国家税务总局公告2017年第4号为保障全面推开营改增试点工作顺利实施,方便纳税人发票使用,税务总局决定,将鉴证咨询业纳入增值税小规模纳税人自行开具增值税专用发票(以下简称“专用发票”)试点范围。现将有关事项公告如下:一、试点内容(一)全国范围内月销售额超过3万元(或季销售额超过9万元)的鉴证咨询业增值税小规模纳税人(以下简称“试点纳税 Announcement of the State Administration of Taxation No. 4, 2017 In order to ensure the smooth implementation of the pilot reform of camp reform in full swing to facilitate the use of invoices by taxpayers, the State Administration of Taxation decided to include the forensic consulting industry in the small VAT taxpayers to issue special VAT invoices Hereinafter referred to as ”special invoice “) pilot range. The relevant matters are announced as follows: I. Pilot Contents (1) Small-scale value-added tax taxpayers in the consultancy industry (hereinafter referred to as ”pilot projects") with a monthly sales of more than 30,000 yuan (or more than 90,000 yuan in sales) Taxes