Ordinary taxpayers can also open a special ticket of 3%, but it depends on what tax it is. Only part of the tax can be issued with a special ticket of 3%. Among the general taxpayers of value-added tax, if the value-added tax is calculated at the rate of 3% according to the simple method or the simple taxation method, invoices can only be issued at the rate of 3%, including ordinary invoices and special invoices.
The steps for general taxpayers to issue special invoices for 3% value-added tax are as follows: First, make sure that they have obtained the qualification of general taxpayers and registered with the tax authorities. Secondly, according to the actual situation, prepare the relevant information needed for issuing invoices, including the taxpayer identification number of the buyer, the invoice content, the amount and other information. Then select the function of issuing special invoices in the financial system, fill in the corresponding invoice information, and submit the application after verification. Next, according to the requirements of the tax authorities, print out the invoice and affix the taxpayer's seal. Finally, the invoice will be handed over to the buyer, and the relevant materials of the invoice will be submitted to the tax authorities for the record. Please note that the issuance of special invoices needs to strictly abide by the provisions of the tax law, ensure the authenticity and legality of invoices, and avoid legal risks caused by violations. It is recommended to consult a professional tax official or lawyer before the operation to ensure the accuracy and compliance of the operation.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15);
Chapter III Collection of Taxes Article 50 If a taxpayer who has not paid taxes is slow to exercise his due creditor's rights, or abandons his due creditor's rights, or transfers his property for free, or transfers his property at an obviously unreasonable low price, and the transferee knows the situation and causes losses to the state's tax revenue, the tax authorities may exercise the right of subrogation and cancellation in accordance with the provisions of Articles 73 and 74 of the Contract Law. If the tax authorities exercise the right of subrogation and cancellation in accordance with the provisions of the preceding paragraph, they will not be exempted from the taxpayer's unfulfilled tax obligations and legal responsibilities.