Invoice type

Invoice type:

The basic links of presenting invoices include stub, invoice and bookkeeping.

Stubs shall be kept by the payee or drawer for future reference;

The invoice is made by the payer or the payer jointly as the original payment voucher;

Bookkeeping shall be made by the payee or drawer as the original voucher for bookkeeping.

Ordinary invoices can be purchased by all kinds of taxpayers who are engaged in business activities and have gone through tax registration, and taxpayers who have not gone through tax registration can also apply to the tax authorities for purchasing ordinary invoices;

Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities.

Now, with the introduction of several policies in State Taxation Administration of The People's Republic of China, some small-scale taxpayers can also issue special invoices. The following are seven industries that are allowed to issue special invoices so far. Accountants should remember to learn to issue corresponding invoices in time.

I. Accommodation

The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Providing Construction Services to Foreign Countries (Guo Shui Fa [2016] No.69) stipulates that small-scale taxpayers in the accommodation industry who provide accommodation services, sell goods or engage in other taxable activities, with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan), can issue special VAT invoices by themselves through the new VAT invoice management system, and the competent national tax authorities will no longer issue them. "

Second, the judicial consulting industry

The Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Pilot Work of Small-scale VAT Taxpayers in Judicial Consulting Industry (State Taxation Administration of The People's Republic of China [20 17] No.4 Announcement) points out that small-scale VAT taxpayers in judicial consulting industry (hereinafter referred to as "pilot taxpayers") nationwide need to provide authentication services, authentication services and consulting services, and sell goods or other VAT taxable activities.

Third, the construction industry

State Taxation Administration of The People's Republic of China's announcement (announcementNo.: State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) [20 17] 1 1) on further clarifying the issues related to the collection and management of value-added tax points out that small-scale taxpayers of construction industry (hereinafter referred to as "self-billing pilot taxpayers") need to provide construction services, sell goods or have other VAT taxable behaviors.

Four. industry

State Taxation Administration of The People's Republic of China's Announcement on Several Issues Concerning the Management of VAT Invoices (Guo Shui Fa [20 1 7] No.45) points out that small-scale VAT taxpayers (hereinafter referred to as pilot taxpayers) with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) will pay taxes from February 20 18.

Verb (abbreviation of verb) information transmission industry

VI. Software Industry

Seven. Information technology service industry