General VAT taxpayers can issue general invoices.

1.According to the Provisional Regulations on Value-added Tax (VAT) and the Implementing Rules of the Provisional Regulations on VAT, VAT taxpayers are categorized into general taxpayers and small-scale taxpayers based on their annual sales.

2. The tax (VAT) rate of general taxpayers is 17%, and all industrial enterprises should declare themselves as general taxpayers as long as their annual sales revenue reaches more than 1 million yuan, and commercial enterprises should declare themselves as general taxpayers as their business revenue reaches more than 1.8 million yuan.

3, in the above standards below can only be handled by small-scale taxpayers for tax, the tax rate of 6% and 4%, respectively, general taxpayers can be deductible input tax, and small-scale taxpayers incurred by the material input tax is not deductible.

4. VAT invoices are divided into ordinary VAT invoices and special VAT invoices. Special VAT invoices are only used by general VAT payers, while ordinary VAT invoices can be used by general taxpayers and small-scale taxpayers.

5. Special VAT invoices can be deducted by general taxpayers, while general VAT invoices are not deductible except for agricultural products produced by agricultural producers for self-sale.

6. General VAT payers cannot issue special VAT invoices for personal consumption, tobacco, alcohol, catering and entertainment activities, but can only issue ordinary VAT invoices.

7. Usually, ordinary invoices and VAT invoices are VAT invoices, the difference is that ordinary VAT invoices are not deductible, while special VAT invoices can be used to deduct input tax.

8. Why invoices can be tax deductible is based on China's tax policy of not repeating taxes and levying taxes in the flow. Value-added tax is a turnover tax, levied in each part of the flow, then in the latter part of the levy will have the goods in the previous part of the tax has been levied, then based on the policy should be offset against the tax paid.

Extended information:

1, VAT is a tax on the sale of goods or the provision of processing, repair and repair services, as well as the import of goods on the value added to the units and individuals on the amount of value added to the realization of the tax. VAT deduction: tax payable = output tax - input tax

2. The tax deduction certificates stipulated in the tax law include: VAT special invoice, customs duty-paid certificate, purchase invoice or sales invoice of tax-exempted agricultural products, and unified invoice of the goods transportation industry (or VAT invoice of the transportation industry in some areas where the "change of tax" has been implemented).

3. In addition, according to Circular No. 15 of Cai Shui [2012], starting from December 1, 2011, the expenses paid by VAT taxpayers for the purchase of special equipment for the VAT control system as well as the technical maintenance fees (hereinafter referred to as the two items of expenses) can be fully deducted from the VAT payable amount.

4. Therefore, obtaining the special VAT invoice for the purchase of VAT-controlled system and the local tax invoice for the maintenance fee of tax-controlled software can also be deducted.

5. VAT special invoices issued by the anti-counterfeit tax-control system and other invoices that need to be certified for deduction applied for by general taxpayers must be certified within 180 days from the date of issuance of the special invoices, otherwise, the input tax credit will not be deducted.

6. General taxpayers obtaining customs duty-paid certificates shall declare to the competent tax authorities for offsetting before the end of the first tax declaration period after 90 days from the date of issuance, and the input tax amount shall not be offset after that.

7, general taxpayers to obtain the customs receipt issued after January 1, 2010, should be issued within 180 days from the date of the competent tax authorities to submit the "customs duty-paid vouchers offset list" to apply for audit comparison, the implementation of the "first to compare and then offset. Taxpayers obtaining VAT deduction vouchers issued before December 31, 2009 are still subject to the original regulations.

8. Small-scale taxpayers are not allowed to offset.

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