these Provisions means that the ciphertext listed in special invoices is inconsistent with the plaintext codes or numbers after being interpreted.

Twenty-seventh certified, under any of the following circumstances, it shall not be used as a deduction voucher for input value-added tax for the time being, and the tax authorities shall detain the original, find out the reasons and deal with it according to the circumstances.

(1) Duplicate authentication.

The term "duplicate certification" as mentioned in these Provisions refers to the re-certification of the same special invoice that has been certified.

(2) The ciphertext is incorrect.

The term "incorrect ciphertext" as mentioned in these Provisions means that the ciphertext listed in the special invoice cannot be interpreted.

(3) The authentication is inconsistent.

Inconsistency in authentication as mentioned in these Provisions refers to that the taxpayer identification number is wrong, or that the ciphertext listed in the special invoice is inconsistent with the plain text after interpretation.

The certification discrepancy referred to in this item does not include the situations listed in Item 2 and Item 3 of Article 26.

(four) as a special invoice out of control.

The term "out-of-control special invoices" as mentioned in these Provisions refers to the special invoices that have been registered as out-of-control special invoices at the time of certification.

Article 28. If the general taxpayer loses the invoice copy and deduction copy of the special invoice that has been issued, and it is proved that they are consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the Tax Declaration Form for Lost Special VAT Invoice issued by the local competent tax authorities of the seller (Annex 5), which can be used as the input VAT deduction certificate after being audited by the competent tax authorities of the buyer; If it is not certified before loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. Certified copies of the Special Invoice Bookkeeping Joint issued by the local competent tax authorities of the seller and the Tax Declaration Form for Lost Special VAT Invoice can be used as VAT input tax deduction vouchers after being examined and approved by the competent tax authorities of the buyer.

The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall be kept for future reference.

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

Twenty-ninth special invoice deduction can not be certified, you can use special invoices to apply for certification to the competent tax authorities. A special invoice should be kept for future reference.

Thirtieth the provisions shall be implemented as of June 65438+ 10/day, 2007. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [1993] 150), Supplementary Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Use of Special VAT Invoices (Guo Shui Fa [1994]056), Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing Special VAT Invoices for Small Enterprises (Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Special VAT Invoices for Commercial Retail Enterprises (Guo Shui Fa [1994] No.081), Notice of State Taxation Administration of The People's Republic of China on Amending the Notice of State Taxation Administration of The People's Republic of China on Strictly Controlling the Use Scope of Special VAT Invoices (Guo Shui Fa [2000] No.075), Notice of State Taxation Administration of The People's Republic of China on Strengthening the Management of the Maximum Billing Limit of Anti-counterfeiting Tax-controlled Billing System (Guo Shui Fa [20065438+0] No.57), The notice of State Taxation Administration of The People's Republic of China on the tax treatment of special VAT invoices issued by the general VAT taxpayers who lost the anti-counterfeiting tax control system (Guo Shui Fa [2002] No.010) and the notice of State Taxation Administration of The People's Republic of China on further strengthening the management of the maximum billing limit of the anti-counterfeiting tax control billing system (Guo Shui Fa [2002] No.33) shall be abolished at the same time. If the relevant policies and regulations are inconsistent with these Provisions, these Provisions shall prevail.

Attachment 1

Maximum billing limit application form

Application (to be filled in by the enterprise) Enterprise name tax registration code

Address contact phone number

Apply for the maximum billing limit □ 1 100 million yuan□10 million yuan□10 million yuan.

□ one hundred thousand yuan □ ten thousand yuan □ one thousand yuan

(Please tick "√" in □ before selecting the amount)

Handler (signature): Enterprise (seal):

Year, month, sun, moon, sun.

The tax authorities at the county level shall verify the maximum billing limit:

Handler (signature): approver (signature): tax authority (seal)

Year, month, year, month, year, month, day.

Maximum billing limit approved by the municipal tax authorities:

Handler (signature): approver (signature): tax authority (seal)

Year, month, year, month, year, month, day.

Maximum billing limit approved by provincial tax authorities:

Handler (signature): approver (signature): tax authority (seal)

Year, month, year, month, year, month, day.

Note: This application form is made in duplicate: the first copy is kept by the applicant; The second copy shall be retained by the county tax authorities.

Annex 2

List of goods sold or taxable services provided

Name of buyer:

Name of seller:

Special VAT invoice code:No.: * * * Page

The serial number, name, specification, model, unit quantity, unit price, gold content, tax rate and tax amount of the goods (services)

comment

Completion date: year month day.

Note: This list is made in duplicate: the first copy shall be kept by the seller; The second copy is sent by the seller to the buyer.

Annex 3

Application form for issuing special VAT invoice in scarlet letter

No.

Name of seller and name of buyer

Tax registration code tax registration code

write out

The Scarlet Letter

For a special purpose

receipt

Content goods (services)

Name Unit Price Quantity Amount Tax

Total-

Explain that the corresponding blue special invoice deducts the VAT output tax:

Deduct □

Not deducted □

Taxpayer identification number authentication does not match □

Special invoice code and number authentication are inconsistent □

Code printed in the password area corresponding to the blue special invoice:

Number:

Reasons for issuing special invoices in scarlet letter:

Disclaimer: The content of the application form provided by our company is true, otherwise it will bear relevant legal responsibilities.

Agent of the Buyer: Name of the Buyer (seal):

date month year

Note: This application is made in duplicate: the first copy is kept by the buyer; The second copy shall be kept by the competent tax authorities of the buyer.

Annex 4

Notice of Issuing Special VAT Invoice in Red Letter

Completion date: year month day.

Name of seller and name of buyer

Tax registration code tax registration code

Goods (services) with red-ink invoices

Name Unit Price Quantity Amount Tax

Total-

explain

Input tax needs to be transferred out □

Input tax does not need to be transferred out □

Taxpayer identification number authentication does not match □

Special invoice code and number authentication are inconsistent □

Code printed in the password area corresponding to the blue special invoice:

Number:

Reasons for issuing special invoices in scarlet letter:

Handler: Person in Charge: Name of competent tax authority (seal):

Note: 1. This notice is made in triplicate: the first copy shall be kept by the competent tax authorities of the buyer; The second copy is sent by the buyer to the seller for retention; Third, the buyer keeps it.

2. The notice shall be consistent with the application form.

3. The seller shall go to the competent tax authorities for verification after issuing the special invoice in scarlet letter.

Annex 5

Lost VAT special invoice tax return voucher

No.

Name of seller and name of buyer

Tax registration code tax registration code

throw

lose

raise

value

tax

special

use

hair

ticket

Invoice Code Invoice Number Commodity Name (Service) Unit Price Quantity Amount Tax

report

tax

and

accept

tax

expand

report

feel

situation

Time of tax declaration:

Time of tax declaration:

Handler: Person in charge:

Name of competent tax authority (seal):

date month year

comment

Note: This certificate is made in triplicate: the first copy is kept by the competent tax authorities of the seller; The second copy shall be kept by the seller; Third, the buyer's competent tax authorities keep it.

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