Can the service industry issue a special VAT invoice?

5, property management service invoice provisions

Taxpayers who provide property management services (general taxpayers/small-scale taxpayers) choose the simple tax calculation method, and issue 3% invoices in full, and deduct the difference between the invoice and the invoice for water charges when reporting.

If the simple tax calculation method is not selected, a special VAT invoice (/ordinary invoice) will be issued at the applicable tax rate of 6%(/ collection rate of 3%).

6, security protection service billing rules

Taxpayers who provide safety protection services (general taxpayers/small-scale taxpayers) who choose the simple tax calculation method can issue a general VAT invoice for the wages and benefits paid to expatriate employees and the social insurance and housing accumulation fund paid for them, and issue a special VAT invoice for the balance after deducting the wages and benefits paid to expatriate employees and the social insurance and housing accumulation fund paid for them (choose the differential tax); Or issue an ordinary VAT invoice for all the extra-price expenses obtained (choose to pay taxes in full).

If the simple tax calculation method is not selected, a special VAT invoice (/ordinary invoice) shall be issued in full according to the applicable tax rate of 6%(/ collection rate of 3%).

7, labor dispatch service billing regulations

If taxpayers (ordinary taxpayers/small-scale taxpayers) who provide labor dispatch services choose the simple tax calculation method, the wages and benefits paid by the employer to the dispatched employees and the amount of social insurance and housing accumulation fund paid for them can be issued with a general VAT invoice, and the total extra-price expenses obtained can be deducted from the balance of wages and benefits paid by the employer to the dispatched employees and the social insurance and housing accumulation fund handled for them, and a special VAT invoice of 5% can be issued (choose to pay the difference tax); Or issue an ordinary VAT invoice for all the extra-price expenses obtained (choose to pay taxes in full).

If the simple tax calculation method is not selected, a special VAT invoice (/ordinary invoice) shall be issued in full at the applicable tax rate of 6% (levy rate/5%).

8, human resources outsourcing service billing rules

Taxpayers who provide human resources outsourcing services pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units and social insurance and housing provident fund paid by agents.

Invoice issuance: taxpayers who provide human resources outsourcing services may not issue special VAT invoices for the wages collected and paid by the entrusting party and the social insurance and housing accumulation fund paid by the agent, but may issue ordinary VAT invoices.

9, brokerage service billing regulations

Issue a special VAT invoice (/ordinary invoice) at the applicable tax rate, and get all the extra expenses. Government funds or administrative fees collected from and paid on behalf of the entrusting party may not issue special VAT invoices, but ordinary VAT invoices may be issued.