Accommodation industry VAT anti-counterfeiting tax control invoicing software Golden Tax Disk version

The accommodation industry VAT anti-counterfeiting tax control invoicing software Golden Tax Disk Edition is an application system for self-issued special VAT invoices for small-scale taxpayers in the accommodation industry. Small-scale taxpayers in the accommodation industry (meeting sales conditions) provide accommodation services. You can use the new VAT invoice management system to issue special invoices for accommodation services with an applicable tax rate of 3%. However, if you provide accommodation services to individuals, you cannot issue special invoices (the same below).

Features

1. Special invoices can be issued for providing accommodation services, selling goods, etc.

If pilot taxpayers provide accommodation services, sell goods or engage in other taxable activities and need to issue special invoices, they can issue them themselves through the new value-added tax invoice management system, and the competent state tax authorities will no longer issue them on their behalf.

If a pilot taxpayer needs to issue a special invoice to sell the real estate it acquires, it must still apply to the local tax authority for issuance.

2. The maximum invoicing limit for a single special invoice shall not exceed 10,000 yuan.

The maximum invoicing limit for a single special invoice approved by the competent tax authorities for pilot taxpayers shall not exceed 10,000 yuan, that is, the maximum tax-exclusive amount that can be issued for a single special invoice is 9,999.99 yuan.

3. The sales amount for which special invoices are issued shall be converted and reported based on the collection rate.

The taxes payable on special invoices issued by pilot taxpayers shall be reported to the competent tax authorities within the prescribed tax declaration period. When filling in the VAT return, the sales volume of the special invoices issued in the current period should be filled in the second column and column of the "VAT return" (applicable to small-scale taxpayers) according to the levy rate of 3% and 5% respectively. In the corresponding column of "Number of this period" in column 5 of "Special VAT invoices issued by tax authorities without tax sales"

Relevant requirements

The competent tax authorities must strengthen training and guidance for pilot taxpayers to ensure that taxpayers correctly issue special invoices. At the same time, they must strengthen risk prevention and control, strengthen data analysis and comparison, and carefully summarize pilot experience.
Pilot taxpayers should strictly follow the relevant regulations on the management of special invoices to receive, keep and issue special invoices.