Does the card seller issue value-added tax to the card buyer? Tickets, have been issued? The column of air ticket tax rate should be filled in "excluding tax". Shall not issue special VAT invoices? Tickets. If a special invoice is opened by mistake, VAT will be charged because of the deduction voucher. The cardholder's debit voucher was obtained in violation of regulations and cannot be deducted. Fees, settlement fees, service fees, management fees, etc. It is necessary to issue special invoices or ordinary invoices according to whether the card purchaser issues invoices for general taxpayers or not.

Step 2 pay taxes

When a card-selling enterprise sells a single-purpose card or a payment institution sells a multi-purpose card, it is usually the card purchaser who pays a certain amount to get an equivalent prepaid card. Although the card seller has obtained the advance funds, it has not realized the sales, so the advance funds are not subject to VAT. However, some card sellers will charge a certain fee, service fee and management fee. This is realized sales income, and VAT should be paid. The applicable tax rate shall be based on the main business.

Extended data

If the seller and the card seller are not the same taxpayer, after selling goods or services to the cardholder, the seller will settle the payment with the card seller according to the cardholder's consumption record. Because the actual sales have confirmed the occurrence of VAT tax obligation, it cannot be confirmed repeatedly when the payment is settled.

Therefore, according to the relevant regulations, when the seller receives the sales payment settled by the card seller, it should issue a general VAT invoice to the card seller, and indicate in the remarks column that "prepaid card settlement payment has been received", and it is not allowed to issue a special VAT invoice. In this case, the invoice issued is also used as the receipt and payment certificate of funds, which belongs to the item of "no sales without tax" in the Tax Classification and Coding of Goods and Services (Trial).

Baidu encyclopedia-prepaid card

Baidu Encyclopedia-Announcement on Several Collection and Management Issues in the Pilot Project of the Reform of the Camp.