Construction and installation tax invoices will be issued for system project development fees.
System projects belong to the modern service industry. Invoices refer to business vouchers issued and collected by all units and individuals when purchasing and selling goods, providing or receiving services, and engaging in other business activities. They are the original basis for accounting and an important basis for law enforcement inspections by auditing agencies and tax authorities.
The types of invoices are as follows:
1. Special value-added tax invoices: including special value-added tax invoices and unified motor vehicle sales invoices;
2. General value-added tax invoices Invoices: including ordinary VAT invoices, electronic ordinary VAT invoices and ordinary VAT invoices. Taxpayers can voluntarily choose to use ordinary VAT invoices, with emphasis on promotion among taxpayers in the daily service industry; taxpayers may request in writing to the tax authorities to use ordinary VAT invoices with the name of their unit printed on them;
3. Other invoices: including agricultural product purchase invoices, agricultural product sales invoices, tickets, toll invoices, fixed-amount invoices, passenger transport invoices and second-hand car sales unified invoices, etc.
Invoice is an original proof of recording business activities. Since the economic matters stated on the invoice are relatively complete, including the seal of the filling unit and the signature of the person in charge, as well as the supervising agency, track number, invoice code, etc., it has legal certification effect. Invoices are an important means to strengthen financial accounting management and protect the security of national property.
Invoices are an important basis for tax audits. Once an invoice is issued, the name, quantity, and amount of the taxable objects will be stated on the face of the invoice, providing an original and reliable basis for the tax calculation base. Invoices are an important tool for maintaining social order. Invoices serve as proof and, under certain conditions, have the nature of a contract. Practice over the years has proven that various illegal invoice activities are not only related to tax evasion and fraud, but also to many aspects of social order.
Article 2 of the "Measures for the Administration of Invoices of the People's Republic of China" The units and individuals who print, purchase, issue, obtain, keep, and cancel invoices within the territory of the People's Republic of China ( (hereinafter referred to as the units and individuals who print and use invoices) must comply with these Measures.
Article 4 The taxation department of the State Council is responsible for the nationwide invoice management. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall carry out invoice management within their respective administrative regions according to their duties. Relevant departments such as finance, auditing, market supervision and management, and public security shall cooperate with the tax authorities in invoice management within the scope of their respective responsibilities.
Article 5 The type, number, content and scope of use of invoices shall be stipulated by the taxation department of the State Council.