Labor insurance supplies to open special invoices or general invoices

Labor insurance supplies to open special invoices or general invoices of the issue of tax policy and business management of the specific circumstances. The following is an analysis of the relevant laws and regulations, the actual operation of the enterprise from the point of view of the answer.

Body:

I, the labor insurance supplies to open special invoices or general invoices?

Labor insurance supplies usually include helmets, protective clothing and other supplies related to employee safety. When issuing invoices, it should be based on tax regulations and business conditions to determine whether to open special invoices or ordinary invoices.

1. If the labor protection supplies purchased by the enterprise belong to the category of special invoices, such as the special invoices stipulated in Article 17 of the "Measures for the Administration of Value-added Tax Invoices of the People's Republic of China*** and the People's Republic of China", special invoices should be issued for the purchase and sale of labor protection supplies.

2. If the labor insurance products are not in the category of special invoices, you can issue ordinary invoices in accordance with the invoice management regulations for general merchandise. But in the specific operation, the enterprise should be based on the actual situation and tax policy to choose.

Second, the relevant provisions of tax laws and regulations

According to the "People's Republic of China*** and the State Value-added Tax Law" and "People's Republic of China*** and the State Value-added Tax Invoice Management Measures" and other laws and regulations, the purchase and sale of goods should be in accordance with the requirements of the regulations to issue the corresponding invoices. If the purchased goods belong to the category of special invoices, special invoices shall be issued.

1. Article 28 of the Law of the People's Republic of China on Value-added Tax (VAT) stipulates that a taxpayer who sells goods or provides taxable services shall issue a VAT invoice to the person who purchases the goods or receives the services.

2. Article 17 of the Measures for the Administration of Value-added Tax Invoice of the People's Republic of China stipulates that taxpayers shall use special invoices for the sale of special articles stipulated by the state, special equipments stipulated by the state, contracted projects, transfer of land use rights, intangible assets and real estate.

In summary:

In the process of purchasing and selling labor insurance products, you should choose to issue special invoices or ordinary invoices according to whether the labor insurance products belong to the category of special invoices, as well as specific tax regulations and requirements.

Legal basis:

1. Article 28 of the Value-added Tax Law of the People's Republic of China: A taxpayer who sells goods or provides taxable labor services shall issue a value-added tax (VAT) invoice to the person who purchases the goods or receives the labor services.

2. Article 17 of the Measures for the Administration of Value-added Tax Invoices of the People's Republic of China: Taxpayers shall use special invoices for the sale of special items stipulated by the state, special equipments stipulated by the state, contracted projects, transfer of land use rights, intangible assets, real estate and so on.