1、 From February 1, 2020, all small-scale taxpayers can choose to issue their own special bills
1. All small-scale taxpayers can choose to use the tax control panel to issue VAT special invoices by themselves.
2. Small scale taxpayers who choose to issue VAT invoice by themselves will not be able to apply to e-tax Bureau for issuing special invoice. It should be noted that small-scale taxpayers engaged in the freight transportation industry can choose whether to issue special VAT invoices by themselves; if they do not choose to issue VAT invoices themselves, they can continue to apply to the tax bureau for issuing invoices on their behalf.
3. Small scale taxpayers who choose to issue their own special bills to sell the acquired real estate can also issue special bills themselves, and the tax bureau will not issue them on their behalf.
2、 From February 1, 2020, there will be new regulations on the management of VAT abnormal input invoice certification and deduction
（1） The blank invoice that has not been issued or the VAT special invoice that has been issued but has not been uploaded in the tax control equipment lost or stolen by the taxpayer.
（2） Those who are already abnormal taxpayers in the tax system have not declared VAT to the tax authorities or have special VAT tickets for tax evasion.
（3） In the VAT invoice management system, the special VAT invoice with "inconsistent comparison", "missing copy" and "void" is checked and compared.
（4） It is found by the tax bureau that the taxpayer is suspected of falsely issuing special VAT invoices and failing to pay VAT as required.
3、 The special ticket has been included in the scope of the abnormal voucher and is handled as follows
(1) Special VAT invoices without verification and verification cannot be applied for deduction. Unless otherwise specified, those who have already deducted VAT need to transfer out input tax.
(2) If an export tax rebate has not been declared or has been declared but has not yet been applied for, it is not allowed to apply for export tax refund for the time being, unless otherwise stipulated.
4、 Starting from March 1, 2020, the tax deduction voucher will no longer have a confirmation period
For general taxpayers who obtain VAT special invoice on or after January 1, 2017, customs payment certificate, unified invoice for motor vehicle sales and electronic ordinary VAT invoice for highway traffic will not need to be certified and deducted within 360 days. If the certification period has expired, the certification fee can still be deducted from the certification platform after March 1, 2020.
The special VAT invoice, customs payment certificate, uniform invoice of motor vehicle sales and electronic ordinary invoice of value-added tax obtained by general taxpayers on or before December 31, 2016 have exceeded the period of certification and confirmation. Although the certification period has passed, they can still meet the relevant conditions. Continue to deduct input tax.
5. From May 6, 2020, the value-added tax will be deducted from the electronic bill of toll road "passed many times, once summarized"