Why can’t hotels issue special VAT invoices?

Many hotels are small-scale taxpayers and can only issue general VAT invoices, but not special VAT invoices.

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

Special value-added tax invoice

1. Definition:

It is produced, designed and printed under the supervision of the State Administration of Taxation and is only available for purchase by general VAT taxpayers. It not only serves as an important accounting document for taxpayers to reflect economic activities, but also serves as a legal proof to record the tax liability of the seller and the input tax of the buyer; it is an important and decisive legal special invoice in the calculation and management of value-added tax.

2. Composition

A general value-added tax invoice consists of a basic copy or a basic copy plus other copies. The basic copy is two copies: the invoice copy and the accounting copy.

The special value-added tax invoice consists of a basic copy or a basic copy plus other copies. The basic copy is three copies:

The first copy: accounting copy, which is the sales party The invoice copy is the seller's accounting voucher, that is, the seller's original voucher for selling goods. The "tax amount" on the invoice refers to the "output tax amount" and the "amount" refers to the "output tax amount" of the goods sold. The three copies of the invoice "Amount Price Excluding Tax" have a copy function and are issued once. The contents of the three copies are consistent. The first copy is the accounting copy (used by the seller for accounting);

The second copy is the offset Deduction copy (used by the buyer to deduct tax);

The third copy is the invoice copy.