Measures for the Administration of Special VAT Invoices Issued by Tax Authorities (for Trial Implementation)
Article 1 These Measures are formulated in order to further strengthen the administration of the special VAT invoices issued by tax authorities to VAT taxpayers, prevent criminals from using special invoices to evade taxes and cheat taxes, and optimize tax payment services.
Article 2 The term "issuing special invoices on behalf of others" as mentioned in these Measures means that the competent tax authorities issue special invoices for VAT taxpayers within their respective jurisdictions, and no other unit or individual may issue them on behalf of others.
Article 3 The competent tax authorities shall set up special invoice issuing posts and tax collection posts, and designate special persons to be responsible for special invoice issuing and tax collection respectively.
Article 4 Special invoices shall be issued by the VAT anti-counterfeiting tax control system. Special invoices issued by non-anti-counterfeiting tax-controlled invoicing system shall not be used as VAT input tax deduction vouchers.
VAT anti-counterfeiting and tax-controlled invoicing system shall be issued by anti-counterfeiting and tax-controlled enterprises according to regulations.
Article 5 The term "VAT taxpayer" as mentioned in these Measures refers to small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on their behalf.
Article 6 VAT taxpayers may apply to the competent tax authorities for issuing special invoices when VAT taxable acts occur.
Article 7 When applying for issuing special invoices on behalf of VAT taxpayers, they should fill in the Tax Declaration Form for Issuing Special VAT Invoices (see the annex, hereinafter referred to as the Declaration Form), together with a copy of the tax registration certificate, and go to the collection post of the competent tax authority to declare and pay taxes in full according to the tax amount indicated on the special invoices, and at the same time pay the cost of the special invoices.
Article 8 After receiving the "Declaration Form", the collection post shall review the following matters:
(a) whether it belongs to the VAT taxpayer under the jurisdiction of the tax authorities;
(2) Whether the VAT rate on the Declaration Form is filled in and the tax amount is calculated correctly.
After the audit is correct, the tax collection post should input the relevant information of the declaration form through the anti-counterfeiting tax control generation billing collection subsystem, collect taxes according to the tax amount indicated on the declaration form, issue tax payment vouchers, charge the special invoice fee at the same time, issue relevant tickets in accordance with the regulations, and timely transmit the relevant tax electronic information to the billing post.
Temporary delivery of paper documents before the anti-counterfeiting tax-controlled invoicing and taxation subsystem is not used.
The tax authorities can collect taxes in three ways, namely, tax unionpay network transfer, bank card (POS machine) transfer or cash collection.
Article 9 After paying taxes, VAT taxpayers shall apply for issuing special invoices with the declaration form, tax payment certificate and tax registration certificate.
After confirming that the electronic tax information from the collection post is consistent with the amount and tax amount on the declaration form and tax payment certificate, the billing post will issue a special invoice for the VAT taxpayer according to the principle of one-to-one correspondence between the declaration form, tax payment certificate and special invoice.
Before the anti-counterfeiting tax-controlled billing and taxation subsystem is not used, the billing post will issue invoices, customs declarations and tax payment vouchers on behalf of the billing post.
Article 10 The billing post shall fill in the relevant items of special invoices according to the following requirements:
1. Fill in the column of "Unit Price" and the column of "Amount" with the unit price and sales volume excluding VAT respectively;
2. Fill in the VAT collection rate in the "tax rate" column;
3. Fill in the uniform code and name of the tax authorities in the column of sales units on behalf of the tax authorities;
4. Fill in the tax payment certificate number in the seller's bank and account number column;
5. Indicate the name and taxpayer identification number of the VAT taxpayer in the remarks column.
Other items shall be filled in in accordance with the relevant provisions of special invoices.
Article 11 VAT taxpayers shall affix the special financial seal or invoice seal of their own units in the remarks column of special invoices issued on their behalf.
Twelfth special invoices, sales returns, sales discounts filled in the wrong, in accordance with the relevant provisions of the special invoice.
If the tax authorities fill in the wrong special invoices, they should be invalidated and reissued in the anti-counterfeiting tax-controlled invoicing system in time. Refunds after issuing special invoices shall be handled by the tax authorities in accordance with the relevant provisions on the invalidation of general VAT taxpayers or the issuance of negative special invoices. If a new invoice needs to be issued, the tax authorities shall settle the new invoice tax and the original invoice tax at the same time, and refund more and make up less; For those who do not need to re-invoice, the tax paid by the VAT taxpayer shall be refunded or deducted from the normal tax declared in the next period in accordance with relevant regulations.
Article 13 Special invoices issued for VAT taxpayers shall be made in sextuplicate, the fifth copy shall be kept by the billing post for invoice scanning and re-recording, the sixth copy shall be kept by the collection post for regularly checking the tax invoiced and collected on behalf of VAT taxpayers, and other copies shall be submitted to VAT taxpayers.
Article 14 After the person in charge of the invoice management department receives the special invoice for the post where the special invoice is issued, he goes to the special invoice selling window to receive the special invoice, and reads the electronic information of the corresponding invoice into the anti-counterfeiting tax-controlled invoicing system.