Is the hotel issuing a general VAT invoice or a special VAT invoice?

Not every industry can issue special VAT invoices. Of course, it depends on the scale. The larger the scale, the more qualified it is to issue such special VAT invoices.

The hotel's special VAT invoice also depends on the actual situation. If the hotel is a small hotel, then this hotel is not qualified to issue special VAT invoices, which is clearly stipulated by the state.

Therefore, we must pay attention to this problem when issuing special invoices, so as not to affect the actual use. Ordinary hotels can only issue ordinary VAT invoices, and ordinary invoices like this do not have the function of deduction, and there will be many influences in actual use.

Extended information

Differences between special VAT invoices and ordinary VAT invoices

1. The printing requirements of invoices are different:

According to Article 22 of the new Tax Administration Law, special VAT invoices are printed by enterprises designated by the State Council tax authorities; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.

2. The subjects of invoice use are different:

Generally, special VAT invoices can only be purchased and used by general VAT taxpayers, and small-scale taxpayers who need to use them can only be issued by local tax authorities after approval;

Ordinary invoices can be purchased and used by various taxpayers who are engaged in business activities and have gone through tax registration. Taxpayers who have not gone through tax registration can also apply to the tax authorities for purchasing and using ordinary invoices.

3. The contents of the invoice are different:

The special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, the value-added tax payable, etc., in addition to the contents of ordinary invoices such as the name of the purchasing unit, the selling unit, the goods or services, the unit price and price, the billing unit, the payee and the date of invoicing.

4. invoices have different copies:

there are four copies and seven copies of special VAT invoices. The first copy is a stub copy (for future reference), the second copy is an invoice copy (for the buyer's bookkeeping), the third copy is a deduction copy (for the buyer's tax deduction certificate), the fourth copy is a bookkeeping copy (for the seller's bookkeeping), and the other triples of the seven copies are backup copies, respectively.

Ordinary invoices have only triplicate, the first is stub, the second is invoice, and the third is bookkeeping.

5. Invoices have different functions:

Special invoices for value-added tax are not only the proof of payment by buyers and sellers, but also the proof of deduction of value-added tax by buyers; Ordinary invoices shall not be deducted except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate.

Reference: VAT invoice-Baidu Encyclopedia