If a taxpayer issues special invoices for many times within one month during the counseling period, it shall pay 3% of the sales of the last special invoice in advance from the second special invoice issued in that month.

Units or individuals temporarily engaged in business activities outside the province, autonomous region or municipality directly under the Central Government where the enterprise is located may use invoices purchased from the tax authorities of the province, autonomous region or municipality directly under the Central Government where the enterprise is located.

What are the rules for general taxpayers to purchase special VAT invoices during the counseling period?

According to the provisions of Articles 8 and 9 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2010] No.40), the competent tax authorities issue special invoices to taxpayers in limited amount during the counseling period. (1) For small-scale commercial wholesale enterprises that implement tax counseling period management, the maximum invoicing limit of special invoices for receiving and purchasing shall not exceed100000 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 counseling period, the purchase and receipt of taxpayers' special invoices shall be controlled according to the time limit, 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. If a taxpayer purchases a special invoice before using it up during the counseling period, the number of special invoices sold by the competent tax authorities shall not exceed the difference between the number of approved special invoices purchased each time and the number of unused special invoices. In addition, if taxpayers purchase special invoices for many times within one month during the counseling period, they will pay 3% of the sales of special invoices purchased and issued last time in advance from the second purchase of special invoices in that month. If VAT is not paid in advance to the tax authorities, the competent tax authorities shall not sell special invoices to them. When taxpayers pay VAT in advance, they should provide the account for receiving and purchasing the special invoices issued.

Can taxpayers receive special invoices multiple times a month during the counseling period?