Can the special VAT invoice issued by individual businesses deduct the input tax? Can the special VAT invoice issued by individual businesses deduct input tax. However, if small-scale taxpayers sell goods or taxable services to general taxpayers, and the buyer requires the seller to provide special VAT invoices, the tax authorities can issue special VAT invoices for them. Difference between small-scale taxpayers and general taxpayers 1. General taxpayers: special VAT invoices can be issued for selling goods or providing taxable services; The purchased goods or taxable services can be used as the current input tax deduction; The calculation method is output minus input. 2. Small scale taxpayers: only ordinary invoices can be used; Goods purchased or taxable services cannot be deducted even if special VAT invoices are obtained; The calculation method is sales × collection rate. According to the provisions of Guo Shui Fa [2004] No. 153 document, the special VAT invoice is only used by ordinary taxpayers recognized by the tax authorities. If self-employed households obtain the qualification of general taxpayer according to the regulations, they can use special invoices. If they are small-scale taxpayers or non VAT taxpayers, they cannot purchase and use them. For individual businesses that cannot issue special invoices, if they really need to issue special invoices, the competent tax authorities can issue special VAT invoices with a tax rate of 3% according to relevant regulations. Do you understand this explanation?
