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.
Taxpayer is the abbreviation of "taxpayer". Also known as "taxpayers". Refers to the units and individuals with direct tax obligations as stipulated in the tax law. One of the basic elements of the tax system. Every tax needs a corresponding taxpayer. For example, product tax is paid by units and individuals engaged in the production, operation and import of taxable products in China. Taxes refer to taxes and expense taxes. Taxation is a form of compulsory free participation in the distribution of social products by the state according to its social functions and legal provisions. Taxes and fees refer to a kind of fees charged by state organs for providing certain labor services or services to relevant parties in accordance with regulations. The taxable amount of value-added tax is equal to the output tax MINUS the input tax, and the difference is the value-added tax that the enterprise needs to pay in the current month; Therefore, if enterprises want to pay less taxes, they must choose suppliers with corresponding qualifications who can provide special tickets for input, control the tax burden of enterprises reasonably and reduce the cost of enterprises.
Tax deduction for special invoices mainly refers to the value-added tax input invoice obtained from the seller by the general taxpayer of the enterprise to purchase goods and pay for the goods, which is used to offset the sales tax issued by the enterprise. General taxpayers and enterprises have to pay value-added tax, and enterprises can deduct taxes by virtue of the legal documents they have obtained, so as to achieve the purpose of paying less taxes.
Legal Analysis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Deduction of Taxpayers Confirmed or Registered as General Taxpayers Article 2 Taxpayers fail to obtain income from production and operation during the period from tax registration to confirmation or registration as general taxpayers, and fail to simply calculate the tax payable according to the sales volume and collection rate to declare and pay VAT.