一图掌握不得开具增值税专用发票的情形

Core Viewpoint - The article discusses the regulations and policies regarding the issuance of VAT invoices in various scenarios, emphasizing the conditions under which different types of invoices can be issued and the applicable tax rates [5][8][12]. Group 1: Taxable Sales Behavior - Buyers who are individual consumers cannot be issued special VAT invoices [5] - General taxpayers cannot issue special VAT invoices for retail sales of certain consumer goods such as tobacco, alcohol, food, clothing, and cosmetics [5] Group 2: Exemptions - In cases where taxable sales are subject to exemption regulations, special VAT invoices cannot be issued [8] Group 3: Simplified Tax Collection - General taxpayers selling used fixed assets must issue ordinary invoices and cannot issue special VAT invoices if they apply a simplified tax rate of 2% [12] - Small-scale taxpayers selling used fixed assets must also issue ordinary invoices and cannot have special VAT invoices issued by tax authorities [12] - Taxpayers selling second-hand goods must issue ordinary invoices and cannot issue special VAT invoices [12] Group 4: Differential Taxation - For the transfer of financial products, the sales amount is calculated as the selling price minus the purchase price, and special VAT invoices cannot be issued [17] - For brokerage and agency services, the total amount received minus government fees cannot have special VAT invoices issued [18] - Taxpayers providing tangible asset leasing services cannot issue special VAT invoices for the principal amount [18] - Taxpayers providing tourism services can choose to calculate sales amounts based on total fees received minus certain expenses, and special VAT invoices cannot be issued for those expenses [18] - Taxpayers providing human resource outsourcing services cannot issue special VAT invoices for wages and social insurance paid on behalf of clients [19] - Taxpayers providing labor dispatch services can choose differential taxation and must issue ordinary invoices for certain fees [19] Group 5: Export Regulations - From February 1, 2018, export enterprises in Zhejiang Province must issue ordinary VAT invoices or electronic ordinary invoices for exported goods and services [22]