Can I issue a special VAT invoice for simple collection?

Those who meet the requirements can issue special invoices for value-added tax.

(1) Except for the special provisions of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, special VAT invoices can be issued for simple collection items (including simple collection items of "VAT reform"). Self-billing taxpayers can issue special VAT invoices by themselves, and small-scale taxpayers can apply to the competent tax authorities for issuing special VAT invoices on their behalf.

(2) At present, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have specifically stipulated that it is not allowed to issue special VAT invoices for simple items.

1. General taxpayers selling their used fixed assets should issue ordinary invoices. According to documents such as Caishui [2008] 170, Caishui [2009] No.9, Caishui [2008] No.2007, special invoices for value-added tax shall not be issued. 20 1457.

2. Small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and the tax authorities shall not issue special VAT invoices on their behalf.

3. Taxpayers selling secondhand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by the tax authorities.

Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". Among them, the duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "100000 Yuan Limited Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to distinction.

When issuing invoices, the invoice header should be consistent with the full name of the enterprise. VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers.

Extended data function

(1) Special VAT invoice is a commercial voucher. Because the purchase tax is deducted by the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which plays the role of legal proof of the seller's tax obligation and the buyer's input tax.

(2) All links of goods from initial production to final consumption can be connected through special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden

receipt

Invoice refers to the money issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities. Invoices in the current tax system are divided into two categories: (ordinary invoices) and (special invoices for value-added tax). Ordinary invoices refer to invoices used by taxpayers other than special VAT invoices.

Simply put, an invoice is the original proof of the cost, expense or income incurred.

For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.

Baidu encyclopedia-special invoice for value-added tax