Expand the small-scale taxpayers to issue the VAT special
1. Effective from 1 February,2018, the small-scale taxpayers(pilot taxpayers) of manufacturers and service industry of information transmission & software and technology, whose monthly sale revenue is over 30 ,000 yuan (or quarterly sales revenue exceeds 90,000 yuan), are permitted to issue the VAT special invoice via their own Invoice Issuing System.
2. If the pilot taxpayers sell the real estate they have acquired and the VAT special invoice must be issued, They shall submit the document to the competent tax authorities to release the invoice
3. The pilot taxpayers must pay all the VAT tax to the competent tax authorities in accordance with the VAT special invoice issued during the reporting period.
4. When preparing the VAT Returns, the VAT sale amount shall be recorded in line with the tax rate 3% and collection rate 5% respectively to the current period of column 2 and 5
Back：Toll electronic invoice
Next：VAT preferential policy for Small and micro enterprises
2. If the pilot taxpayers sell the real estate they have acquired and the VAT special invoice must be issued, They shall submit the document to the competent tax authorities to release the invoice
3. The pilot taxpayers must pay all the VAT tax to the competent tax authorities in accordance with the VAT special invoice issued during the reporting period.
4. When preparing the VAT Returns, the VAT sale amount shall be recorded in line with the tax rate 3% and collection rate 5% respectively to the current period of column 2 and 5
Back：Toll electronic invoice
Next：VAT preferential policy for Small and micro enterprises
