Medical service organizations belonging to small-scale taxpayers can only issue ordinary VAT invoices; those belonging to general taxpayers can issue both ordinary VAT invoices and special VAT invoices. The special VAT invoice is designed and printed by the State Administration of Taxation and is limited to be purchased and used by general VAT payers, which is not only an important accounting document reflecting the economic activities of the taxpayers, but also a legal proof of the tax obligation of the selling party and the input tax amount of the purchasing party, and an important and decisive legal special VAT invoice in the VAT calculation and management.
The implementation of special invoice for VAT is a crucial step in the reform of VAT, which is different from ordinary invoice, not only has the role of commercial voucher, but also has the role of tax deduction because of the implementation of tax deduction on the basis of the invoice, and the purchaser has to pay VAT to the seller. It has the role of tax payment certificate. More importantly, VAT invoices link the links between the initial production of a product and its final consumption, keeping the tax intact and reflecting the role of VAT.
Article 21 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT) states that when a taxable sales act occurs, a taxpayer shall issue a VAT invoice to the purchaser who asks for a VAT invoice, and shall state the sales amount and the amount of output tax on the VAT invoice respectively.
Value-added tax invoices shall not be issued under any of the following circumstances:
(1) where the purchaser of the taxable sales is an individual consumer;
(2) where the taxable sales are subject to tax exemption.
Article 22 Place of VAT Payment:
(1) A fixed business shall declare its tax payment to the tax authority in charge of the place where its organization is located. If the head office and the branches are not in the same county (city), they shall declare taxes to the competent tax authorities of their respective locations; with the approval of the competent financial and tax authorities under the State Council or the financial and tax authorities authorized by the State Council, taxes may be declared by the head office in aggregate to the competent tax authorities of the location of the head office.
(2) fixed businesses to sell goods or services in foreign counties (cities), shall report to the competent tax authorities of the location of their institutions to go out of business, and declare taxes to the competent tax authorities of the location of their institutions; if not reported, shall declare taxes to the competent tax authorities of the place where the sales or services take place; if not reported to the competent tax authorities of the place where the sales or services take place, shall declare taxes to the competent tax authorities of the location of their institutions; if not reported to the competent tax authorities of the place of sales or services, shall declare taxes to the competent tax authorities of the place of their institutions. competent tax authorities of the place where its organization is located to collect the additional tax.
(3) The sale of goods or services by a non-fixed business shall be declared to the competent tax authorities of the place of sale or the place of occurrence of the services; if it is not declared to the competent tax authorities of the place of sale or the place of occurrence of the services, the tax shall be levied by the competent tax authorities of the place where the organization is located or the place where the organization resides.
(d) imported goods, should be declared to the customs declaration of tax.
The withholding agent shall declare to the competent tax authorities at the place of its organization or residence to pay the tax it withholds.