Attachment: which small-scale tickets can be opened by yourself:
1. Small-scale taxpayers with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) in the accommodation industry who need to issue special VAT invoices for providing accommodation services, selling goods or engaging in other taxable activities can do so by themselves through the new VAT invoice management system, and the competent national tax authorities will no longer issue them on their behalf.
Small-scale taxpayers in the accommodation industry who need to issue special VAT invoices for the sale of acquired real estate still need to apply to the local tax authorities for issuance.
2. In the forensic consulting industry where the national monthly sales exceed 30,000 yuan (or the quarterly sales exceed 90,000 yuan), if small-scale VAT taxpayers need to issue special invoices for providing authentication services, forensic services, consulting services, selling goods or other VAT taxable activities, they can issue them by themselves through the new VAT invoice management system, and the competent national tax authorities will no longer open them for them. If the pilot taxpayers need to issue special invoices for the sale of the acquired real estate, they still need to apply to the local tax authorities for issuing them on their behalf.
From June 20 1 71day, the construction industry will be included in the pilot scope of issuing special VAT invoices by small-scale VAT taxpayers themselves. Small-scale taxpayers of construction value-added tax with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) (hereinafter referred to as "self-invoicing pilot taxpayers") need to issue special VAT invoices when providing construction services, selling goods or other VAT taxable behaviors, which will be issued by themselves through the new VAT invoice management system.
Note: If the taxpayer who sells the acquired real estate needs to issue a special VAT invoice, he still needs to apply to the local tax authorities for issuing it on his behalf.