Special VAT invoice: The special VAT invoice is supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and is only used by general VAT taxpayers.
It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
Brief introduction of invoice
The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from ordinary invoice, it not only has the function of commercial voucher, but also can deduct tax by indicating tax on the invoice.
The buyer must pay VAT to the seller. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". Among them, the duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "100000 Yuan Limited Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to distinction.
When issuing invoices, the invoice header should be consistent with the full name of the enterprise. VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers.
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