I. Definition:
Ordinary VAT invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. General taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices, commonly known as "one machine with multiple tickets".
Second, the scope of collection:
1, general range
The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services.
2. Special projects
1) commodity futures (including commodity futures and precious metal futures); Commodity futures are subject to value-added tax, and taxes are paid at the time of physical delivery;
2) the business of selling gold and silver by banks;
3) The pawnbroker sells dead goods;
4) Consigned goods are sold by the consignor in consignment business;
(five) other units and individuals outside the postal department produce, distribute and sell philatelic products.
3. Special behavior
Regarded as sales: The following eight acts are regarded as selling goods in the VAT Law, and all of them are subject to VAT.
1) Entrust the goods to others for consignment;
2) selling goods on behalf of others;
3) Transferring goods from one place to another (except the same county and city);
(four) the use of goods produced or commissioned for sale for non taxable items;
(5) treating the goods produced, entrusted or purchased as investments in other units;
6) Distribute the self-produced, commissioned or purchased goods to shareholders or investors;
7) Use the self-produced and commissioned goods for employee welfare or personal consumption;
8) Give the self-produced, commissioned or purchased goods to others free of charge.
4, the scope of the camp:
The change from business tax to value-added tax mainly involves transportation and some modern service industries;
1. Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
2. Modern service industry includes: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
Third, the charging limit:
Special invoices shall not be issued under the following circumstances:
1. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance accessories) and cosmetics that are retailed by general taxpayers of commercial enterprises shall not issue special invoices;
2 sales of duty-free goods shall not issue special invoices, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China;
3. Taxable services with zero tax rate shall not issue special VAT invoices;
4. Zero-rate taxable services in the form of VAT refund (exemption) shall not issue special VAT invoices. Policy basis: Article 7 of the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Issuing the Administrative Measures for Tax Refund (Exemption) of Taxable Services with Zero VAT Rate (State Taxation Administration of The People's Republic of China Announcement No.20141).