Question: I is a small-scale taxpayers, the customer is the general taxpayer, customer needs of value-added tax invoices, I need those files to tax bureau is, how much tax Open out VAT invoices to customers can be offset against tax how many points?
　　

   Answer: Hello, "the State Administration of Taxation issued by the tax authorities' open special VAT invoice management measures (Trial) 'notice" (Guo Shui Fa (2004) No. 153) Regulations: VAT taxpayer VAT taxable behavior, need special invoice, may apply to the competent tax authority to apply for open, VAT taxpayer means for small-scale taxpayers tax registration (including the self-employed) as well as specified by the State Administration of Taxation other to open special VAT invoice taxpayer.
   In addition, if you refer to open special VAT invoice, please bring the following documents to the competent tax authorities for invoice open procedures: (a) "acting invoice application form". (two) "a copy of the original tax registration certificate". (three) the buyer "value-added tax general taxpayer qualification certificate" copy "or" tax registration certificate (copy) copy. (four) the purchase invoice and a copy of the original (sale of goods required). (five) financial dedicated seal or the special invoice Zhang Yinmo (state). In addition, according to the "Interim Regulations of the people's Republic of China" (value added tax of the people's Republic of China State Council Decree No. 538th) regulations, small scale taxpayers value-added tax rate of 3%. General VAT taxpayer made small scale taxpayer open special VAT invoice, according to small-scale taxpayers of value-added tax rate (3%) to offset the output tax.