2 thoughts on “Can gold jewelry be issued for special VAT invoices?”
Kent
The retail gold jewelry industry shall not issue special VAT invoices. The gold and silver jewelry are personal consumer goods and cannot issue special VAT invoices. If you wholesale to the next link to continue to be sold, you can issue a special VAT invoice. If it is sold to consumers individuals for consumption, they cannot issue special VAT invoices. This is the national regulations. The main reason is that the VAT tax is a chain taxation model. Because the final consumer of retail is an individual, it is not allowed to deduct, and the VAT taxation chain is interrupted. It is also a waste to issue VAT tickets.
Extension information: Article 10 The general taxpayer sells goods or provides taxable services, and a special invoice shall be issued to the purchaser. The cigarettes, alcohol, food, clothing, shoe and hats (excluding special parts of labor insurance), cosmetics and other consumer products such as cigarettes, alcohol, food, clothing, and hats of commercial enterprises shall not issue special invoices. If a small -scale VAT taxpayer needs to issue a special invoice, it may apply to the competent tax authority. If sales of tax -free goods shall not issue special invoices, except for laws, regulations and the State Administration of Taxation. In order to strengthen the management of value -added tax collection, standardize the use of special VAT invoices, in accordance with the "Interim Regulations on the Value -added Tax of the People's Republic of China" and the implementation rules of the "People's Republic of China" and the implementation rules Regulation. The general taxpayers have one of the following situations, and they must not receive special invoices and use special invoices: . The accounting accounting cannot be accurately calculated according to the requirements of the accounting system and the tax authority. Input tax and taxable amount. . It is not possible to accurately provide the tax authority with the accurate value -added tax sales tax, input tax, taxable data, and other related value -added tax taxes. The content of other value -added tax taxes above shall be determined by the State Administration of Taxation directly under the State Administration of Taxation. . There is the following acts, and those who are ordered by the tax authority to be corrected within a time limit are not corrected: 1. Special invoices for private printed; 2, buy special invoices from units outside the individual or tax authority, ; 3, borrow special invoices for others; 4, provide a dedicated invoice to others; 5, not issued a dedicated invoice in accordance with the requirements of Article 5 of these regulations; Invoice; 7, the purchase, use and deposit of dedicated invoices shall not be declared in accordance with Article 16 of these regulations; 8. The tax authorities are not received in accordance with the regulations. . The goods sold are all duty -free projects. The general taxpayers who have the above situation. Reference materials: Baidu Encyclopedia-Special invoice for VAT
1. As a commodity circulation company selling gold and silver jewelry, if it is a general taxpayer of VAT, you can issue a special VAT invoice for the purchase unit. If a small VAT taxpayer can only issue ordinary invoices.
2. Even if the enterprise purchases gold and silver jewelry, even if a special VAT invoice is obtained, if you use the gold and silver jewelry for outsourcing for employee benefits and other gifts, the amount of input tax cannot be deducted by the ticket.
The retail gold jewelry industry shall not issue special VAT invoices.
The gold and silver jewelry are personal consumer goods and cannot issue special VAT invoices. If you wholesale to the next link to continue to be sold, you can issue a special VAT invoice. If it is sold to consumers individuals for consumption, they cannot issue special VAT invoices.
This is the national regulations. The main reason is that the VAT tax is a chain taxation model. Because the final consumer of retail is an individual, it is not allowed to deduct, and the VAT taxation chain is interrupted. It is also a waste to issue VAT tickets.
Extension information:
Article 10
The general taxpayer sells goods or provides taxable services, and a special invoice shall be issued to the purchaser.
The cigarettes, alcohol, food, clothing, shoe and hats (excluding special parts of labor insurance), cosmetics and other consumer products such as cigarettes, alcohol, food, clothing, and hats of commercial enterprises shall not issue special invoices.
If a small -scale VAT taxpayer needs to issue a special invoice, it may apply to the competent tax authority.
If sales of tax -free goods shall not issue special invoices, except for laws, regulations and the State Administration of Taxation.
In order to strengthen the management of value -added tax collection, standardize the use of special VAT invoices, in accordance with the "Interim Regulations on the Value -added Tax of the People's Republic of China" and the implementation rules of the "People's Republic of China" and the implementation rules Regulation.
The general taxpayers have one of the following situations, and they must not receive special invoices and use special invoices:
. The accounting accounting cannot be accurately calculated according to the requirements of the accounting system and the tax authority. Input tax and taxable amount.
. It is not possible to accurately provide the tax authority with the accurate value -added tax sales tax, input tax, taxable data, and other related value -added tax taxes.
The content of other value -added tax taxes above shall be determined by the State Administration of Taxation directly under the State Administration of Taxation.
. There is the following acts, and those who are ordered by the tax authority to be corrected within a time limit are not corrected:
1. Special invoices for private printed;
2, buy special invoices from units outside the individual or tax authority, ;
3, borrow special invoices for others;
4, provide a dedicated invoice to others;
5, not issued a dedicated invoice in accordance with the requirements of Article 5 of these regulations; Invoice;
7, the purchase, use and deposit of dedicated invoices shall not be declared in accordance with Article 16 of these regulations;
8. The tax authorities are not received in accordance with the regulations.
. The goods sold are all duty -free projects.
The general taxpayers who have the above situation.
Reference materials: Baidu Encyclopedia-Special invoice for VAT
1. As a commodity circulation company selling gold and silver jewelry, if it is a general taxpayer of VAT, you can issue a special VAT invoice for the purchase unit. If a small VAT taxpayer can only issue ordinary invoices.
2. Even if the enterprise purchases gold and silver jewelry, even if a special VAT invoice is obtained, if you use the gold and silver jewelry for outsourcing for employee benefits and other gifts, the amount of input tax cannot be deducted by the ticket.
Please refer to it.