Method of issuing special VAT invoice:
1. Taxpayers (general taxpayers/small-scale taxpayers) provide tourism services, and issue ordinary VAT invoices to the buyers of tourism services, such as accommodation fees, catering fees, transportation fees, visa fees, ticket fees, travel expenses, etc. paid to other tourism enterprises.
2. A special VAT invoice shall be issued after deducting the accommodation fee, catering fee, transportation fee, visa fee, admission fee and travel expenses paid by the tourism service purchaser to other tourism enterprises according to the total price and extra-price expenses obtained.
Extended data:
Special VAT invoice function:
(1) Special VAT invoice is a commercial voucher. Because the purchase tax is deducted by the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which plays the role of legal proof of the seller's tax obligation and the buyer's input tax.
(2) All links of goods from initial production to final consumption can be connected through special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers.
In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden
Baidu encyclopedia-special invoice for value-added tax