I, what is a tax-free invoice
Tax-free invoice refers to the invoice issued by units enjoying VAT tax exemption preferences, specifically the sales invoice of agricultural products issued by agricultural producers selling tax-free agricultural products, the purchase invoice issued by units acquiring tax-free agricultural products, as well as the catering service industry engaged in by laid-off, disabled and unemployed people enjoying the tax incentives for tax exemption of the state. tax-exempt invoices provided to them by the tax authorities.
Two, there are several kinds of invoices
There are two kinds of invoices from the major categories. The first one is ordinary invoice: it is mainly used by business taxpayers and small-scale VAT taxpayers, and general VAT taxpayers can also use ordinary invoices if they cannot issue special invoices. The second type is special invoice for VAT: it is a product of the implementation of the new tax system in China, and it is set by the state tax department according to the needs of VAT collection and management, and it is a kind of invoice exclusively used for taxpayers to sell or provide VAT taxable items. However, the specific invoice and according to the characteristics of each industry and the taxpayer's production and business projects to distinguish, it can be said that the community is now more and more stringent procedures and requirements for the issuance of invoices.
Three, what are the common invoices
The common invoices are mainly the following: ① VAT invoices, for general taxpayers. ② ordinary invoices, this is more common, can be used on the unit, can also be used for personal use. ③ motor vehicle invoices, this is only in the purchase of automobiles only have the invoice. ④ fixed amount invoice, is printed on the invoice, the amount is fixed, fill in the date and issued by the unit can be stamped.
Legal basis
Article 8 of the Law of the People's Republic of China on the Administration of Taxation Levy and Collection Taxes Taxpayers and withholding agents have the right to ask the tax authorities for information about the provisions of the national taxation laws, administrative regulations and the circumstances related to the tax payment procedures.
Taxpayers and withholding agents have the right to request the tax authorities to keep the situation of taxpayers and withholding agents confidential. The tax authorities shall, in accordance with the law, maintain the confidentiality of the situation of taxpayers and withholding agents.
Taxpayers have the right to apply for tax reductions, exemptions and refunds in accordance with the law.
Taxpayers and withholding agents shall have the right to state and defend the decisions made by the tax authorities; they shall have the right to apply for administrative reconsideration, to institute administrative litigation and to request for state compensation in accordance with the law.
Taxpayers and withholding agents have the right to sue and report tax authorities and tax officials for violations of law and discipline.
Article 15 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT):
(1) Self-produced agricultural products sold by agricultural producers;
(2) Contraceptive medicines and paraphernalia;
(3) Antiquarian and antiquarian books;
(4) Imported instruments and equipments directly used in scientific researches, scientific experiments and teaching (v) imported materials and equipment provided by foreign governments and international organizations for free assistance;
(vi) items directly imported by organizations for the exclusive use of disabled persons;
(vii) items sold for their own use.
Except for the provisions of the preceding paragraph, the tax exemptions and reductions of value-added tax shall be prescribed by the State Council. No region or department shall prescribe tax-exempted or tax-reduced items.