Article 8 of the Measures for the Administration of Tax Counseling Period for General VAT Taxpayers stipulates that the competent tax authorities shall issue special invoices to taxpayers during the counseling period in a limited amount, namely:

(1) For small business wholesale enterprises that implement the management of tax counseling period, the maximum invoicing limit for receiving and purchasing special invoices shall not exceed 100,000 yuan; The maximum invoicing limit of other general taxpayers' special invoices should be re-approved according to the actual operation of the enterprise.

(2) During the tutorial period, the purchase and purchase of taxpayers' special invoices shall be controlled on a per-time basis, and the competent tax authorities may verify the supply quantity of special invoices each time according to the taxpayer's business conditions, but the number of special invoices sold each time shall not exceed 25.

It should be noted that, in the tutorial period, if taxpayers purchase special invoices after they have not used them up, the number of copies of special invoices sold by the competent tax authorities shall not exceed the difference between the number of copies of special invoices approved for each purchase and the number of copies of unused special invoices. According to the Notice of State Taxation Administration of The People's Republic of China on Amending the Basis for Citing Rules and Regulations in Certain VAT Normative Documents (Guo Shui Fa [2009]10), Since 2009 1 month 1 day, enterprises must pay VAT in advance according to 4% of the sales of special invoices, and change it to 3%.

How to pay the advance tax for the purchase of invoices during the counseling period?

1. According to Item 3 of Article 3 of State Taxation Administration of The People's Republic of China's Emergency Notice on Strengthening the Administration of Value-added Tax Collection of Newly-established Commercial Enterprises (No.37 [2004] of the State Administration of Taxation), if the number of purchases made by ordinary taxpayer enterprises during the counseling period cannot meet the business needs of the current month, they can purchase again, but before each purchase increase, they must pay the value-added tax to the competent tax authorities in advance according to 4% of the sales of the special invoices that have been purchased and issued last time.

2. According to the provisions of Article 7 of the Notice on Amending the Basis of Quotation of Regulations and Rules in Certain Value-added Tax Normative Documents (Guo Shui Fa [2009]10), State Taxation Administration of The People's Republic of China's Emergency Notice on Strengthening the Management of Value-added Tax Collection of Newly-established Commercial Enterprises (Guo Shui Fa Dian [2004] No.37), Item 3 of Article 3 concerning the purchase of special invoices by enterprises must be paid in advance at 4% of the sales of special invoices.

How much can a taxpayer buy a special invoice at a time during the counseling period? On the whole, after the introduction materials explained by Xiaobian, the students should be very clear that enterprises can receive and purchase special invoices for value-added tax during the counseling period; But it will definitely be limited. If you have any other questions about the relevant information mentioned above, you might as well come here to consult an accounting teacher.