Can the hotel issue a special VAT invoice?

Hello, yes. But only ordinary taxpayers can open special tickets.

Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from the ordinary invoice, it not only has the function of commercial voucher, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.

The special VAT invoice consists of a basic copy or a basic copy plus other copies, and the basic copy is in triplicate:

The first copy: bookkeeping copy, that is, the invoice copy of the seller, is the seller's bookkeeping voucher, that is, the seller is the original voucher for selling goods, and the "tax amount" on the face refers to the "output tax amount" and the "amount" refers to the invoice copy of the sales goods excluding tax. The first copy is an account book, which is sent once and has the same content.

The second link is the deduction link (used by buyers to deduct taxes).

The third is the invoice copy (used by the buyer for bookkeeping).