个体工商户无法区分的生产经营和家庭费用,如何税前扣除?
蓝色柳林财税室·2025-12-01 01:36
Core Viewpoint - The article discusses the regulations surrounding the issuance of value-added tax (VAT) invoices in China, specifically addressing the limitations for individual consumers in obtaining special VAT invoices [7][8]. Summary by Sections - VAT Invoice Regulations: According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," taxpayers must issue special VAT invoices to buyers who request them, but this is not applicable when the buyer is an individual consumer [7]. - Conditions for Issuing Special VAT Invoices: The article outlines specific scenarios where special VAT invoices cannot be issued, including when the buyer is an individual consumer or when the sale is subject to tax exemption [8].