It is reported that all differential taxation items must be invoiced in full according to the applicable tax rate or collection rate. Differential taxation is not recommended to be realized through the differential invoicing function in the invoicing software, but through the method of differential declaration, that is, through the reporting of data 3 attached to the VAT tax return and data 1 attached to the VAT tax return.

In the first case, it is expressly stipulated in the difference deduction policy that special VAT invoices cannot be issued, such as wages, insurance, welfare expenses and provident fund that can be deducted from labor dispatch and human resources outsourcing services. In this case, we have two choices in invoice issuance. If the buyer wants a special ticket, then two invoices will be issued (the part after the difference is issued and the part after the difference is deducted will be issued with a general ticket). If the buyer doesn't want a special ticket, then a full general ticket will be issued. Then deduct part of the amount corresponding to the difference, and fill in the relevant lines in Schedule III and Column 12- 14 in Schedule I respectively, so as to realize the difference taxation. For a small example of invoice issuing, a labor dispatch enterprise receives RMB 0/000000 from the employing enterprise, of which RMB 800000 is used to pay the wages, insurance, etc. of the dispatched workers, and the employing enterprise requests to issue special invoices, then the labor dispatch enterprise should issue two invoices, a special invoice of RMB 200000 and an ordinary invoice of RMB 800000 (at the applicable tax rate).

The second situation is that there is no policy to issue special invoices for value-added tax for the difference, such as the subcontracting money deducted by Jian' an enterprises and the tap water consumption collected by property companies. Then, the invoice issuing method is one: one-vote settlement, or a special invoice, or an ordinary invoice. For example, if a Jian 'an enterprise receives the project payment excluding tax/kloc-0.00 million from Party A and subcontracts 800,000 yuan (also excluding tax), and the enterprise chooses simple collection, then the value-added tax payable by the enterprise is (/kloc-0.00-80) * 3% = 0.6 million yuan. If Party A requires Jian 'an enterprise to issue a special invoice, the enterprise shall give it to Party A according to/.

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