How to open the special VAT ticket?

The highest value-added tax special ticket is 13, and the lowest value-added tax special ticket is zero. VAT invoices vary from industry to business, and there is no uniform tax rate. According to different businesses, special VAT invoices can be divided into four grades: goods trade 13%, transportation 9%, financial consulting service 6% and other 0%. Special invoices for value-added tax are different from other invoices, and only apply to general taxpayers, not to small-scale taxpayers. For ordinary taxpayers, due to different industries and businesses, China's tax law has roughly classified them, and each classification is applicable to different tax rates that need to be invoiced.

Special tickets should be issued according to the following requirements:

(a) the project is complete and consistent with the actual transaction;

(two) the handwriting is clear, and no line pressing or mistakes are allowed;

(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal;

(4) It shall be issued according to the time when the VAT obligation occurs.

Legal basis: Article 10 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

General taxpayers selling goods or providing taxable services shall issue special invoices to the buyers.

General taxpayers in commercial enterprises retail cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts), cosmetics and other consumer goods, shall not issue special tickets.

Small-scale taxpayers of value-added tax (hereinafter referred to as small-scale taxpayers) may apply to the competent tax authorities for issuing special tickets.

Special tickets shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.