Recently, the reporter learned from the Municipal State Taxation Bureau that in order to further meet the needs of economic and social development and tax modernization, from this month, the telecommunications industry will implement the pilot work of electronic ordinary invoices for value-added tax, which indicates that the telecommunications industry will no longer issue paper ordinary invoices. It is understood that the electronic general VAT invoices issued through the VAT electronic invoice system have played an important role in reducing taxpayers' operating costs, saving social resources, facilitating consumers to save and use invoices, and creating a healthy and fair tax environment.
In addition, users who need paper invoices can apply for pushing electronic invoices through the telecom business hall or account manager. After receiving the application, the telecommunications department will send the electronic invoice to the mailbox designated by the user by email according to the user's needs. Users can download and print the format file of VAT electronic ordinary invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of VAT ordinary invoice supervised by tax authorities.
1. What is a special VAT invoice?
A special invoice is a certificate that a VAT taxpayer sells goods, provides taxable services or taxable services, and the buyer can pay VAT and deduct the VAT input tax in accordance with the relevant provisions of VAT. Special VAT invoices shall be issued through the VAT anti-counterfeiting tax control system. The anti-counterfeiting tax control system of value-added tax can also issue ordinary invoices, but ordinary invoices shall not be used as vouchers to deduct the input tax of value-added tax.
2. What are the requirements for issuing special VAT invoices?
(1) According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending Article 11 (Guo Shui Fa [2006]156), "Special invoices shall be issued according to the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs.
The buyer has the right to reject special invoices that do not meet the above requirements. "
(2) According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Tax Administration of the Pilot Project of Changing Business Tax to Value-added Tax (Announcement No.2016 No.23 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), "IV. Invoicing of value-added tax (I) State Taxation Administration of The People's Republic of China has compiled the Tax Classification and Coding of Goods and Services (Trial) (hereinafter referred to as coding, see annex), and added coding related functions in the new system. From May 20 16 1 day, the pilot taxpayers and newly established VAT taxpayers included in the implementation scope of the new system should use the new system to select the corresponding code to issue VAT invoices. "
(3) Special VAT invoices (VAT tax control system) are subject to the management of the maximum invoicing limit. The total sales amount of a single special invoice issued by a taxpayer shall not reach the upper limit of the highest billing limit.
The maximum billing limit is generally applied by general taxpayers (except small-scale taxpayers in the accommodation industry who meet the requirements), and the district and county tax authorities shall examine and approve it according to law. When general taxpayers apply for the maximum billing limit, they need to fill in the Application Form for the Maximum Billing Limit of Special VAT Invoices. After accepting the taxpayer's application, the competent tax authorities shall conduct on-the-spot inspection as necessary. If the maximum amount of special invoices applied by ordinary taxpayers does not exceed100000 yuan, the competent tax authorities need not conduct on-site inspection in advance. The competent tax authorities shall issue limited special invoices to taxpayers during the counseling period. For small commercial wholesale enterprises that implement tax counseling period management, the maximum billing limit shall not exceed100,000 yuan; The maximum invoicing limit of other general taxpayers' special invoices should be approved according to the actual operation of the enterprise.
(4) From August 1 day, 2065438, small-scale VAT taxpayers in Nanjing, Wuxi, Xuzhou, Suzhou, Changzhou and Yangzhou (hereinafter referred to as pilot taxpayers) who provide accommodation services, sell goods or engage in other taxable activities can issue special invoices by themselves through the new VAT invoice management system.
If the pilot taxpayers need to issue special invoices for the sale of the acquired real estate, they still need to apply to the local tax authorities for issuing them on their behalf.
The maximum billing limit of a single special invoice approved by the competent tax authorities for pilot taxpayers shall not exceed 1 10,000 yuan.
Third, after the reform of the camp, can all businesses issue special VAT invoices?
According to the relevant documents of the camp reform, it is forbidden to issue special invoices under the following circumstances.
Special invoices shall not be issued.
Policy basis
When selling services, intangible assets or real estate to consumers, special VAT invoices shall not be issued.
Caishui [2016] No.36
Taxable acts exempted from value-added tax shall not issue special invoices for value-added tax.
Caishui [2016] No.36
No special VAT invoice shall be issued for the transfer of financial commodities.
Caishui [2016] No.36
The government funds or administrative fees charged by brokerage services to the entrusting party shall not issue special VAT invoices.
Caishui [2016] No.36
For the financing sale and leaseback service of tangible movable property, a special VAT invoice shall not be issued for the principal of the tangible movable property price charged to the lessee.
Caishui [2016] No.36
Pilot taxpayers who choose the differential tax method to calculate sales shall not issue special VAT invoices for accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other package travel enterprises that are collected from the buyers of tourism services and paid to other units or individuals.
Caishui [2016] No.36
China Mobile Communications Group, China United Network Communications Group Co., Ltd., China Telecom Group Co., Ltd. and their member units accept donations from non-profit organizations (see Annex 1 for the list) through short message service numbers, and the sales amount is the total price and extra-price expenses obtained by them, deducting the donations paid to non-profit organizations. The donations it accepts shall not issue special VAT invoices.
Caishui [2016] No.39
Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses for them, and shall not issue special invoices for value-added tax.
Caishui [2016] No.47
Taxpayers who provide human resources outsourcing services pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units and social insurance and housing provident fund paid by agents. The wages, social insurance and housing accumulation fund paid by the agent collected from the entrusting party and paid on its behalf shall not issue special invoices for value-added tax.
Caishui [2016] No.47
2065438+General taxpayers who collected before April 30, 2006 and have reported the business tax paid in advance to the competent local tax authorities to sell self-developed real estate projects may issue ordinary VAT invoices, not business tax invoices, and may not issue special VAT invoices.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 18
General taxpayers selling self-developed real estate projects to other individuals shall not issue special VAT invoices.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 18
2065438+Small-scale taxpayers who collected before April 30, 2006 and have reported the business tax paid in advance to the competent local tax authorities to sell self-developed real estate projects may issue ordinary VAT invoices, do not issue business tax invoices, and may not apply for special VAT invoices.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 18
Small-scale taxpayers selling self-developed real estate projects to other individuals may not apply for issuing special VAT invoices on their behalf.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 18
Four, you provide taxable services, customers ask you for special VAT invoices after payment, do you still need the other party to provide relevant vouchers?
According to Article 18 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Optimizing VAT Tax Service (Guo Shui Fa [2065438+06] No.75): "When purchasing goods, services, intangible assets or real estate, VAT taxpayers must provide the seller with the buyer's name (non-natural person), taxpayer identification number, address and telephone number, bank and account number information.
Verb (abbreviation of verb) is the basis of related documents.
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36)
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policies for the Pilot Reform of Business Tax to VAT (Caishui [2016] No.39)
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Clarifying and Comprehensively Promoting the Policy of Labor Dispatch and Toll Deduction on Pilot Toll Roads for Changing Business Tax to VAT (Caishui [2016] No.47)
Announcement of State Taxation Administration of The People's Republic of China on Issuing the Interim Measures for the Administration of VAT Collection on Real Estate Projects Developed by Real Estate Development Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2016 18)
Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Revision (Guo Shui Fa [2006]156)
Notice of State Taxation Administration of The People's Republic of China on Further Optimizing the Tax Service of VAT Reform (Guo Shui Fa [2016] No.75)
Announcement of State Taxation Administration of The People's Republic of China on Tax Collection and Management of the Pilot Project of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.23, 20 16)
Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Pilot Work of Small-scale Taxpayers Issuing Special VAT Invoices for Accommodation Industry in Some Areas (State Taxation Administration of The People's Republic of China Announcement No.44, 20 16)