1. Legal compliance: JD.COM is an e-commerce platform operating legally and in compliance, and has the qualification and authority to issue special VAT invoices. According to the national tax policy, enterprises can purchase goods through legal channels and obtain special invoices for value-added tax in order to obtain corresponding tax preferences and deductions.
2. VAT deduction: For enterprises, they can enjoy the right of VAT deduction by issuing special VAT invoices when purchasing goods. Enterprises can deduct the value-added tax paid for purchasing goods from their own value-added tax, thus reducing the tax burden of enterprises.
3. Financial management: Issuing special VAT invoices helps enterprises to carry out financial management and record vouchers. Special invoices for value-added tax are legal financial vouchers, which help enterprises to check accounts and prepare financial statements, and improve the accuracy and standardization of financial management.
4. Partner demand: Some enterprises need to obtain special VAT invoices after purchasing goods to meet the contractual agreement with partners or other business needs. As a large-scale e-commerce platform, JD.COM has provided the service of issuing special VAT invoices to meet the needs of its partners.
It should be noted that the issuance of special VAT invoices needs to comply with national tax policies and relevant regulations. Enterprises need to provide corresponding qualifications and materials when purchasing goods, and apply and receive them according to the prescribed procedures. In addition, the VAT rates and deduction policies of different commodities may be different, so enterprises should analyze and operate according to specific conditions when purchasing commodities and issuing special VAT invoices.