Legal analysis: "invoices against tax", there are generally two taxes have this concept: value-added tax is out-of-the-money tax, according to the amount of your company's sales of goods multiplied by the tax rate to calculate the value-added tax payable. Purchases in directly can be offset in the amount of VAT tax payable.
Legal basis: "Chinese People's **** and State Invoice Management Measures Implementation Rules"
Article VI Invoice quasi-printing certificate by the State Administration of Taxation unified supervision, the provincial tax bureau issued.
The tax authorities shall supervise and manage the invoice-printing enterprises, and shall disqualify those that do not meet the conditions from printing invoices.
Article 7 The national unified anti-counterfeiting measures for invoices shall be determined by the State Administration of Taxation, and the provincial tax bureaus may increase the anti-counterfeiting measures for invoices in their own regions according to the needs and record them with the State Administration of Taxation.
Specialized invoice anti-counterfeiting products shall be kept in special storage in accordance with the regulations and shall not be lost. Inferior products, waste products should be centralized under the supervision of the tax authorities to destroy.
Article 8 The national unified invoice supervisory seal is a legal symbol of the tax authorities to manage the invoices, its shape, specifications, content, printing color by the State Administration of Taxation.
Provisions on the Use of Special VAT Invoices Article 11 Special invoices shall be issued in accordance with the following requirements:
(1) The items are complete and in line with the actual transactions;
(2) The handwriting is clear, and there shall be no embossed lines or misplaced cells;
(3) The invoice coupons and the credit coupons are stamped with the financial stamp or the special invoice stamp;
(4) The invoice is issued according to the time of occurrence of the value-added tax obligation. (d) Issued in accordance with the time of occurrence of the tax obligation. The purchaser has the right to reject special invoices that do not meet the above requirements. Therefore, taxpayers who use the anti-counterfeit tax-control system to issue VAT invoices write on the invoice after issuance that the invoice is invalid.