1. Do not issue special invoices to individuals.

1. Policy basis for selling goods or taxable services to consumers: Article 21 of the Provisional Regulations on Value-added Tax.

2. Policy basis for providing taxable services to individual consumers: Article 49 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106).

Two, individuals are not allowed to open special invoices.

1. Individuals selling goods, providing taxable services or providing taxable services cannot issue special VAT invoices, but can only apply for issuing ordinary VAT invoices.

Policy basis: Article 2 of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Administrative Measures for Tax Authorities to Issue Special Invoices for Value-added Tax (Trial) (Guo Shui Fa [2004]153) stipulates that the term "issuing special invoices on behalf of others" in these Measures means that the competent tax authorities issue special invoices for value-added tax taxpayers within their jurisdiction, and no other units or individuals may issue them on their behalf.

Article 5 stipulates that the VAT taxpayers mentioned in these Measures refer to small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on behalf of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Three, exempt from value-added tax shall not open a special invoice.

1. Policy basis for applying the tax exemption provisions to the sale of goods or taxable services: Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC).

2. Policy basis for exempting VAT taxable services: Article 49 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Cai Shui [20 13] 106).

3. Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Policy basis: Article 10 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156).

4. General taxpayers of value-added tax (hereinafter referred to as "general taxpayers") shall not issue special invoices for the sale of duty-free goods (except for the sale of duty-free food by state-owned grain purchase and sale enterprises). In case of issuing special invoices in violation of regulations, the value-added tax shall be levied in full on the sales issued according to the applicable value-added tax rate, and the input tax shall not be deducted, and punishment shall be made in accordance with the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC) and its detailed rules for implementation.

Policy basis: Notice of State Taxation Administration of The People's Republic of China on Strengthening the Management of Special Invoices for Goods Exempted from VAT (Guoshuihan [2005] No.780)

5. Taxpayers providing cross-border services are exempt from VAT. They should separately calculate the sales of cross-border services, accurately calculate the non-deductible input tax, and their tax-free income shall not be invoiced for value-added tax. Policy basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Re-issuing Article 6 of the State Taxation Administration of The People's Republic of China Proclamation (Announcement No.49 of 20 14).

6. No special VAT invoice shall be issued for the tax-free income from the sale of panda gold coins. Policy basis: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Administrative Measures for Exempting Panda Gold Coins from Value-added Tax (Trial) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.6, 20 13).

7. The rural power grid maintenance fees (including low-voltage line loss maintenance fees and electrician fees) charged by rural power management stations to users when charging electricity prices are exempt from value-added tax, and special invoices for value-added tax are not issued.

According to the Notice of the Ministry of Finance on Exemption from Value-added Tax of Rural Power Grid Maintenance Fees in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishuizi [1998] No.47), the rural power grid maintenance fees (including low-voltage line loss maintenance fees and electrician fees) charged by rural power management stations to users when charging electricity prices are exempted from value-added tax. In view of the fact that the rural power grid maintenance fees in some areas have been collected by other units, only the charging subject has changed, and the charging method, object and purpose have not changed. In order to maintain the consistency of the policy, the rural power grid maintenance fees charged by other units are exempted from VAT, and special invoices for VAT are not allowed: Policy basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exempting Rural Power Grid Maintenance Fees from VAT (Guo Shui Fa [2009] No.5965438 +0.

8. Taxpayers selling duty-free organic fertilizer products shall issue ordinary invoices in accordance with regulations, and shall not issue special invoices for value-added tax. Policy basis: Article 4 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Value-added Tax on Organic Fertilizer Products (Caishui [2008] No.56).

9. Taxpayers selling duty-free drip irrigation belts and drip irrigation pipe products shall issue ordinary invoices, and shall not issue special invoices for value-added tax. Policy basis: Article 3 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Value-added Tax on Drip Irrigation Belt and drip irrigation pipe Products (Caishui [2007] No.83).

10. Since June 65438+ 10/day, 2007, taxpayers selling feed-grade calcium dihydrogen phosphate products shall not issue special VAT invoices; Those who issue special invoices are not entitled to the VAT exemption policy, but should pay the VAT in full according to the regulations: Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the VAT Policy of Feed-grade Calcium Hydrogen Phosphate Products (Guoshuihan [2007]10).

1 1. No special VAT invoice shall be issued for tax-free books and materials sold by taxpayers.

(1) Taxpayers selling duty-free books and materials shall issue ordinary invoices, and shall not issue special VAT invoices. Only after the special VAT invoice is fully recovered can it be exempted from tax.

Policy basis: Notice of State Taxation Administration of The People's Republic of China on Exemption from Value-added Tax on Sales of Imported Books and Materials by Guangzhou Branch of China International Book Trading Company (Guoshuihan [2005] No.360).

(2) If the taxpayer has issued a special VAT invoice to the buyer, it shall recover the special invoice before applying for tax exemption. If the special invoice cannot be recovered, the value-added tax shall be levied according to the regulations.

Policy basis: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Continuing to Promote Preferential Policies for Cultural Value-added Tax and Business Tax (Caishui [2065438+03] No.87).

12. When a debt-to-equity swap enterprise invests the physical assets exempted from the VAT policy into the new company, it shall not issue a special VAT invoice. In view of the fact that the debt-to-equity swap enterprises enjoy the VAT exemption policy for the physical assets invested in the new company, the debt-to-equity swap enterprises shall not issue special VAT invoices when they invest the physical assets in the new company.

Policy basis: "Official Reply of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Policy of Exempting Value-added Tax on the Physical Investment of Debt-to-Equity Swap Enterprises" (Guoshuihan [2003]1394).

Four, small-scale taxpayers can not issue special invoices, only special invoices.

1. Small-scale taxpayers selling goods or taxable services cannot issue special invoices by themselves. Policy basis: Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC).

2. Small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and the tax authorities shall not issue special VAT invoices on their behalf. Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China on the Administration of Simple VAT Collection Policy (Guoshuihan [2009] No.90).

3. Taxpayers selling second-hand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by tax authorities. Policy basis: Article 3 of the Notice of State Taxation Administration of The People's Republic of China on the Administration of Simple VAT Collection Policy (Guoshuihan [2009] No.90).

In addition to the above special provisions, small-scale taxpayers may issue special invoices for selling goods, providing taxable services or providing taxable services. Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for Issuing Special VAT Invoices by Tax Authorities (Trial) (Guo Shui Fa [2004]153) stipulates that issuing special VAT invoices as mentioned in these Measures means that the competent tax authorities are within their jurisdiction.

Article 5 stipulates that the VAT taxpayers mentioned in these Measures refer to small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on behalf of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Article 50 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 13] 106) stipulates that small-scale taxpayers providing taxable services may apply to the competent tax authorities for issuing special invoices for value-added tax.

Article 10 of the Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156) stipulates that small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) may apply to the competent tax authorities for issuing special invoices.

Five, the general taxpayer to sell their own fixed assets, according to the simple method of 3% at a reduced rate of 2% VAT, VAT invoices shall not be issued.

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

Policy basis: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Value-added Tax on Fixed Assets Used by General Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement [20 12]No. 1).

2. VAT General taxpayers collect taxable VAT in a simple way, and sell non-deductible fixed assets without deducting the input tax as required.

Policy basis: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement [20 12] 1.

3. Taxpayers who were not included in the pilot project to expand the scope of VAT deduction before June 5438+February 3, 20081sold self-made or outsourced fixed assets before June 5438+February 3, 2008; Policy basis: Article 4 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Issues Concerning the National Implementation of VAT Reform (Caishui [2008] 170) and Article 3 of Guoshuihan [2009] No.90.

4. Before June 5438+February 3, 20081,taxpayers who have been included in the pilot project to expand the scope of VAT deduction will sell their own purchased or self-made fixed assets before the pilot project to expand the scope of VAT deduction in this region; Policy basis: Article 4 of Caishui [2008] 170 and Article 3 of Guoshuihan [2009]90.

5. General taxpayers sell the fixed assets that they have used, which are not allowed to be deducted from the input tax as stipulated in Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC); Policy basis: Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Application of Low VAT Rate and Simple Method to Collect VAT for Some Goods (Caishui [2009] No.9) and Article 3 of Guoshuihan [2009] No.90.

6. The general taxpayer has the taxable behavior of collecting value-added tax in a simple way, selling fixed assets that cannot be deducted and failing to deduct the input tax according to the regulations; Policy basis: Article 2 of Caishui [2009] No.9 document and Article 3 of Guoshuihan [2009] No.90 document.

Six, zero tax taxable services shall not issue special invoices for value-added tax.

Zero-rate VAT taxable services with VAT refund (exemption) shall not issue special VAT invoices. Policy basis: Article 7 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Administrative Measures for Tax Refund (Exemption) of Taxable Services with Zero VAT Rate (State Taxation Administration of The People's Republic of China AnnouncementNo. 1 14).

Seven, taxpayers selling secondhand goods, shall not issue special invoices for value-added tax.

Taxpayers selling second-hand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or on behalf of tax authorities. Policy basis: Article 3 of the Notice of State Taxation Administration of The People's Republic of China on the Administration of Simple VAT Collection Policy (Guoshuihan [2009] No.90).

Eight, the general taxpayer sales of waste materials, shall not issue special invoices for value-added tax.

Since June 5438+1 October 1 day, 2009, general VAT taxpayers engaged in the recycling of waste materials are not allowed to issue special VAT invoices with the words "waste materials" printed on them: if taxpayers obtain special VAT invoices issued after June 65438+1October1day, 2009, they will no longer do so.

Policy basis: Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Deduction of VAT from Invoices of Waste Materials (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 2008).

Nine, the general taxpayer plasmapheresis station in accordance with the simple method to sell non-clinical blood, shall not issue a special VAT invoice.

For ordinary taxpayers who sell blood for non-clinical use in plasma collection stations, the tax payable can be calculated at the rate of 3% according to a simple method, but special invoices for value-added tax are not allowed. Policy basis: Article 2 of State Taxation Administration of The People's Republic of China's Reply on Value-added Tax Policy for Non-clinical Blood Supply (Guoshuihan [2009] No.456) and Announcement of State Taxation Administration of The People's Republic of China on Some Issues Concerning Degenerate Value-added Tax Collection Rate (State Taxation Administration of The People's Republic of China Announcement No.36+04).

Ten, taxpayers who meet the standard of general taxpayers of value-added tax shall not go through the identification procedures and shall not issue special invoices.

1. Except as stipulated in Article 29 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, if the taxpayer's sales exceed the standard of small-scale taxpayers and the general taxpayer has not gone through the identification procedures, note: other individuals whose annual taxable sales exceed the standard of small-scale taxpayers in the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax shall be taxed as small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers. Policy basis: Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax.

2. Anyone who meets the standard of VAT general taxpayer shall apply for the identification of VAT general taxpayer, and establish and improve account books. For those who meet the standards of general taxpayers and have not gone through the identification procedures, according to the provisions of Article 30 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the taxable amount shall be calculated according to the sales amount at the VAT rate, and the input tax shall not be deducted, and special invoices shall not be issued: policy basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Identification of General VAT Taxpayers (Guoshuihan [2008]1079).

Eleven, the general taxpayer accounting is not perfect, or taxpayers who can not provide accurate tax information, shall not use special VAT invoices.

If the general taxpayer's accounting is not perfect or can't provide accurate tax information, the tax payable shall be calculated according to the sales volume and VAT rate, and the input tax shall not be deducted, and the special VAT invoice shall not be used. Policy basis: Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on VAT.

Twelve, the general taxpayer shall not issue special invoices for the retail consumer goods of commercial enterprises and the various incomes collected from suppliers.

1. General taxpayers may not issue special invoices for cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection accessories), cosmetics and other consumer goods retail in commercial enterprises: policy basis: Article 10 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156).

2. Commercial enterprises shall not issue special VAT invoices for all kinds of income collected from suppliers. Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Issue of Levying Turnover Tax by Commercial Enterprises from Goods Suppliers (Guo Shui Fa [2004]136).

Thirteen, export goods and services in addition to water and electricity input in special areas, export enterprises and other units shall not issue special invoices for value-added tax.

Except for hydropower imported from special areas, export enterprises and other units shall not issue special VAT invoices. Policy basis: Article 11 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Measures for the Administration of Value-added Tax and Consumption Tax on Exported Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.24, 20 12).

Fourteen, diamond export shall not issue special VAT invoices.

Policy basis for not issuing special VAT invoices for diamond export: Article 6 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for the Administration of the Collection of VAT on Diamond Trading (Guo Shui Fa [2006] 13 1No.).

15. Branches, sub-branches, sub-branches and savings offices of financial institutions shall not issue professional financial invoices uniformly made by banks when selling physical gold. Branches, sub-branches and savings offices of financial institutions shall issue ordinary invoices under the unified supervision of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China to buyers, and shall not issue professional financial invoices made by banks. The purchase of ordinary invoices shall be handled by branches and sub-branches.

Policy basis: Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Value-added Tax on Personal Physical Gold Transactions of Financial Institutions (Guo Shui Fa [2005] 178).

Sixteen, simple tax method does not open a special ticket.

1. Except for special provisions of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, special VAT invoices can be issued for simple collection items (including simple collection items of "VAT reform").

2. Small scale taxpayers

(1) Small-scale taxpayers may not issue special VAT invoices by themselves, but may apply to the competent tax authorities for issuing special VAT invoices on their behalf.

(2) Small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and the tax authorities shall not issue special VAT invoices on their behalf. (Guoshuihan [2009] No.90)

(3) Small-scale taxpayers selling secondhand goods should issue ordinary invoices, and the tax authorities may not issue special VAT invoices on their behalf. (Guoshuihan [2009] No.90)

3. General taxpayers

(1) If a general taxpayer sells the used fixed assets and applies the simple method to levy 3% minus 2% value-added tax according to documents such as Caishui [2008] 170, Caishui [2009]9 and Caishui [20 14]57, an ordinary invoice shall be issued. (Guoshuihan [2009] No.90)

(2) Taxpayers selling secondhand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by the tax authorities. (Guoshuihan [2009] No.90)

(3) General taxpayers who sell human blood for non-clinical use at plasma collection stations can calculate the tax payable at the rate of 3% according to a simple method, but they are not allowed to issue special VAT invoices (Guo Fa [2009] No.456).