Can I issue a special VAT invoice for the information service fee? What is the tax point? How to drive? The invoice I am using now is the national tax general machine. thank you

Special VAT invoices can be issued for information service fees.

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Since August 20 13 and 1 year, the information service fee has been paid in full, which belongs to the scope of the reform of the camp.

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The tax point is 6% for general VAT taxpayers and 3% for small-scale taxpayers; In addition, pay relevant additional taxes.

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The invoice issued by the national tax general machine is a VAT invoice. VAT invoices are divided into ordinary VAT invoices and special VAT invoices.

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Special VAT invoices can only be issued by general VAT taxpayers to general VAT taxpayers.