In the upgraded version of VAT invoices, the goods on the ticket when taxpayers issue invoices should be associated with the tax codes approved by the General Administration of Taxation, and invoices should be issued in accordance with the tax rates and levy rates indicated on the classification codes. It also enables tax authorities to count, screen, analyze and compare data, etc., with the ultimate goal of strengthening collection management.
According to the current regulations, the content of invoices should be issued truthfully in accordance with the actual sales, which is a basic principle and an important element of the Golden Tax Phase III monitoring. When taxpayers choose the invoicing name, they should accurately understand the tax policy and reasonably use professional judgment to correctly realize the matching of the name and code according to the Classification and Coding of Taxes on Goods and Services in the invoicing system and the specific circumstances of taxable acts.
Extended Information:
When filling in the purchaser's taxpayer identification number, never, ever forget to double-check.
If the VAT general invoice is issued to individual consumers outside the enterprise, individual business, and non-enterprise units such as administrative organs, institutions and social organizations, you can not fill in the column of taxpayer identification number.
Whether the invoice has the abbreviation of the tax classification code for goods and services on the face of the invoice, without writing the abbreviation and the abbreviation of the incorrect logical relationship belongs to the invoice that does not comply with the regulations, and shall not be used as a tax voucher.
Baidu Encyclopedia - Invoice
Baidu Encyclopedia - Tax Classification