I. Definition:
Special VAT invoices are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are only used by general VAT taxpayers. They not only serve as important accounting vouchers for taxpayers to reflect their economic activities, but also serve as legal vouchers to record the seller's tax obligations and the buyer's input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
Second, the charging limit:
1. General taxpayers selling goods (including goods deemed to be sold), taxable services and taxable services specified in the detailed rules for the implementation of the Provisional Regulations on Value-added Tax (hereinafter referred to as selling taxable items) must issue special invoices to the buyers.
2. Special invoices shall not be issued under the following circumstances:
1) selling goods or taxable services to consumers;
2) Tax exemption provisions apply to the sale of goods or taxable services;
3) Small-scale taxpayers sell goods or taxable services.
3. Article 10 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156) stipulates that general taxpayers may not issue special invoices for consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics.
Three. References:
1、? The scope of collection of business tax to value-added tax? . Jiangsu Provincial Department of Finance .2065438+06-02-29 [reference date 2065438+06-08-5];
2. "Tax Law" edited by Ann Dongbei University of Finance and Economics Press;
3. People's Republic of China (PRC) Provisional Regulations on Value-added Tax? .2008-11-14 [reference date: 20 13-08- 17].