According to the compilation, since the release of the Notice of the State Administration of Taxation of the People's Republic of China (Guo Shui Fa [2004]153, hereinafter referred to as 153) in 2004, the State Administration of Taxation has included the special VAT invoice into the anti-counterfeiting tax control system. With the passage of time, especially since the implementation of many new policies to replace the business tax with a value-added tax, several special cases of VAT invoices have appeared in practice. Summarized as follows: < / p > < center > < img Alt = "" SRC =" https://www.zwtxipr.com/d/file/news/2022-12-08/07ada98102c196b6b5d54052a7aaa74b.jpg" First, "as a special case for taxpayers outside the jurisdiction"
Article 53 provides in article 2: "The special invoice mentioned in these Measures refers to the special invoice issued by the competent tax authorities for VAT taxpayers within the jurisdiction. Other units and individuals may not issue it." According to the article, the competent tax authority can only use the special invoices of VAT taxpayers within its jurisdiction. In practice, there are some special cases.
In 2017, the State Administration of Taxation promulgated the "Measures for the Administration of Small-scale Taxpayers in the Cargo Transportation Industry to Apply for VAT Special Invoice" (State Administration of Taxation Announcement No. 55, 2017, hereinafter referred to as Announcement No. 55). Article 3 of the announcement states: "If a taxpayer needs to issue a special VAT invoice to provide road or inland cargo transport services within the country, it can do so at any place where the tax registration place is, the place where the goods are shipped, the place where the goods arrive, or the place where the transport business contract is (including the place where the Internet logistics platform is located), Apply to the nearest tax authority (hereinafter referred to as the * * unit) for issuing a special VAT invoice." In order to further facilitate taxpayers and in light of the characteristics of trans-regional operations in the transport industry, Notice No. 55 was issued to allow small-scale taxpayers in the road or inland waterway transport services to apply for issuing special VAT invoices nearby, which are not subject to the jurisdiction of the competent tax authorities. Any place at the place of tax registration, the place of departure of the goods, the place of arrival of the goods or the place of the transport business contract (including the place where the Internet logistics platform is located).
What needs to be reminded here is that Notice No. 55 clearly states that taxpayers applying for VAT special invoice in places other than tax registration does not change the tax administration of the competent tax authorities; At the same time, the new VAT invoice management system regularly collates the data and information of taxpayers' invoices and tax payment in different places and submits it to the competent tax authorities. The competent tax authorities should strengthen data comparison and analysis. Where the amount of the special VAT invoice applied by a taxpayer obviously exceeds the actual transportation capacity, the competent tax authorities may temporarily withhold the special VAT invoice at a place other than tax registration and interview the taxpayer in a timely manner. If the doubt is cleared through an interview, the taxpayer may continue to apply for VAT special invoices in places other than tax registration.
two. Article 5 of Article 53 of the Special Case of "Natural Person Special Invoice * *" Article 5: "The term" VAT taxpayers "as mentioned in these Measures refers to small-scale taxpayers (including self-employed households) who have gone through tax registration and other taxpayers identified by the State Administration of Taxation of the People's Republic of China who can issue special VAT invoices. The taxpayers who apply for special tickets include small-scale taxpayers who have paid * * and other taxpayers who can pay * * as stipulated by the State Administration of Taxation; In practice, the special case of "natural person can * * VAT special invoice" corresponds to the expression of No. 153 "other administrative regulations can * * taxpayers".
To be specific, according to the Notice of the State Administration of Taxation of the People's Republic of China on Replacing Business Tax with Value-added Tax and entrusting Local Taxation Bureau to collect Taxes and value-added tax Invoices (State Taxation General Han [2016] No. 145), "Small-scale VAT taxpayers sell their acquired immovable property, and other individuals rent immovable property, If the buyer or lessee is not another individual, the taxpayer may apply to the local tax bureau for issuing a special VAT invoice after paying the VAT."According to this article, if other individuals (i.e. natural persons) sell real property acquired by them or lease real property, the buyer or the lessee may apply for issuing a special VAT invoice. Generally speaking, natural persons selling or leasing real estate, as long as the payer is not a natural person, can apply for VAT special invoice.
three.
According to the Announcement of the State Administration of Taxation of the People's Republic of China on Issues related to Tax Collection and Administration of Individual Insurance Agents (Announcement No. 45, 2016 of the State Administration of Taxation of the People's Republic of China, Article 3 states: "An insurance enterprise, after paying commission fees to an individual insurance agent and accepting tax collection entrusted by the tax authorities, may apply to the competent tax authorities for issuing general VAT invoices or special VAT invoices on behalf of the individual insurance agents in summary."
In a nutshell, Notice No. 45 provides for a special circumstance in which a payer (an insurance company) may apply to the tax authority for the issuance of a special VAT invoice in aggregate in lieu of a drawer (a personal insurance agent). This special case is also from the perspective of improving tax efficiency and saving tax costs. In practice, there are many insurance agents, and the development of ticket fees is laborious. What needs to be reminded here is that according to Notice No. 45, securities brokerage, credit card, tourism and other industries can also choose the mode of summary application of * * invoice.
four.
According to the current policy, small-scale taxpayers with monthly sales of more than 30,000 yuan (or quarterly sales of more than 90,000 yuan) in the accommodation industry, authentication and consulting industry, construction industry, industry and information transmission industry, software and information technology services can issue special VAT invoices by themselves.
However, the taxpayer should note that in case of VAT taxable behavior of "selling the acquired immovable property", the above taxpayer still needs to apply for a special invoice to the tax authority. Other VAT taxable behavior will issue VAT invoice by itself.
According to Article 13 of Article 153, "special invoices for VAT taxpayers shall be made in six copies, the fifth copy of special invoices shall be retained for scanning and making up of invoices, and the sixth copy shall be used for regular checking of invoice amount and tax collected. Other joint VAT payers."
But there are exceptions. According to the Notice of the State Administration of Taxation of the People's Republic of China on the Issue of Using VAT Invoices in the Transfer of Property Rights by Taxpayers selling the immovable property they have Acquired (Tax General Han [2016] No. 190), taxpayers who need to use invoices in the transfer of property rights can use the sixth duplicate of VAT special invoice or the third duplicate of VAT ordinary invoice. Therefore, from this point of view, when taxpayers apply for VAT special invoices for the real estate they have acquired and other personal leased real estate, the fourth copy is retained by the invoice post for scanning and supplementinginvoices; The fifth collection post is used to check invoices and tax collected regularly; Other time to pay taxpayers.
summary :* * special ticket, under normal circumstances, the taxpayer retains the first to the fourth copy; The taxpayer shall keep the first, second, third and sixth copies of the special tickets involving real estate sales and leasing business, of which the sixth copies shall be used for the transfer procedures of property rights.
