Recently, the State Administration of Taxation issued an announcement to push a tax convenience measure, on the basis of small-scale taxpayers in the accommodation industry to issue special VAT invoices on their own, small-scale taxpayers in the authentication consulting industry are also included in the pilot scope. Small-scale taxpayers in the authentication consulting industry can issue special VAT invoices on their own, and no longer need to return to the tax authorities to issue them, which will effectively save taxpayers' time and energy in tax handling, further facilitate taxpayers' use of invoices, and ensure the smooth and orderly progress of the comprehensive implementation of the pilot project to replace business tax with value-added tax.

 

According to the relevant person in charge of the Department of Goods and Services Tax of the State Administration of Taxation, in accordance with the previous provisions, small-scale taxpayers who need to use special VAT invoices can only apply to the tax authorities for issuing invoices after paying taxes in advance. After replacing business tax with VAT, the pressure on tax authorities to issue invoices has increased significantly. In order to ensure the smooth implementation of the pilot work of comprehensively promoting the replacement of business tax with value-added tax, the State Administration of Taxation has further optimized tax payment services, and since August 1, 2016, the pilot work of small-scale taxpayers in the accommodation industry issuing special VAT invoices by themselves has been carried out in 91 cities across the country, and the pilot scope has been expanded to the whole country in November 2016.

 

Since the pilot several months, the pilot work of small-scale taxpayers has achieved good results, and a total of about 40,000 small-scale taxpayers in the accommodation industry have issued more than 1.6 million special VAT invoices on their own. Small-scale taxpayers in the accommodation industry can issue invoices by themselves. On the one hand, it effectively improves the convenience of invoicing, helps to enhance the competitiveness of small and micro enterprises, and helps small and micro enterprises develop and grow. On the other hand, it facilitates taxpayers who receive services after the replacement of business tax with VAT to obtain special VAT invoices in a timely manner, and further improves the VAT deduction chain. At the same time, it also effectively reduces the workload of tax authorities and optimizes the allocation of tax service resources.

 

The relevant person in charge of the Department of Goods and Services Tax of the State Administration of Taxation introduced that the authentication consulting industry refers to a modern service industry in which enterprises rely on professional qualifications to carry out certification, authentication and consulting services, and is also the industry that issues the most special invoices in the pilot industry to replace the business tax with a value-added tax. The State Administration of Taxation will include it in the self-invoicing pilot, which is a tax administration system innovation of the tax department, which will maximize the convenience of taxpayers, and will further support the development of small and micro enterprises and enhance the competitiveness of small and micro enterprises.

 

According to the announcement, since March 1 this year, law firms, accounting firms, tax agents, consulting companies and other small-scale VAT taxpayers in the forensics consulting industry with monthly sales of more than 30,000 yuan (or quarterly sales of more than 90,000 yuan) nationwide provide certification services, forensics services, consulting services, sales of goods or other VAT taxable activities. If a special invoice needs to be issued, it can be issued by itself through the new VAT invoice management system, which no longer needs to be issued by the tax authority and the competent tax authority will no longer issue it for it.