Can ordinary taxpayers issue special VAT invoices to small-scale taxpayers?

Ordinary tickets should be issued to small-scale taxpayers, because small-scale VAT invoices cannot be deducted from the input tax. However, it is not very convenient to buy ordinary tickets in some places, that is to say, it directly increases the tickets for small-scale opening.

Article 21 of the Regulations on the Implementation of Value-added Tax in People's Republic of China (PRC) stipulates:

When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(1) Selling goods or taxable services to consumers;

(2) Tax exemption provisions shall apply to the sale of goods or taxable services;

(3) Small-scale taxpayers sell goods or taxable services.

Units and individuals that expand information to sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.

Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them. Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the regulations. The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.

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