VAT invoices are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are limited to important accounting vouchers used by general VAT taxpayers. Taxpayers engaged in taxable sales shall issue special VAT invoices to buyers who ask for special VAT invoices.
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from ordinary invoices, it not only has the function of commercial documents, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 21 When making taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales.
Provisional Regulations of People's Republic of China (PRC) on Value-added Tax Article 20 Value-added tax shall be collected by tax authorities, and value-added tax on imported goods shall be collected by customs.
Value-added tax on articles brought into the country by individuals or mailed for their own use shall be levied together with customs duties. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.
Article 22 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax:
(a) fixed business households to the local competent tax authorities to declare and pay taxes. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities in the State Council or the financial and tax authorities authorized by them, the head office can report and pay taxes to the competent tax authorities where the head office is located.
(2) Fixed business households selling goods or services in other counties (cities) shall report their business matters to the competent tax authorities where their institutions are located, and report and pay taxes to the competent tax authorities where their institutions are located; If it is not declared, it shall report and pay taxes to the competent tax authorities at the place of sale or where the labor service occurs; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or services occur, the competent tax authorities in the place where the institution is located shall pay taxes.
(3) Non-fixed business households selling goods or providing services shall report and pay taxes to the competent tax authorities in the place where they sell or where the services occur; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or services occur, the tax shall be paid by the competent tax authorities in the place where the institution is located or where it lives.
(4) Imported goods shall be declared and paid to the customs at the place of declaration.
Withholding agents shall report and pay the tax withheld to the competent tax authorities at the place where their institutions are located or where they reside.