Ordinary VAT invoices are composed of basic invoices or basic invoices plus other invoices. The basic vouchers are two vouchers, invoice vouchers and charge-to-account vouchers.

Special invoices for value-added tax are composed of basic invoices or basic invoices plus other invoices. The basic copy is triplicate, and the first copy is the invoice copy of the seller, which is the seller's accounting voucher, that is, the seller is the original voucher for selling goods. The tax amount on the face refers to the output tax amount, and the amount refers to the tax-free amount of the goods sold. Price invoice triplicate has copy function, and the triplicate content is consistent. The first copy is the bookkeeping copy, which is used by the seller for bookkeeping.

Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from the ordinary invoice, it not only has the function of commercial voucher, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the 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. Taking100000 yuan as an example, it can be divided into100000 yuan version and limited100000 yuan version. Among them, the duty-free price of100000 yuan version can exceed100000 yuan, while the duty-free price of "limited100000 yuan version" cannot exceed100000 yuan. In daily work, we should pay attention to the 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.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is the input tax.

The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:

Input tax is equal to the purchase price multiplied by the deduction rate.

(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

The adjustment of deduction items and deduction rate shall be decided by the State Council.