Can the special VAT invoice issued by social security outsourcing be deducted?

The special VAT invoice issued by social security outsourcing can be deducted from the input. But under normal circumstances, social security does not open special VAT tickets.

Carrying out special invoices for value-added tax is a key step of value-added tax reform. It is different from ordinary invoice, not only has the function of commercial voucher, but also the buyer has to pay value-added tax to the seller because of the tax deduction by invoice.

It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.

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.

Although some special invoices that have been issued have not been certified by the buyer, the buyer can also issue a notice, and the seller can reissue the invoices accordingly. The Supplementary Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2007]18) stipulates the following two situations:

(1) Due to the deduction of special invoices, the invoices cannot be authenticated.

(2) If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not authenticated, the buyer shall fill in the application form, fill in the specific reasons and the information of the corresponding special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination.

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