The implementation of special VAT invoice is a key step in the reform of VAT, which is different from ordinary invoice, not only has the role of commercial voucher, but also has the role of tax deduction because of the implementation of tax deduction with the invoice, and the purchaser has to pay VAT to the seller. It has the role of tax payment certificate. More importantly, the VAT invoice links the various links between the initial production of a product and its final consumption, keeping the tax intact and reflecting the role of VAT.
The roles of VAT special invoices are as follows:
1. VAT special invoices are commercial vouchers, and because of the implementation of tax deduction for purchases on the basis of invoices, the purchaser is required to pay the VAT to the seller, so they are also tax-paid vouchers, which serve as a legal proof of the seller's tax obligation and the purchaser's input tax;
2. - A kind of goods The links between the initial production and final consumption can be connected by special VAT invoices, and based on the tax amount stated on the special invoices, each link will levy tax and each link will deduct tax, so that the tax will be passed from the previous business link to the next business link, until the supply of the goods or services to the final consumer, so that the sum of the taxable amount stated on the VAT invoices issued in the links is the overall tax burden of the goods or services. or labor service as a whole. Therefore, it reflects the characteristics of universal VAT collection and fair tax burden.
Legal Basis
Article 1 of the Law of the People's Republic of China on the Administration of Taxation Levies and Collection In order to strengthen the administration of tax levies and collection, regulate the behavior of tax levies and payment, safeguard the national tax revenue, protect the lawful rights and interests of taxpayers, and promote the development of the economy and the society, the present Law is formulated. Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the tax authorities in accordance with the law. Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; and where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council. No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make unauthorized decisions on the introduction or suspension of taxes, as well as tax reductions, exemptions, refunds or compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation. Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers. Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals for the withholding obligations. Taxpayers, withholding agents must be in accordance with the provisions of laws and administrative regulations to pay taxes, withholding, collection and payment of taxes.