It is possible to issue special invoices to general taxpayers under the simplified levy.

Business enterprises providing tangible movable property leasing services can issue special VAT invoices when applying the 3% simplified levy policy. However, if there are tax incentives to reduce the 2% levy, you can not issue special invoices for VAT.

The Implementation Measures for the Pilot Program of Business Tax Conversion to Value-added Tax stipulates that the tax calculation methods of VAT include general tax calculation method and simple tax calculation method. General taxpayers are subject to the general method of tax calculation for the provision of taxable services.

The taxable VAT rate for enterprises of general taxpayers is 17%.

Any industrial enterprise with an annual sales revenue of more than 1 million yuan is required to declare itself a general taxpayer;

Commercial enterprises with a business revenue of more than 1.8 million yuan are required to declare themselves general taxpayers.

Below the above standard can only be handled by small-scale taxpayers for tax, the tax rate of 6% and 4%, respectively, general taxpayers can be deductible input tax, while small-scale taxpayers incurred in the material input tax is not deductible.

General taxpayer identification procedures:

1. taxpayers to submit an application

2. tax authorities to verify the application information

3. tax authorities on-site inspection, issued inspection reports

4. tax authorities to identify