Can jewelry issue a special VAT ticket to consumers?
It is out of the question. The VAT regulations clearly stipulate that jewelry and other consumer goods shall not use special VAT invoices, and jewelry shall not be deducted. It depends on who your invoice is addressed to. If it is sent to an individual, there is no need to issue a special VAT ticket, and the relevant information is not available. Some units can't deduct tax.
So how should the jewelry industry invoice consumers?
1. If the seller is a general taxpayer, an ordinary VAT invoice should be issued to individual consumers. To apply for special invoices for enterprises, special invoices for companies shall be issued.
2. The words "National Uniform Invoice Producer Seal/People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Producer" are overprinted in the middle above the official invoice. You can query the payee, invoice code, invoice number, billing unit and tax number of the invoice through the tax website of this province (city);
According to China's accounting system, valid invoices for purchasing products or services are called tax invoices, and government charge vouchers have different names in different periods and different charge items, but they are mostly collectively referred to as administrative fee receipts for internal audit. Each invoice must have a unique journal number to prevent the invoice from repeating or skipping the number.
Can the jewelry industry offer special tickets?
General taxpayers can issue special invoices, and only small-scale taxpayers who have registered for tax can issue special invoices. Individuals selling goods, providing labor services or providing taxable services can only issue ordinary VAT invoices but not special VAT invoices, and individuals can only issue ordinary VAT invoices.