1. Jewelry stores can issue special VAT invoices.
2. Special invoices shall not be issued under the following circumstances:
Commercial companies usually do not issue special invoices for taxpayers' retail cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance), cosmetics and other consumer goods.
Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Invoicing refers to the situation of issuing invoices according to laws and regulations. Based on the need to prove the transfer of ownership of goods and funds, accounting and tax management, when confirming business income, the payee should issue an invoice to the payee, and under special circumstances, the payer should issue an invoice to the payee. At the same time, the scope of invoicing is consistent with the scope of invoice use. Therefore, the payer shall not issue invoices when non-operating business occurs, and shall not issue invoices when settling business transactions between departments within the unit, and may use internal settlement vouchers.
1, the principle of "all open"
Invoice issuance is an important link to realize its use value and reflect economic and business activities. Whether the invoice is issued is true, complete and correct is directly related to whether the expected purpose of invoice management can be achieved.
Units and individuals selling goods, providing services and engaging in other business activities, and collecting money from foreign operations, the payee shall issue an invoice to the payer; Under special circumstances, the invoice will be issued by the payer. (such as purchasing waste materials, agricultural and sideline products, etc.). )
2. The principle of "giving consideration to both"
That is, all units and individuals engaged in production and business activities should ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. At the same time, it puts forward a prohibitive provision for the party that obtains the invoice: it is not allowed to ask for changing the name and amount.
Issue management of ordinary invoices.
Invoice issuance is an important link to realize its use value and reflect economic and business activities. Whether the invoice is issued is true, complete and correct is directly related to whether the expected purpose of invoice management can be achieved.