1. Items related to individuals (2 items): 1. When selling goods, labor, services, intangible assets or real estate to individual consumers, special value-added tax invoices are not allowed.
2. Other individuals are not allowed to apply for issuance of special value-added tax invoices.
(Exception: Natural persons lease or sell real estate and the lessee and purchaser are not natural persons.) 2. Items related to export, tax exemption, and non-taxation (4 items): 1. No VAT issuance is allowed for items that are exempt from VAT
Special invoice (except: sales of tax-free agricultural products by state-owned grain purchasing and marketing enterprises are excluded).
2. For zero-rated VAT taxable services subject to the VAT refund (exemption) method, special VAT invoices are not allowed.
3. Special VAT invoices shall not be issued for projects that do not collect VAT.
4. Special value-added tax invoices are not allowed for export projects (Special note: Except for water and electricity imported into special areas for exported goods and services, export enterprises and other units are not allowed to issue special value-added tax invoices).
3. Items related to commercial enterprises (2 items): 1. General taxpayers of commercial enterprises who retail tobacco, alcohol, food, clothing, shoes and hats (excluding special parts for labor insurance), cosmetics and other consumer goods are not allowed to issue special value-added tax invoices.
(Guo Shui Fa [2004] No. 136) 2. Commercial enterprises are not allowed to issue special value-added tax invoices for all kinds of income collected from suppliers.
(Guo Shui Fa [2006] No. 156) 4. Items related to differential tax payment (12 items): 1. For brokerage agency services, the total price and extra-price fees obtained will be deducted from the government funds collected from the client and paid on behalf of the client.
Or the balance after administrative charges is sales.
Special value-added tax invoices shall not be issued for government funds or administrative fees collected from the entrusting party.
(Attachment 2 of Caishui [2016] No. 36) 2. Pilot taxpayers that provide financing sale and leaseback services for tangible movables shall not issue special value-added tax invoices for the principal price of tangible movables collected from lessees, but may issue ordinary invoices.
(Attachment 2 of Caishui [2016] No. 36) 3. For tourism services, you can choose to deduct the accommodation fees, catering fees, transportation fees collected from the travel service purchaser and paid to other units or individuals from the full price and extra-price expenses.
The balance after fees, visa fees, ticket fees and travel fees paid to other group tour companies is sales.
Special value-added tax invoices may not be issued for the above fees collected and paid to travel service buyers, but ordinary invoices may be issued.
(Attachment 2 of Caishui [2016] No. 36) 4. Taxpayers who provide labor dispatch services can choose to pay differential tax. From the entire price and extra-price expenses obtained, the wages, benefits and fees paid by the labor agency to the labor dispatch employees will be deducted.
The balance after applying for social insurance and housing provident funds is the sales volume, and the value-added tax is calculated and paid at a 5% tax rate according to the simple tax calculation method.
Taxpayers who choose differential taxation shall collect from the employer the expenses for paying wages, benefits and handling social insurance and housing provident funds to labor dispatch employees. They shall not issue special value-added tax invoices, but may issue ordinary invoices.
(Finance and Taxation [2016] No. 47) 5. Security services include residential security on site, special security, security system monitoring, provision of armed guard and escort services, and other security services.
Taxpayers provide security protection services in accordance with the labor dispatch service policy.
(Caishui [2016] No. 68) 6. Taxpayers provide human resources outsourcing services and pay value-added tax as brokerage services. Their sales do not include wages paid to employees of the client unit entrusted by the client unit and social insurance paid by the agency.
housing fund.
Special value-added tax invoices may not be issued for wages collected from the client and paid on behalf of the client and social insurance and housing provident funds paid on behalf of the client, but ordinary invoices may be issued.
(Finance and Taxation [2016] No. 47) 7. China Mobile Communications Group Corporation, China United Network Communications Group Co., Ltd., China Telecom Group Corporation and their member units accept donations for public welfare organizations through mobile phone SMS public welfare special service accounts, and use the funds obtained
The balance of the total price and extra-price expenses, after deducting donations paid to public welfare organizations, is sales.
It is not allowed to issue special VAT invoices for donations it accepts.
(Finance and Taxation [2016] No. 39) 8. When taxpayers provide visa agency services, the full price and extra-price fees obtained by taxpayers will be deducted from the visa fees collected from the service recipient and paid on their behalf to the Ministry of Foreign Affairs and foreign embassies (consulates) in China.
The balance after fees and certification fees is sales.
For visa fees and certification fees collected from the service recipient and paid on their behalf, special VAT invoices shall not be issued, but ordinary VAT invoices may be issued.
(General Administration Announcement No. 69 of 2016) 9. When taxpayers import goods that are exempt from import value-added tax according to regulations, the sales amount is collected from the entrusting party and paid on their behalf.
For the money collected from the entrusting party and paid on its behalf, special VAT invoices shall not be issued, but ordinary VAT invoices may be issued.