General VAT taxpayers can issue special VAT tickets for training fees, and small-scale taxpayers can apply to the tax bureau for issuing special VAT tickets.
Can I open a special invoice for training fees after the reform of the camp?
After the reform of the camp, small-scale taxpayers cannot issue special invoices for value-added tax. Only general VAT taxpayers can issue special VAT invoices 1. After the reform of the camp, are all the tickets we issued ordinary VAT invoices? -Only general VAT taxpayers can issue special VAT invoices. Can't they invoice the general service industry before? -Yes. But there is a transition period. During the transition period, general service industry invoices can still be issued. Please consult the local tax bureau for details. 2. If the customer is an ordinary taxpayer, can we deduct our ordinary VAT invoice? -No, only the special VAT invoice can be deducted. 3. Can we issue our own special VAT invoice? -Small-scale taxpayers are powerless. If a special VAT invoice is issued, what is the tax rate and how much tax can be deducted when the customer receives it? -service industry 6%, transportation 1 1%
Can I issue a special VAT invoice for training fees?
Answer: Article 5, paragraph 1 (3) of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that other cultural industries refer to businesses engaged in cultural activities other than those listed above, such as holding exhibitions, training activities and holding literature and art. According to the above regulations, training belongs to "cultural sports industry-cultural industry (other cultural industries)". The first paragraph of Article 1 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on the Pilot Project of Changing the Business Tax of Transportation Industry and Some Modern Service Industries to VAT in Shanghai (Caishui [201]1No.) stipulates that taxpayers shall provide taxable services in People's Republic of China (PRC). The second part of the Notes on the Scope of Taxable Services stipulates that the modern service industry refers to the business activities that provide technology and knowledge around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, etc. According to the above provisions, the pure training service does not belong to the pilot service scope in the Notes on Taxable Service Scope. Your company should obtain the business tax invoice for the training that does not belong to the scope of "VAT reform and levy". The special VAT invoice obtained by your company does not meet the requirements. According to the first paragraph of Article 23 of the fiscal and taxation document [2011]1,if the VAT deduction voucher obtained by the taxpayer does not conform to the laws, administrative regulations of People's Republic of China (PRC) or the relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax. The input tax amount of special VAT invoices shall not be deducted.
Can I issue a special VAT invoice for training fees?
Can be issued.
After the full implementation of the camp reform, office supplies/electronic consumables, vehicle rental, water/electricity charges, house rental, property management, conference fees/training fees, etc. can be deducted from the special VAT invoices obtained from these projects.
Can I issue a special VAT invoice for training fees?
Special VAT invoices can be issued for training fees. The application rate of small-scale taxpayers to the tax bureau is 3%, and the applicable tax rate for ordinary taxpayers is 6%.
Can enterprise management consulting issue a training fee invoice?
Many management consulting companies issue invoices for training fees, but strictly speaking, it is not acceptable, and training qualifications must be obtained. As long as there is no problem with the company, the top management will not check it. But once there is a problem, you will find that the name of the ticket is not within the business scope. So, you can go to the IRS to open it yourself.
What kind of company invoice can I use for training fees?
Education and training company
Can enterprise management consulting issue a training fee invoice?
It is best to issue management consulting invoices. If there is training in the business scope, training invoices can also be issued.
Is the training fee issued by local tax invoice or national tax invoice?
National tax jurisdiction: business, industrial processing and repair, repair, taxable services.
Local tax jurisdiction: to put it bluntly, except the national tax, the rest. Such as hotels, restaurants, entertainment, insurance, finance, real estate, construction and installation, tourism, training institutions, office buildings and so on.
Can the special VAT invoice issued by the training fee be deducted?
If your enterprise is a general taxpayer, it can be deducted; If it is small-scale, it cannot be deducted.