2. Tax-free filing is required at the competent tax bureau.
Whether it is a tax-free enterprise or not, sales invoices must be issued in accordance with the relevant provisions of the tax law. However, special VAT invoices cannot be issued for duty-free goods. Units and individuals selling goods, providing services and engaging in other business activities, and collecting money from foreign operations, the payee shall issue an invoice to the payer; The monthly sales of small-scale VAT taxpayers shall not exceed 30,000 yuan (90,000 yuan shall be paid quarterly). In the current period, the tax paid due to the issuance of special VAT invoices (including special VAT invoices for goods transportation) can be applied to the competent tax authorities for tax refund after all special invoices are recovered repeatedly or special red-ink invoices are issued according to regulations. Therefore, small-scale taxpayers with monthly sales of less than 30,000 yuan can apply to the competent tax authorities for refund of paid taxes by issuing special VAT invoices (including special VAT invoices for goods transportation) after repeatedly recovering all special invoices or issuing special red-ink invoices according to regulations. If you can't get the invoice back, you can't enjoy tax exemption. General taxpayers of value-added tax shall not issue special invoices for the sale of duty-free products (except for the sale of duty-free grain by state-owned grain purchase and sale enterprises). If a special invoice is issued in violation of the regulations, the value-added tax shall be levied in full on the sales issued according to the applicable tax rate of value-added tax, and the input tax shall not be deducted, and punishment shall be imposed in accordance with the relevant provisions of the implementation rules.
A tax voucher is a legal document for taxpayers to fulfill their tax obligations according to law, and a tax payment voucher is a special document for tax authorities to collect taxes from taxpayers according to the tax law. Divided into tax payment certificates, including general tax payment certificates, fixed tax payment certificates, tax stamps and tax payment books.
Legal basis: Article 5 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Issuing Special VAT Invoices by Tax Authorities (Trial) stipulates that the VAT taxpayers mentioned in these Measures refer to small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on their behalf.