Accounting Practice: Is it possible to issue special tickets for small-scale taxpayers?
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【Abstract】 Global Online School Accounting Practice Training Channel continues to provide common advice for candidates, including application notes, review materials, policies and regulations, learning tutorials, and experience sharing. Today, "Accounting Practice: Can Small-Scale Taxpayers Be Ticketed? 》 The specific article content is as follows. For more accounting training information, please continue to pay attention to Global Online School.
Is it possible to issue special invoices to small-scale taxpayers? Strictly speaking, the tax law does not prohibit ordinary taxpayers from issuing special VAT invoices to small-scale taxpayers. No legal document clearly states that special VAT invoices cannot be issued to small-scale taxpayers.
The reason why it is banned to issue special VAT invoices is that small-scale taxpayers cannot deduct special VAT invoices, which will cause detention in the golden tax system and form detained tickets, which are long-term non-certified deductions. The ticket will cause a risk alert to the tax authorities, and there will be a risk of being reviewed and submitting a situation statement.
When small-scale taxpayers are changing the period of general taxpayers, general taxpayers may be required to issue special VAT invoices, and they will choose to be deducted after the company is certified as a general taxpayer. VAT invoices are valid for 360 days.
What types of invoices can small taxpayers issue?
1. For small-scale taxpayers (among other individuals) who sell their used fixed assets, VAT will be levied at a reduced rate of 2%. Only ordinary invoices can be issued, and no special VAT invoices can be issued by the tax authorities.
2. A small-scale taxpayer refers to a VAT taxpayer whose annual sales are below the prescribed standards and whose accounting calculations are inadequate and cannot submit relevant tax information as required. The so-called inadequate accounting means that the output tax, input tax and tax payable of value-added tax cannot be correctly calculated.
Can general taxpayers deduct 3% VAT invoices issued by small businesses?
Can be deducted.
Small-scale taxpayers generally can only issue ordinary invoices, and cannot issue special VAT invoices. However, if a small-scale taxpayer sells goods or taxable services to general taxpayers and the purchaser requires the seller to provide a special VAT invoice, the tax authority can issue a special VAT invoice for it.
However, it can only be deducted according to the tax amount indicated on the invoice, that is, it can only be deducted by 3%. There is no difference between the other 17% of the invoice at the time of certification, and the deduction is added together with other inputs.
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