① If the customer belongs to an individual, a special VAT invoice shall not be issued;
② If the customer belongs to the company, a special VAT invoice can be issued; However, it should be reminded that if the food purchased by customers falls into one of the circumstances stipulated in Article 10 of the Provisional Regulations, the input tax shall not be deducted.
1, Guo Shui Fa [2006] 156 Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices Article 10: General taxpayers selling goods or providing taxable services shall issue special invoices to the buyers. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.
2. Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) shall not be deducted from the output tax: (1) Goods purchased or taxable services used for non-VAT taxable items, tax-exempt items, collective welfare or personal consumption; (2) Abnormal losses of purchased goods and related taxable services; (3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses; (four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council; (five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.
3. Article 21 When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice. Special invoices for value-added tax shall not be issued under any of the following circumstances: (1) selling goods or taxable services to consumers; (2) Tax exemption provisions shall apply to the sale of goods or taxable services; (3) Small-scale taxpayers sell goods or taxable services.
4. According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), the input tax on goods, services, intangible assets and real estate purchased for simple taxable items, collective welfare or personal consumption shall not be deducted from the output tax.