Question: I am a small-scale taxpayer and have obtained a special value-added tax invoice. How should I handle it?
Answer: Since the value-added tax for small-scale taxpayers is simply collected and there is no deduction problem, the special invoices obtained can be used as ordinary invoices and can only be used as costs. , the value-added tax cannot be deducted.
Recommendation: It is recommended that small-scale taxpayers try to obtain ordinary invoices and request as few special VAT invoices as possible.
Small-scale enterprises cannot obtain special tickets Illegal!
Article 11 of the “Guidelines for Issuing Value-Added Tax Invoices” lists the following three points and prohibits the issuance of special VAT invoices:
1. Sales of goods, provision of taxable services or taxable activities to individual consumers;
2. Sales of goods, provision of taxable services or taxable activities are subject to value-added tax Tax exemption provisions, unless otherwise provided by laws, regulations and the State Administration of Taxation;
3. Some of the provisions of the simplified VAT collection policy apply:
1. General VAT taxpayers who sell non-clinical human blood at apheresis stations choose simplified tax calculation.
2. If a taxpayer sells used goods, the value-added tax shall be levied at a reduced rate of 3% and a reduced rate of 2% according to the simplified method.
3. If a taxpayer sells its used fixed assets, the simplified method is applicable to the policy of levying value-added tax at a rate of 3% and a reduced rate of 2%.
If a taxpayer sells its used fixed assets and applies the simplified method to levy the value-added tax at a 3% tax rate reduced by 2%, it can waive the tax reduction and follow the simplified method. Pay value-added tax at a 3% levy rate, and can issue special value-added tax invoices.
4. Other situations stipulated by laws, regulations and the State Administration of Taxation.
In short: Therefore, the policy does not restrict the issuance of special value-added tax invoices to small-scale taxpayers, so it can also be issued to small-scale taxpayers. Small-scale taxpayers issue special value-added tax invoices. </p
