2. The invoice of "1 yuan" can be issued flexibly. When customers pay by gift card, they need to pay most of the expenses by gift card and a small amount by cash, such as 2000 yuan, gift card 1999 yuan and cash 1 yuan.
3. When billing the cardholder, the invoice issued by the consumer should be stamped separately, indicating that it is only used for warranty and not for reimbursement.
Consumers have the right to buy products and get a warranty. Shopping malls do not need to issue invoices, but they must issue effective warranty certificates that can protect consumers' rights and interests.
Can I issue a special VAT invoice when buying a gift card?
1. If it is a personal purchase card, it is not allowed to issue a special VAT invoice for purchasing personal consumer goods; Only ordinary invoices can be issued.
2. If the enterprise is a general taxpayer, the shopping card purchased by the enterprise can be used to purchase office supplies needed for the production and operation of the enterprise, and the shopping mall can issue a special VAT invoice to offset the input tax.
3. If the enterprise is used to purchase goods and distribute them as employee benefits, the special VAT invoices obtained cannot be deducted. If the input tax is deducted, the input tax needs to be transferred out.
Difference between VAT invoice and VAT ordinary invoice
1, the face value difference, the VAT invoice is a deduction invoice with the words "VAT exclusive", while the ordinary invoice has the words "VAT ordinary invoice". Special invoices for value-added tax are generally in triplicate, and ordinary invoices are in triplicate.
2, the role, there is no difference for the billing enterprise, no matter what the ticket, you must pay the output value-added tax, but for the bill-receiving enterprise, as long as the special VAT invoice can be deducted, the ordinary invoice can not.
3. Invoicing scope: For the invoicing enterprise, only sales within the business scope can issue special VAT invoices.
4. Invoicing qualification: Only ordinary taxpayers are eligible to issue special VAT invoices, and small-scale enterprises can only issue ordinary invoices.
5. In terms of management, both VAT and ordinary tickets are tax management, and they are declared and purchased every month. The focus of the enterprise's investment is to review the professional VAT invoices with tax deduction.
Legal basis:
Article 3 of the Individual Income Tax Law:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.