Under what circumstances shall special VAT invoices not be issued?

I projects related to individuals (2 projects):

1. When selling goods, labor services, services, intangible assets or real estate to consumers, special VAT invoices shall not be issued.

2. No other individual may apply for issuing special VAT invoices. (Exception: unless a natural person rents or sells real estate and the lessee and the buyer are not natural persons. )

Two. Items related to export, tax exemption and non-taxation (4 items):

1. Special VAT invoices shall not be issued for projects exempted from VAT (except for the sale of duty-free agricultural products by state-owned grain purchase and sale enterprises).

2. Zero-rate taxable services enjoying VAT refund (exemption) shall not issue special VAT invoices.

3. No special VAT invoice shall be issued for projects that are not subject to VAT.

4. Export projects shall not issue special VAT invoices (special note: export enterprises and other units shall not issue special VAT invoices except hydropower imported from special areas).

Three. Related projects of commercial enterprises (2 items):

1. When general taxpayers of commercial enterprises retail consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special accessories for labor protection) and cosmetics, they may not issue special VAT invoices. (Guo Shui Fa [2004] 136)

2. Commercial enterprises shall not issue special VAT invoices for all kinds of income collected from suppliers. (Guo Shui Fa [2006] 156)

Four. Items related to differential tax payment (item 12):

1. Brokerage agency service, the sales amount is the balance after deducting the government funds or administrative fees collected from the entrusting party and paid on its behalf. No special VAT invoice shall be issued for government funds or administrative fees charged to the entrusting party. (Annex 2 of Caishui [2065438+06] No.36)

2. The pilot taxpayers provide financing after-sale leaseback service for tangible movable property, and the principal of the tangible movable property price collected from the lessee shall not be issued with special VAT invoices, but ordinary invoices may be issued. (Annex 2 of Caishui [2065438+06] No.36)

3. Tourism services, sales can be selected as the balance after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other travel companies. The above fees charged and paid to the buyers of tourism services can be issued with ordinary invoices instead of special VAT invoices. (Annex 2 of Caishui [2065438+06] No.36)

4. Taxpayers who provide labor dispatch services can choose to pay taxes by difference. The total amount of the price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, is the sales amount, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method. Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices. (Caishui [2065438+06] No.47)

5. Security services include residential security, special security, security system monitoring, armed escort services and other security services. Taxpayers to provide safety protection services, according to the labor dispatch service policy. (Cai Shui [2016] No.68)

6. Taxpayers provide human resources outsourcing services and pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units on behalf of customers and social insurance and housing accumulation funds paid by agents. The wages collected from the entrusting party and paid on its behalf, social insurance and housing accumulation fund paid by the agent shall not issue special VAT invoices, but ordinary invoices may be issued. (Caishui [2065438+06] No.47)

7. China Mobile Communications Group Company, China United Network Communications Group Co., Ltd., China Telecom Group Co., Ltd. and their member units accept donations to non-profit organizations through SMS public service numbers, and the sales amount is the total price and extra expenses obtained by them, deducting the donations paid to non-profit organizations. The donations it accepts shall not issue special VAT invoices. (Cai Shui [2016] No.39)

8. Taxpayers provide visa agency services, after deducting the visa fees and certification fees charged to the clients and paying them to the Ministry of Foreign Affairs and foreign embassies (consulates) in China, the balance is sales. Visa fees and certification fees collected from clients and paid on their behalf shall not be issued with special VAT invoices, but with ordinary VAT invoices. (Announcement No.69 of the State Administration of Taxation, 20 16)

9. Taxpayers import goods exempted from import value-added tax according to regulations, and the sales amount is collected from the entrusting party and paid on its behalf. For the money collected from the entrusting party and paid on its behalf, a special VAT invoice may not be issued, but an ordinary VAT invoice may be issued. (Announcement No.69 of the State Administration of Taxation, 20 16)

10. Overseas units conduct examinations in China through the Examination Center of the Ministry of Education and directly affiliated units. For the educational auxiliary services provided by the examination center of the Ministry of Education and its directly affiliated units, the balance of the examination fees obtained after deducting the examination fees paid to overseas units is regarded as sales, and the examination fees collected and paid to overseas units are uniformly withheld and remitted for value-added tax. The examination center of the Ministry of Education and its directly affiliated units shall not issue special VAT invoices for the examination fees collected and paid from overseas units, but may issue ordinary VAT invoices. (Announcement No.69 of the State Administration of Taxation, 20 16)

1 1. For the transfer of financial commodities, the sales amount shall be the balance of the sales price after deducting the purchase price, and no special VAT invoice shall be issued. No special VAT invoice shall be issued for the transfer of financial commodities. (Annex 2 of Caishui [2065438+06] No.36)

12. Air transport sales agency enterprises provide domestic air ticket agency services, and the balance of domestic air tickets collected from customers and paid to air transport enterprises or other air transport sales agencies after deducting related expenses is sales. The air transport sales agency shall issue an ordinary VAT invoice to the buyer for all the extra expenses incurred in traveling to travel itinerary or obtained. (Announcement No.42 of the State Administration of Taxation, 20 18)

Verb (abbreviation for verb) Items related to the sale of a specific commodity (5 items):

1. If a general taxpayer sells its used fixed assets and the simple tax rate of 3% minus 2% is applied to collect VAT, a special VAT invoice shall not be issued. (Guoshuihan [2009] No.90)

2. Small-scale taxpayers selling their used fixed assets shall not apply to the tax authorities for issuing special VAT invoices if the simple method is applied to levy VAT at the rate of 3% minus 2%. (Guoshuihan [2009] No.90)

3. Taxpayers selling secondhand goods shall not issue special VAT invoices by themselves or on their behalf. (Guoshuihan [2009] No.90)

4. General taxpayers who sell human blood for non-clinical use at plasma collection stations can calculate the tax payable at the rate of 3% according to a simple method, but may not issue special invoices for value-added tax. (Guoshuihan [2009] No.456)

5. When branches, branches and savings offices of financial institutions sell physical gold, they shall issue ordinary invoices under the unified supervision of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China to the buyers, and shall not issue professional financial invoices made by banks. (Guo Shui Fa [2005] 178)

Six, the business before the pilot camp (2):

1. Taxpayers who have declared business tax in the local tax authorities and have not issued invoices shall not issue special VAT invoices if they need to make up invoices after May 20 1 20 16. (Announcement No.23 of the State Administration of Taxation, 20 16)

2.2065438+General taxpayers who collected before April 30, 2006 and have reported the business tax paid in advance to the competent local tax authorities to sell self-developed real estate projects may issue ordinary VAT invoices instead of business tax invoices, and may not issue special VAT invoices. (AnnouncementNo. General Administration 18, 20 16)

Seven, the management is not standardized (2 points):

1. If the general taxpayer's accounting is not perfect or can't provide accurate tax information, a special VAT invoice may not be issued. (Cai Shui [2016] No.36)

2. If the taxpayer fails to register as a general taxpayer, the tax payable shall be calculated according to the sales amount and the VAT rate, and the input shall not be deducted, nor shall a special VAT invoice be issued. (Cai Shui [2016] No.36).