Can the hotel booked on Ctrip issue a special VAT invoice?

Hotels booked on Ctrip, whether ordinary taxpayers or small-scale taxpayers, should be able to issue special VAT invoices.

Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Development of Value-added Tax in Accommodation Industry in Some Areas? Announcement on matters related to ticket pilot work (State Taxation Administration of The People's Republic of China Announcement No.44 of 20 16), starting from August 1 day of 20 16, small-scale taxpayers with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) in 9/KLOC-0 cities nationwide will start the pilot work of self-issued special invoices.

Three months after its implementation, State Taxation Administration of The People's Republic of China issued the Announcement on Providing Construction Services Abroad (State Taxation Administration of The People's Republic of China Announcement No.69, 20 16), which specifically issued the value-added tax for small-scale taxpayers in the accommodation industry. The pilot scope of tickets has been expanded from the original 9 1 city to the whole country.

Extended data:

function

(1) Special VAT invoice is a commercial voucher. Because the purchase tax is deducted by the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which plays the role of legal proof of the seller's tax obligation and the buyer's input tax.

(2) All links of a kind of goods from initial production to final consumption can be connected by special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers.

In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden

Invoices in the current tax system are divided into two categories: (ordinary invoices) and (special invoices for value-added tax). Ordinary invoices refer to invoices used by taxpayers other than special VAT invoices.

Simply put, an invoice is the original proof of the cost, expense or income incurred.

For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.

Baidu encyclopedia-special invoice for value-added tax