Why can't some hotels issue special VAT invoices?

Because many hotels are small-scale taxpayers, some hotels cannot issue special VAT invoices.

However, hotels with general taxpayer qualification can issue special VAT invoices.

Special vat invoice

This definition is supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and is limited to general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

The composition is that the general VAT invoice consists of a basic coupon or a basic coupon plus other coupons, and the basic coupon is two coupons: an invoice coupon and a bookkeeping coupon.

The special VAT invoice consists of a basic coupon or a basic coupon plus other coupons, and the basic coupon is triple.

The first copy is the bookkeeping copy, the seller's invoice copy, and the seller's bookkeeping voucher, that is, the seller is the original voucher of the goods sold, the face tax amount refers to the output tax amount, and the amount refers to the invoice copy of the goods sold, which has the function of copying, and the contents of the three copies are the same. The second link is the deduction link (used by buyers to deduct taxes); The third is the invoice.

Article 205 of the Criminal Law of People's Republic of China (PRC) shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and a fine of not less than 20,000 yuan but not more than 200,000 yuan. If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.

If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.

Article 205-1 The crime of falsely issuing invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.

If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.