Can I issue a special VAT invoice for photography?

Photography cannot issue special VAT invoices. When taxpayers issue special VAT invoices, they can issue electronic tickets and paper tickets at the same time. Where the drawee requests a special paper ticket, the drawer shall issue a special paper ticket.

Legal analysis

1. Medical expenses: The medical expenses are determined according to receipts and vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with relevant evidence such as medical records and diagnosis certificates. 2. Lost time: The lost time is determined according to the lost time and income of the victim. 3. Nursing expenses: The nursing expenses are determined according to the income of nursing staff, the number of nurses and the nursing period. 4. Transportation expenses: The transportation expenses shall be calculated according to the actual expenses incurred by the victims and their necessary accompanying personnel for medical treatment or transfer to other hospitals. 5. Hospitalization food subsidy: Hospitalization food subsidy can be determined by referring to the standard of food subsidy for ordinary staff of local state organs. 6. Nutrition fee: The nutrition fee is determined according to the disability of the victim and referring to the opinions of medical institutions. 7. Disability compensation: according to the degree or level of disability of the victim, the disability compensation is calculated according to the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the appeal court is located, and it is calculated as 20 years from the date of disability. However, for those over 60 years of age, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.

legal ground

Article 205 of the Criminal Law of People's Republic of China (PRC) falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined 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 Whoever falsely issues 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.