Taxpayers who need to issue special invoices for the provision of accommodation services, the sale of goods, or other taxable behaviors can do so by themselves through the new system of VAT invoice management, and the competent state tax authorities will no longer issue special invoices on behalf of the taxpayers. Pilot taxpayers who need to issue special invoices for the sale of real estate acquired by them must still apply to local tax authorities for issuing special invoices on their behalf.
Tourism industry:
1. Sales = all prices and out-of-prices charges received - accommodation, catering, transportation, visa, admission fees charged to the purchaser of tourism services and paid to other units or individuals, and paid to other tourism enterprises receiving tours of the tourism industry
2. Pilot taxpayers choosing the above method of calculating sales, the difference in the deduction portion (i.e., the above fees charged and paid to the purchaser of tourism services), shall not be issued special invoices, can be issued general invoices. The rest can be issued special invoices.
3, the provision of tourism services did not choose the difference in taxation, you can get all the price and out-of-the-price costs of issuing special invoices, and its input tax deduction based on legal tax deduction vouchers.
Circumstances in which special VAT invoices cannot be issued
1. Special VAT invoices cannot be issued for tax-exempted incomes, including tax-exempted incomes and dispositions of fixed assets for self-use, which enjoy the preferential tax rate of 3% minus the preferential tax rate of 2%.
2. Sales of goods, provision of processing, repair and assembly services, sales of services, intangible assets or real estate to individual consumers.
3. Certain special subjects or industries cannot issue VAT invoices, such as catering, sales of financial assets, loans and passenger transportation.
4. Under the provision of partial differential taxation, the part of the deducted sales cannot be issued VAT invoices.
5. General taxpayers cannot issue VAT invoices if their accounting is not sound.
6. VAT special invoices cannot be issued for zero-rate VAT taxable services which are subject to VAT refund (exemption).
7. Special VAT invoices shall not be issued for non-VAT items.
8. Small-scale taxpayers shall not apply to the tax authorities for issuance of special VAT invoices for the sale of their used fixed assets.
9. Taxpayers selling used goods shall not issue VAT invoices on their own or on behalf of the tax authorities.
10.General taxpayers of commercial enterprises shall not issue special VAT invoices for retail sale of consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special part for labor insurance) and cosmetics.
11. General taxpayers selling human blood for non-clinical use in mono-collecting plasma stations can calculate the taxable amount in accordance with the simplified method at a levy rate of 3%, but they are not allowed to issue special VAT invoices.
12. If a general taxpayer should be registered but has not yet done so, the taxable amount shall be calculated according to the VAT rate on the basis of the sales, and the inputs shall not be deducted and special VAT invoices shall not be issued.
13.The transfer of financial commodities shall not be subject to the issuance of special VAT invoices.
14. Brokerage and agency services, to obtain the full price and out-of-priced costs, less the government funds or administrative fees charged to the client and paid on behalf of the balance of sales. The governmental funds or administrative fees collected from the client shall not be issued VAT invoices.
15. Pilot taxpayers who are engaged in the financial leasing business approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce under the financial sale and leaseback contract for tangible movable assets signed before April 30, 2016, and who provide the financial sale and leaseback service for tangible movable assets before the expiration of the contract, and who choose to continue to pay the value-added tax according to the financial leasing service for tangible movable assets, may choose to pay the VAT on the basis of the total price collected from the lessee, and the VAT shall be paid on the basis of the total price received from the lessee. The total price and out-of-the-price charges collected from the lessee, less the principal amount of the price collected from the lessee, as well as the interest paid on the external borrowings (including foreign exchange borrowing and RMB borrowing interest), and the interest on the issuance of bonds as the sales amount. Collected from the lessee of tangible movable assets, the principal amount of the price shall not be issued special invoices for value-added tax, can be issued ordinary invoices.
16. Pilot taxpayers who provide tourism services may choose to calculate the sales by the full price and out-of-priced expenses, deducting the balance of the accommodation, catering, transportation, visa and admission fees charged to the purchasers of the tourism services and paid to other units or individuals, as well as the tourism expenses paid to other enterprises receiving the tours. Pilot taxpayers who choose the above method for calculating sales shall not issue special VAT invoices for the above fees collected and paid to the purchasers of tourism services, but may issue ordinary invoices.
Accommodation and tourism can no longer issue special invoices for VAT, everyone in accordance with the provisions of the implementation of the above, can not issue special invoices for VAT in many cases, not very familiar with the friends can be operated more than a few times, encountered this kind of thing do not have to panic, so the specific problems need to have a specific way to solve the problem, if repeated many times to solve the problem, you can try to dial the regional local tax hotlines or to the local tax halls for processing. The first thing you need to do is to get your hands dirty.