Can I issue a special invoice for alcohol and tobacco value-added tax?

Special VAT invoices can be issued for tobacco and alcohol.

1. Special VAT invoice is only used by general VAT taxpayers as an important accounting voucher for taxpayers to reflect their economic activities;

2. For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice;

3. The special VAT invoice can be deducted from the input;

4. Enterprises belonging to general taxpayers, whose staff are on business trips and staying in hotels, should obtain special VAT invoices from hotels.

Tax classification of tobacco and alcohol:

1. Tobacco tax: the consumption tax levied on tobacco products is paid by tobacco enterprises in the production and wholesale links;

2. Consumption tax: As a specific consumer product, tobacco and alcohol are subject to consumption tax in addition to value-added tax;

3. Value-added tax: a kind of turnover tax that needs to be paid in the sales process of tobacco and alcohol, and the tax rate varies with different products;

4. Enterprise income tax: the tax payable on the net profit of tobacco and alcohol enterprises after deducting costs, expenses and taxes;

5. Urban maintenance and construction tax and education surcharge: this is an additional tax paid according to a certain proportion on the basis of paying taxes such as value-added tax and consumption tax.

To sum up, tobacco and alcohol can issue special VAT invoices as important accounting vouchers for taxpayers to reflect their economic activities, and can be deducted from their income. Therefore, when a general taxpayer enterprise stays in a hotel on business, it should ask the hotel for a special VAT invoice.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 21

For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.