According to the regulations, special VAT invoices cannot be issued to the government. The government also does not need special VAT invoices, because there is no need to deduct the input tax. If you accidentally issue a special VAT invoice to the government, there is no problem, and the government reimbursement will not be affected and will not be punished.
2. Can my lending bank issue VAT invoices?
According to the "Regulations of State Taxation Administration of The People's Republic of China on the Full Implementation of Camp Reform"
Special VAT invoices cannot be issued for bank loan interest, but ordinary VAT invoices can be issued.
However, if it is a settlement fee, etc. , you can open value-added tax.
3. Can a special VAT invoice be issued for bank loan interest?
The special VAT ticket for loan interest issued by the bank shall not be deducted.
The loan interest, investment and financing consulting fees, handling fees, consulting fees and other expenses directly related to loans paid by taxpayers to lenders when accepting loan services shall not be deducted from the output tax.
According to Caishui [2065438+06] No.36 Annex 1 Financial Services Bill, the fees paid by banks that have nothing to do with loan business are directly charged financial services, and special invoices for value-added tax can be issued, and the input tax can be deducted according to regulations.
Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Annex1Implementation Measures for the Pilot Work of Changing Business Tax to VAT;
Article 27 The input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
Taxpayers' social and entertainment consumption belongs to personal consumption.
(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.
(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
4. Can a special VAT invoice be issued for the interest income from bank loans?
1. The input VAT amount of interest cannot be deducted from the output VAT amount.
2. Relevant regulations: The provisions of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax (Caishui [2016] No.36) on related matters: Taxpayers generally use the original tax amount when purchasing services, intangible assets or real estate, and the input tax amount of the following items shall not be deducted from the output tax amount: (6) purchased passenger services, loan services, catering services, daily services of residents and entertainment services.
Interest belongs to loan service.