How do small-scale taxpayers issue invoices?

Small-scale taxpayers who need to issue invoices can apply to the local tax authorities for issuing invoices on their behalf, or they can apply to the tax bureau for issuing online invoices. However, if you need to issue a special VAT invoice, you need to apply in the tax hall.

Accordingly, general taxpayers will issue invoices, and general taxpayers will generally apply for the purchase of tax-controlled equipment. Therefore, whether it is a special VAT invoice or an ordinary invoice, it can be issued in the company through the tax control system without going to the tax hall.

In recent two years, in order to facilitate small-scale taxpayers to run their business, the state has made some new regulations on small-scale taxpayers to issue invoices (ordinary tickets and special tickets):

1. Small-scale taxpayers who have used the VAT invoice management system to issue invoices can continue to use them.

Policy Reference: Article 10 of the Announcement of State Taxation Administration of The People's Republic of China on the Administration of Small-scale Taxpayers' Exemption from VAT (No.4 of State Taxation Administration of The People's Republic of China Announcement Year) "If the monthly sales of small-scale taxpayers exceed 654.38+10,000 yuan, the VAT invoice management system shall be used to issue VAT ordinary invoices, unified invoices for motor vehicle sales and VAT electronic ordinary invoices." "Small-scale taxpayers who have used the VAT invoice management system can continue to use the existing tax control equipment to issue invoices if their monthly sales do not exceed 6.5438+10,000 yuan."

2. Small-scale taxpayers can use the existing tax control equipment to issue special invoices that meet the relevant conditions of tax laws and regulations.

At present, all small-scale taxpayers in eight pilot industries, such as accommodation industry, forensic consulting industry, construction industry, industry, information transmission industry, software and information technology service industry, leasing and business service industry, scientific research and technology service industry, residential service industry, repair industry and other service industries, can voluntarily use the VAT invoice management system to issue their own special VAT invoices, which is not limited by the monthly sales standard.