It is understood that at present, two types of small-scale taxpayers in China's accommodation industry and forensic consulting industry can issue special invoices for value-added tax by themselves, and small-scale taxpayers in construction industry can also issue special invoices for value-added tax by themselves from June this year 1. In view of this, Cai Caijun sorted out the problems that small-scale taxpayers often encounter when issuing special tickets. What information do you need? How to declare? What risks need to be guarded against? Full of pure dry goods, friends look over!

What information do small-scale taxpayers need to open special tickets?

1, the names of the buyer and the seller;

2. Tax registration number, address and telephone number;

3. Opening bank and account number;

4. Name, specification and unit of measurement of the goods or taxable services;

5. Quantity, unit price, amount, collection rate and tax amount of the goods.

How to declare the special tickets issued by small-scale taxpayers?

1, a card for logging on the website of the IRS;

2. Print the application form for special VAT invoice (in triplicate);

3. Fill in the application form and provide relevant documents;

4. Original ID card of the agent;

5. Copy of the company's business license and stamp of the invoice;

6. Scan the QR code of the application form to read the data;

7. Check the duty-paid invoices and print them.

What are the precautions for small-scale taxpayers to issue invoices by themselves?

1. After receiving and purchasing the invoice, you need to go to the tax authorities for verification within three months, and you need to go to the door for verification if the invoice is not finished;

2. If the invoice is invalid, ensure that the invoice is in triplicate;

All invoices must be issued on the same day.

Under what circumstances can small-scale taxpayers be exempted from tax?

Small-scale taxpayers with monthly sales of less than 30,000 yuan (90,000 yuan in a quarter) can issue ordinary VAT invoices corresponding to their business scope, and those who do not issue sales invoices can be exempted from tax. However, if small-scale VAT taxpayers need to apply to the tax authorities for issuing (or issuing) special VAT invoices, they should still pay VAT in advance.

Risks that small-scale taxpayers need to guard against

1. Small taxpayers need to strengthen their financial system;

2. Small-scale taxpayers don't know enough about special tickets;

3. Be wary of criminals trying to obtain false special fares;

4. The tax authorities may impose a fine of not more than 500,000 yuan for falsely issuing special tickets.

5. Anyone suspected of constituting the crime of falsely issuing special tickets can be sentenced to life imprisonment at the highest.

Scope of self-issued special invoices by small-scale taxpayers

1. The acceptance scope of self-filling special tickets is not limited to taxpayers in the accommodation industry and forensic consulting industry. Small-scale taxpayers in accommodation industry and forensic consulting industry can issue special invoices by themselves through the new VAT invoice management system as long as they provide VAT taxable services and both parties need to issue special invoices.

2. Small-scale taxpayers in the accommodation industry and forensic consulting industry need special VAT invoices only through the new VAT invoice management system, and can't find the competent tax authorities to open them on their behalf.

3. Real estate acquired by small-scale taxpayers in the accommodation industry and forensic consulting industry. Special VAT tickets do not belong to the scope of self-issuance, and they still have to apply to the competent tax authorities for issuance. However, the leased real estate still belongs to the scope of self-issuance, and special invoices can be issued by itself.

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