The invoice refers to all units and individuals in the purchase and sale of goods, provide or receive services and engage in other business activities, issued and collected business vouchers, is the original basis for accounting, but also audit authorities, tax authorities, an important basis for law enforcement checks.
The content of the invoice includes the name, date, quantity, and agreed price of the product or service provided to the purchaser. Each invoice has a unique running number to prevent duplication or skipping of invoices.
Extended information:
1 Overview of invoices
Offices authorized to collect taxes and fees are the finance, national tax, local tax, customs and related industry The financial and related industry authorities all use administrative special receipts. State and local taxes are under the unified management of the State Administration of Taxation, and customs are under the vertical management of the General Administration of Customs. State and local taxes are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises engaged in industrial and commercial operations as well as on resident individuals, and the vast majority of taxes in China belong to industrial and commercial taxes. Customs is responsible for the collection of tariffs, including import and export tariffs and ship tariffs.
There are many types of invoices, mainly categorized according to the characteristics of the industry and the taxpayer's production and business projects, and each type of invoice has a specific scope of use.
2 Types of invoices
Ordinary invoices and special VAT invoices.
Ordinary invoice: mainly used by business taxpayers and small-scale VAT taxpayers, general VAT taxpayers can also use ordinary invoices if they cannot issue special invoices. Ordinary invoice consists of industry invoice and special invoice. The former is applicable to a certain industry and business, such as uniform invoice for commercial retailing, uniform invoice for commercial wholesaling, uniform invoice for product sales of industrial enterprises, etc.; the latter is only applicable to a certain business item, such as invoice for settlement of advertisement expenses, invoice for sales of commodity houses, etc.
Special VAT invoice is a product of the implementation of the new tax system in China. It is a kind of invoice set up by the state tax authorities according to the needs of VAT collection and management, and is exclusively used for the taxpayers to sell or provide VAT taxable items.
Special invoice has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only recorded sales of goods and value-added tax amount of financial income and expenditure vouchers. And it is the legal proof of the tax obligation of the seller and the input tax of the purchaser, and it is the legal proof of the purchaser to offset the tax, and it plays a key role in the calculation of value-added tax.
3Contents of Invoice
The contents of invoice generally include: header, track number, number and purpose of the invoice, name of the customer, bank account number, name of the commodity or business item, unit of measurement, quantity, unit price, amount, and the amount in upper and lower case, the person who handles the invoice, the seal of the unit, and date of invoicing, etc. The invoice is issued in accordance with the law. Value-added tax units used by the implementation of value-added tax invoices should also have the tax type, tax rate, tax amount and other content.
On January 1, 1993, after the national implementation of uniform invoices, invoices must be printed: "invoice supervisory seal", after the unification of the "Invoice Supervisory Seal" in the shape of an oval, the long axis of the tube for 3 cm, the short axis of 2 cm, the side of the width of 0.1 cm, the inner ring with a thin line. centimeters, the inner ring plus a thin line.
The upper ring engraved with the words "National Uniform Invoice Supervision Chapter", the lower ring engraved with the words "Taxation Bureau Supervision", the middle engraved supervisory tax authorities in the location of provinces (cities, districts), cities (counties), or the abbreviation of the full name of the font for the regular script, the color of the print for the red, and overprinted on the head of the invoice coupons, the short axis is 3 cm. The invoices are printed in the center of the invoice header.