A: According to China's tax business classification code, the tax classification code of masks can generally be found in the commodity items of billing software.
According to the fabric type of the mask:
Unspecified products made of textile materials: 6307900090
Other textile products and unlisted products: 63079000
Other respirators and gas masks (excluding protective masks with neither mechanical parts nor interchangeable filters): 90200000.
Paper and similar household, sanitary and hospital articles (made of pulp, paper, cellulose filler paper and cellulose fiber mesh paper)
Rubber thread and rope coated with textile materials: 5604 1000.
Scope of issuance of special invoices
1. Taxable sales, the general taxpayer shall issue a special VAT invoice to the buyer.
2. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers of commercial enterprises shall not issue special VAT invoices.
3. If a small-scale VAT taxpayer needs to issue a special VAT invoice, he may apply to the competent tax authority for issuing it on his behalf.
4. Special invoices shall not be issued for the sale of duty-free goods.
5. Under any of the following circumstances, a special VAT invoice may not be issued:
(1) The buyer of taxable sales is an individual consumer.
(2) The tax exemption clause applies to taxable sales.
6. Expand the pilot scope for small-scale taxpayers to issue special VAT invoices by themselves. We will expand the pilot scope of issuing special VAT invoices by small-scale taxpayers from accommodation, forensic consultation, construction, industry, information transmission, software and information technology services to leasing and business services, scientific research and technology 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 special VAT invoices.
At present, many enterprises and students are more concerned about what kind of mask invoicing belongs to, what is the billing code, and the billing scope of special invoices. Bian Xiao compiled it for you in detail, so you need to continue your study. Many preferential tax policies of the country were also introduced in a special period. I hope you can update your tax knowledge in time, care about national policies in time, and win benefits for enterprises. If you have any other questions, you can contact our gold medal lecturers one by one.