2026-2027 VAT Special Invoice (1% vs 3%) Policy Interpretation (English Version, Optimized HTML)

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2026-2027 VAT Special Invoice (1% vs 3%) Policy Interpretation

Core Conclusion

1% Special Invoice is the regular preferential choice for small-scale taxpayers selling goods/services (excluding real estate, etc.).         ; It has a lower tax burden, and customers can deduct 1% input tax. 3% Special Invoice is an option to waive tax reduction.  ; It is only issued when customers require a higher deduction amount or when it is necessary to optimize their own tax burden.         ; Both are legally valid under tax law.1%专票是小规模纳税人销售货物/服务（不含不动产等）的常规优惠选择，税负更低、客户可抵扣1%进项；3%专票是放弃减税的选项，仅在客户要求更高抵扣额或自身税负优化需要时开具，税法均有效。

Policy Basis (2026-2027)

• "Announcement of the Ministry of Finance and the State Taxation Administration on the Connection of VAT Preferential Policies after the Implementation of the VAT Law" (No. 10 of 2026):             ; Except for the sale/lease of real estate and the transfer of land use rights,             ; small-scale taxpayers shall calculate tax at a reduced rate of 1% on their taxable sales income originally subject to a 3% levy rate.《财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告》（2026年第10号）：除销售/出租不动产、转让土地使用权外，小规模纳税人应税销售收入3%征收率减按1%计税。
• "Announcement of the State Taxation Administration on Matters Concerning the Standard of Tax Exemption Threshold and Other VAT Collection and Administration Issues" (No. 4 of 2026):             ; Those applicable to the 1% policy may issue invoices at 1%.             ; They may partially waive the tax reduction.             ; and issue 3% special invoices and pay tax at 3%.《国家税务总局关于起征点标准等增值税征管事项的公告》（2026年第4号）：适用1%政策可按1%开票；可部分放弃减税，开具3%专票并按3%缴税。

Differences Between 1% and 3% Special Invoices (Table)

Suggestions on Application Scenarios

• Priority to 1% Special Invoice:  ; Regular B2B supply, e-commerce retail, technical services, etc.             ; It maximizes tax savings, and customers also recognize the 1% deduction.优先选1%专票：常规B2B供货、电商零售、技术服务等，**化节税，客户也认可1%抵扣。
• Choose 3% Special Invoice:
  • The customer is a general taxpayer who requires a 3% deduction to balance costs.客户为一般纳税人，要求3%抵扣以平衡成本；
  • In multi-entity tax planning, it is necessary to adjust the tax burden structure of a single entity.多主体税务筹划中，需调整单主体税负结构；
  • Sale of real estate, lease of real estate, transfer of land use rights (the 1% policy is not applicable to these, and tax shall be calculated in accordance with regulations).销售不动产、出租不动产、转让土地使用权（此类不适用1%，按规定计税）。  

Key Reminders

• Partial Waiver of Tax Reduction is Allowed:  ; It is not necessary to unify the whole month/quarter.             ; 3% special invoices can be issued for individual transactions/partial customers.             ; and the rest can still enjoy the 1% preferential policy.放弃减税可部分选择：无需整月/整季统一，可针对单笔/部分客户开具3%专票，其余仍享1%优惠。
• 1% Policy Not Applicable to Real Estate Transactions:             ; For the sale/lease of real estate and the transfer of land use rights.             ; Tax shall be calculated in accordance with regulations.             ; and the 1% preferential policy cannot be applied.不动产交易不适用1%：销售/出租不动产、转让土地使用权，按规定计税，不可用1%优惠。
• Conflict Between Tax Exemption and Special Invoices:             ; If the monthly sales volume is ≤ 100,000 yuan (quarterly ≤ 300,000 yuan), tax exemption is available.             ; However, the part for which special invoices are issued (whether 1% or 3%) shall be taxed.             ; and does not occupy the tax exemption quota.免税与专票冲突：月销售额≤10万元（季度≤30万元）可免税，但开具专票（无论1%或3%）的部分需缴税，不占用免税额度。  

Quick Decision Checklist

1. Is the business the sale/lease of real estate or transfer of land use rights?             ; If yes, tax shall be calculated in accordance with regulations.             ; and the 1% policy cannot be applied.业务是否为销售/出租不动产、转让土地使用权？是则按规定计税，不可用1%。
2. Does the customer must have a 3% deduction?             ; If yes, issue a 3% special invoice and waive the tax reduction.客户是否必须3%抵扣？是则开3%专票并放弃减税。
3. Otherwise, issue a 1% special invoice.             ; and enjoy the tax reduction preferential policy.否则开1%专票，享受减税优惠。

Do you need me to customize an invoicing and tax burden calculation form for you based on your specific business (such as goods/services/real estate) and customer type?需要我按你的具体业务（如货物/服务/不动产）和客户类型，给你定制开票与税负测算表吗？