according to relevant laws and regulations in China, taxpayers should issue invoices truthfully. Small-scale taxpayers who enjoy the policy of exemption from value-added tax shall not issue special invoices for value-added tax, but only ordinary invoices for value-added tax, and the words "tax exemption" shall be filled in the column of tax rate or collection rate when issuing them.
taxpayers who enjoy the policy of collecting value-added tax at a reduced rate of 1% shall fill in the words "1%" in the column of tax rate or collection rate when issuing special or ordinary invoices for value-added tax.
when designing and developing tax-controlled invoicing software, the State Administration of Taxation has taken two measures: "pop-up window prompt" and "default display" to facilitate taxpayers to choose the correct rate to issue VAT invoices.
according to the requirements of relevant laws in China?
Small-scale taxpayers are exempt from VAT if their total monthly sales do not exceed 1.51 million yuan (if the tax period is 1 quarter, the quarterly sales do not exceed 1.45 million yuan).
if a small-scale taxpayer conducts taxable sales of value-added tax, and the total monthly sales amount exceeds 1.5 million yuan, but it does not exceed 1.5 million yuan after deducting the sales of real estate in this period, the sales of goods, labor services, services and intangible assets will be exempted from value-added tax.
To sum up, general VAT taxpayers are not allowed to issue special invoices when selling duty-free products (except for state-owned grain buying and selling enterprises selling duty-free grain). If a special invoice is issued in violation of the regulations, the value-added tax shall be levied in full on the sales issued by it according to the applicable rate of value-added tax, and the input tax shall not be deducted.
Legal basis: Article 15 of the Measures for the Administration of Invoices of the People's Republic of China, units and individuals who need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special invoice seal made according to the style specified by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
Law of the People's Republic of China on the Administration of Tax Collection Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.