I. Special invoices
Special invoice is a special invoice for the general taxpayer of value-added tax (hereinafter referred to as general taxpayer) to produce and operate the taxable items of value-added tax, and it is a kind of invoice. It is not only a general commercial voucher, but also a legal voucher for calculating tax deduction.
When issuing an invoice, the head of the special VAT invoice should be consistent with the full name of the enterprise.
The name, tax number, address, telephone number, bank and account number of the special VAT invoice must be filled in completely. And the contents of the invoice should be truthfully issued according to the actual sales situation. Invoices that do not meet the requirements will not be used as tax vouchers.
Second, classification
(a) the special invoice is a kind of economic responsibility certificate. The business of buying and selling can only happen when there are buyers and sellers, the buyer agrees to buy the goods and pay the payment, and the seller agrees to sell the goods and collect the payment. The proof that the economic responsibility of the buyer and the seller in the collection and payment is preliminarily defined is the invoice, because the invoice contains the name of the goods, quantity, unit price, payment, names of the buyer and the seller, etc.
(2) Special invoices are accounting vouchers. As we know, accounting must have a written document that records economic business and clarifies economic responsibility-the original document, and the special invoice is an important original document.
(3) Special invoices are legal documents. As an economic responsibility certificate and accounting certificate, special invoice naturally becomes a legal responsibility certificate. Violation of special invoice management regulations will be subject to economic and legal penalties.
(4) The special invoice is a tax deduction certificate. The value-added tax recorded in the special invoice is the value-added tax paid by the taxpayer when purchasing the goods. The taxpayer can declare and deduct the input tax by virtue of the special invoice obtained by him, so the special invoice is also a tax deduction certificate.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 2 VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.