1 Small-scale VAT taxpayers who apply to the tax authorities for special VAT invoices will have to pay VAT when issuing them.

2. The formula for calculating the tax payable of general VAT taxpayers is: tax payable = output tax-input tax, which needs to be judged: when the output tax-input tax is greater than zero, it needs to be paid, and when the output tax-input tax is less than zero, it needs not to be paid, and it will be carried forward to the next period for further deduction.

3, the accommodation industry and visa industry (small-scale taxpayers) value-added tax invoices will be paid.

In a word: VAT special invoices issued by small-scale taxpayers are subject to VAT as long as they are issued, and VAT general taxpayers have to calculate whether to pay taxes. Because value-added tax is a turnover tax, it is deducted from the next one.

Caishui No.201636

Article 21 The taxable amount of the general taxation method refers to the balance after the current output tax is deducted from the current input tax. Calculation formula of tax payable:

Taxable amount = current output tax-current input tax

When the current output tax amount is less than the current input tax amount, the insufficient part can be carried forward to the next period for further deduction.