1. Accommodation.
2. Judicial consulting industry.
3. Construction industry.
4. Industry.
5. Information transmission, software and information technology services.
6. Leasing and business services.
7. Scientific research and technical services.
8. Resident services, maintenance and other service industries.
Article 1 of the Announcement on Expanding the Pilot Scope of Small-scale Taxpayers Issuing Special VAT Invoices by themselves (State Taxation Administration of The People's Republic of China Announcement No.8 of 20 19) stipulates that the pilot scope of small-scale taxpayers issuing special VAT invoices by themselves should be expanded. We will expand the pilot scope of issuing special VAT invoices for small-scale taxpayers from accommodation, forensic consulting, construction, industry, information transmission, software and information technology services to leasing and business services, scientific research and technical services, residential services, repair services and other services.
Small-scale taxpayers in the above eight industries can voluntarily use the VAT invoice management system to issue their own VAT invoices if they need to issue special VAT invoices for VAT taxable activities. Where a pilot taxpayer needs to issue a special VAT invoice for selling the acquired real estate, it shall apply to the tax authorities for issuing it on its behalf in accordance with relevant regulations.
Extended data
After being included in the pilot scope of issuing special VAT invoices, the specific financial accounting of small-scale taxpayers is as follows:
Small-scale taxpayers should set up the detailed account of "VAT payable" under the account of "tax payable". The financial accounting requirements of taxpayers issuing special tickets are the same as those of other small-scale taxpayers.
1, when calculating income:
Debit: bank deposits/accounts receivable/notes receivable, etc.
Loan: income from main business
Taxes payable-VAT payable
2. When paying taxes:
Borrow: Taxes payable-VAT payable
Loans: bank deposits
Announcement of State Taxation Administration of The People's Republic of China on expanding the pilot scope of small-scale taxpayers issuing special tickets by themselves