1. Determine the invoice type that can be issued according to the taxpayer type of your company, whether it is a small-scale taxpayer or a general taxpayer.
2. Select the corresponding invoice type according to the taxpayer type of the wine seller. If the seller is a small-scale taxpayer, a general VAT invoice or special ticket of 1% or 3% can be issued; If the seller is a general taxpayer, a general VAT invoice or special ticket of 13% can be issued.
3. When buying alcohol, ask the seller for the corresponding invoice and keep it properly. If it is a special ticket, it needs to be certified within the validity period to deduct the input tax.
It should be noted that if it is used for business entertainment or employee welfare, the input tax does not need to be deducted, and it can be directly included in the relevant expenses. However, if it is used for resale, it is necessary to select the corresponding invoice type according to the taxpayer type of the company to offset the input tax.