People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 16 No.3 15 Article 3 If a taxpayer purchases goods, design services and construction services to build a new real estate after May 20 16, or rebuilds, expands, repairs or decorates the real estate and increases the original value of the real estate by more than 50%, its input tax shall be in accordance with these measures.
Therefore, the special VAT invoice obtained from the supervision fee in real estate construction can be fully deducted from the input tax at one time.
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from the ordinary invoice, it not only has the function of commercial voucher, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice. 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.
References:
Baidu encyclopedia-special invoice for value-added tax