Consumers can issue special invoices for value-added tax as long as they accurately inform the hotel of the above information without providing copies of relevant licenses. Therefore, in order to confirm whether the payer is qualified, some payees sometimes ask the other party to issue a copy or scanned copy of the business license and tax registration certificate.
VAT invoices are divided into ordinary VAT invoices and special VAT invoices, and there is no difference in appearance between them. The real difference lies in whether the payer can use the invoice to deduct, which is mainly the work of the financial department of the unit.
For ordinary VAT invoices, the issuing procedure is the same as that of ordinary invoices issued by people in the past, which can be issued by "individuals" or by payers who provide company names. Therefore, for ordinary consumers, there is no extra procedure for issuing ordinary VAT invoices.
Even the ordinary VAT invoice issued by the issuing unit can be issued directly by dictating the name of the unit.
Extended data
No unit or individual may have the following acts of falsely issuing invoices:
(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.
Under any of the following circumstances, the general taxpayer shall not use the special VAT invoice:
(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) Failing to apply for the qualification registration of general taxpayers.
(three) refuses to accept the tax authorities to deal with the illegal tax acts stipulated in the "People's Republic of China (PRC) tax collection and management law".
Baidu Encyclopedia-VAT Invoice