Two. Small-scale taxpayers in judicial consulting industry
Third, small-scale taxpayers in the construction industry.
Fourth, industrial small-scale taxpayers.
Verb (abbreviation for verb) small-scale taxpayer in information transmission industry
Six, the software industry small-scale taxpayers
Seven, the information technology service industry small-scale taxpayers
According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Providing Construction Services Abroad, small-scale taxpayers in the accommodation industry with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) can issue VAT invoices on their own when providing accommodation services, selling goods or engaging in other taxable activities.
According to the announcement of State Taxation Administration of The People's Republic of China on the pilot work of small-scale VAT taxpayers in the judicial consulting industry, law firms with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan).
Small-scale VAT taxpayers in accounting firms, tax accounting firms, consulting companies and other forensic consulting industries may issue invoices on their own if they need to provide certification services, forensic services, consulting services, sell goods or engage in other VAT taxable activities.
According to: Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Management of VAT Invoices: Industries with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) and information transmission since February 2065438+2008 1 day.
Small-scale VAT taxpayers in software and information technology services need to issue special VAT invoices when VAT is taxable, which can be issued by themselves through the new VAT invoice management system.
Extended data:
Special VAT invoices must be issued in accordance with the following provisions:
1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.
2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.
4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.
5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".
The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, you can fill in the "Name" column in two lines, and if necessary, you can draw the upper and lower horizontal lines of the column.
6. If the goods are returned, the sales discount will receive the deduction coupons and invoices from the buyer.
7. In addition to the taxpayer's special financial seal, the special invoice issued by the tax authorities must also be stamped with the special VAT invoice issued by the tax authorities. The special seal is stamped in the middle of the bottom of the special invoice, using red inkpad. If the above seal is not affixed, the buyer shall not use it as a deduction voucher.
8. Special invoices shall not be issued for use.
Baidu encyclopedia-special invoice for value-added tax