The general taxpayer of value-added tax sells the fixed assets he has used, which belongs to the following two situations. Value-added tax can be levied at the rate of 4% in a simple way, and special invoices for value-added tax are not allowed:

1. Taxpayers who purchase or make their own fixed assets and sell them after being recognized as ordinary taxpayers are small-scale taxpayers.

Two, the general taxpayer of value-added tax shall collect the taxable behavior of value-added tax according to the simple method, and the fixed assets sold by it shall not be deducted according to the regulations and the input tax shall not be deducted.

The special VAT invoice for extended information includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable. In addition to the contents of ordinary invoices such as the name of the purchasing unit, the sales unit, the goods or services, the quantity and measurement unit of the goods or services, the unit price and the combined price, the billing unit, the payee and the billing date.

Special VAT invoice in quadruplicate and seven copies. The first copy is the stub copy (for future reference), the second copy is the invoice copy (for the buyer's bookkeeping), and the third copy is the deduction copy (for the buyer's tax deduction certificate).

The fourth copy is the bookkeeping copy (used for the seller's bookkeeping), and the seventh copy is the backup copy, which is used for enterprise card issuing, inspection and warehouse retention respectively; Ordinary invoices are only in triplicate, with the first stub, the second invoice and the third bookkeeping.

Baidu encyclopedia-special invoice for value-added tax