Section I Special invoices
Special invoices are the product of the implementation of the new tax system in China, and they are a kind of invoices exclusively used for the taxpayers to sell or provide VAT taxable items. Special invoice has the connotation of ordinary invoice, but also has a more special role than ordinary invoice. It is not only the financial voucher for recording the sales of commodities and the amount of VAT, but also the legal proof of the tax obligation of the seller and the input tax of the purchaser, and the legal voucher for the purchaser to offset the tax,
which plays a key role in the calculation and management of VAT.
I. Purchase of Special Invoices
(1) Conditions for Purchasing Special Invoices
Special invoices are limited to general taxpayers, and small-scale taxpayers and non-VAT taxpayers are not allowed to purchase them. General taxpayers shall not be allowed to purchase special invoices under any of the following circumstances.
1. Accounting is unsound. That is, it cannot accurately account for VAT output tax, input tax and tax payable according to the accounting system and the requirements of the state tax authorities;
2. It cannot accurately provide the state tax authorities with the data of VAT output tax, input tax and tax payable and other relevant VAT information;
3. It has one of the following behaviors, which has been ordered by the state tax authorities to make corrections by a certain period of time and has not been rectified:
(1) privately printing and printing the tax payable; (2) printing and printing the tax payable; (3) printing and printing the tax payable; (4) printing and printing the tax payable; and (5) printing and printing the tax payable. >(1) printing special invoices privately;
(2) buying special invoices from individuals or units other than the state tax authorities;
(3) borrowing special invoices from others;
(4) providing special invoices to others;
(5) failing to issue special invoices in accordance with the regulations;
(6) failing to keep special invoices in accordance with the regulations;
(7) Failure to declare the purchase, use and storage of special invoices in accordance with the regulations;
(8) Failure to accept inspection by the state tax authorities in accordance with the regulations.
4. Those whose sales of goods all belong to tax-exempted items.
(2) Procedures for Purchasing Special Invoices
1. Application for Special Invoices Purchase Book
General taxpayers who purchase special invoices are required to hold the Special Invoices Purchase Book. To apply for the Special Invoice Purchase Book, the first step is to obtain and fill in the Application for Special Invoice Purchase Book (see Annex 22), and at the same time provide the competent state tax authorities with the following documents and information:
(1) a copy of the tax registration certificate stamped with the "general taxpayers' confirmation seal";
(2) a copy of the person in charge of the application for Special Invoice Purchase Book; and Proof of identity (resident identity card, passport);
(3) unit financial seal or invoice seal impression;
(4) the state tax authorities require other documents and information. After approval by the county (city) level state tax authorities, the special invoice management department will issue the Special Invoice Purchase Book.
2, the following documents are required to be issued when purchasing
(1) "Special Invoice Purchase Order" (see Annex 23);
(2) "Special Invoice Purchase Book";
(3) the identity of the person who handles the transaction (resident identity card, passport);
(4) for the first time to purchase the computerized version of the special invoices, the following information should be provided:
① electronic computer equipment configuration and related professional electronic computer technicians, operators;
② special invoices issued through the electronic computer and fill in the special invoice by month, the use of credit details of the simulation samples.
(5) anti-counterfeit tax-control enterprises to purchase tax-controlled computerized special invoices, you also need to provide a tax-controlled IC card;
(6) other documents and information required by the state tax authorities.
3. Limited Limits
The purchase of special invoices shall be made in accordance with the authorized denomination, quantity and method of purchasing invoices in the Special Invoice Purchase Book, and shall be made at the tax service hall of the competent state tax authority. The maximum number and denomination of special invoices to be purchased by a general taxpayer each time are authorized according to its production scale and operation. The limited limits are authorized or adjusted once a year and recorded in the Special Invoice Purchase Book.
The so-called limitations mean that, in principle, a general taxpayer can only purchase 1-2 special invoices of ten thousand yuan, one thousand yuan or one hundred yuan each time, one special invoice of one hundred thousand yuan; and 50 special invoices of computerized version.
The so-called limit, that is, the general taxpayers who purchase 100,000 yuan version of special invoices, the annual sales shall not be less than 12 million yuan (including this number, the same below); the general taxpayers who purchase 10,000 yuan version of special invoices, the annual sales of industrial enterprises shall not be less than 1 million yuan, and the commercial enterprises shall not be less than 1.8 million yuan. General taxpayers whose annual sales do not reach the above standards are only allowed to purchase special invoices of one thousand yuan or one hundred yuan version.
The general taxpayers who need to purchase special invoices beyond the limited quota due to production and operation shall report to the local or municipal state tax authorities for approval, but they can only purchase one month's supply at most.
4, new and old inspection
General taxpayers who purchase special invoices from the state tax authorities (except for the first time) must first hand over the stub coupons of the special invoices that have been issued, declare the special invoices for collection, use, storage and payment of taxes, and only after the examination and verification are correct, can they purchase new special invoices.
The inspection of old invoices is mainly to examine whether the special invoices have been purchased and used in accordance with the regulations, and whether the issuance of special invoices is consistent with the tax declaration.
5, stamping special invoices sales unit column
General taxpayers to purchase special invoices (except the computer version), must be on the spot in the special invoices 1 to 4, that is, the stub coupon, invoice coupon, credit coupon, the accounting coupon, the special invoices of the "sales unit" column to be stamped sales unit column.
Special invoice sales unit column stamp is engraved according to the content and format of the special invoice "sales unit" column. General taxpayers shall not manually fill in the "sales unit" column of the special invoice. Where the manual filling of the "sales unit" column, is not in accordance with the provisions of the special invoice, the purchaser shall not be used as a tax deduction voucher.
The use of special invoices
(1) The object of special invoices
Special invoices are limited to general taxpayers. General taxpayers selling goods (including deemed sale of goods), taxable labor services, non-taxable labor services subject to value-added tax (hereinafter referred to as the sale of taxable items) according to the Rules for the Implementation of Value-added Tax (hereinafter referred to as the sale of taxable items) must issue special invoices to the buyer.
Special invoices shall not be issued under any of the following circumstances:
1. Sales of taxable items to consumers;
2. Sales of tax-exempted items;
3. Sales of goods declared for export, and sales of taxable labor services outside the country;
4. Use of goods for non-taxable items;
5. Use of goods for collective welfare or Personal consumption;
6. Giving goods to others without compensation;
7. Providing non-taxable labor services (except for those that should be subject to value-added tax), transferring intangible assets or selling real estate;
8. Commercial retailing of cigarettes, alcohol, food, clothing, footwear and hats (excluding the part dedicated to labor insurance), cosmetics and other consumer goods shall not be issued with special invoices;
9, Production and operation of machines, locomotives, automobiles, ships, boilers and other large machinery, electronic equipment, industrial and commercial enterprises, direct sales to the use of units.
Sales of taxable items to small-scale taxpayers may not be issued special invoices.
(2) Requirements for Issuance of Special Invoices
Special invoices must be issued in accordance with the following requirements:
1. Clear handwriting;
2. No alteration;
If there is an error in filling in the special invoices, separate special invoices shall be issued, and the special invoices filled in by mistake shall be marked with the words "Misfilled as invalid".
If the special invoice is filled in incorrectly, another special invoice should be issued and the words "invalidated by mistake" should be indicated on the special invoice. If the special invoice is issued because the purchaser does not ask for and become invalid, should also be filled in the wrong for;
3, the project is filled out;
4, tickets, things match, the amount of money and the actual amount charged;
5, the contents of the project is correct;
6, all the joints at once to fill in the contents and amount of the first and second joints are the same;
7, invoices are filled in the same way;
7, invoices are filled in the same way;
8, invoices are not filled in the same way. p>
7, the invoice and credit union stamped with a special financial seal or invoice stamp;
8, in accordance with the specified time limit for the issuance of special invoices;
9, shall not be issued forged special invoices;
10, shall not be split up to use the special invoices.
Special invoices issued that do not meet the above requirements shall not be used as tax deduction vouchers, and the purchaser shall have the right to reject them.
(C) special invoices issued
1, the requirements for filling in the relevant columns
(1) the purchasing unit and the selling unit's "name", "address", "taxpayer registration number" column, should be used as a tax deduction certificate. Registration No." column, should be filled out in full, not abbreviated;
(2) "Goods or taxable services name" column, fill in the sale of goods or the provision of taxable services name and model. If there are more varieties of goods or taxable services sold, the taxpayer may issue special invoices in summary according to the goods with different tax rates;
(3) "Unit Price" column, fill in the price of the unit of goods or taxable services excluding value-added tax (VAT). If the taxpayer will price and VAT amount of the combined pricing, should first calculate the unit price excluding tax, and then fill in this column according to the unit price excluding tax. The final number of unit price below "yuan" is generally reserved to "cents", and the number of reserved digits can be appropriately increased under special circumstances. If the special invoice is issued in aggregate, this column can not be filled in;
(4) "Amount" column, fill in the sales of goods or taxable services, excluding VAT, the formula is: sales = unit price excluding tax × quantity;
(5) "" tax rate "column, fill in the unit price excluding tax × quantity. Tax Rate" column, fill in the VAT rate of 17% or 13% applicable to the goods or taxable services; for general taxpayers selling goods which can be calculated and paid VAT by the simplified method in accordance with the regulations, fill in the levy rate of 6% in this column;
(6) "Total Price and Taxes" column, fill in the total amount of sales of goods and taxable services. goods and taxable services sales (amount) and the total amount of tax aggregated in upper and lower case amounts. In the lowercase number before the " " symbol capped, in the unfilled capital amount of units before the " " symbol capped;
(7) the purchase and sale of the two sides of the "account bank and account number" column and telephone number, must be filled in truthfully. column and telephone number, must be filled in truthfully, or not as a tax deduction voucher.
Example: Hefei Guanghua Co., Ltd. is a general taxpayer, July 8, 1997 sales to the Bengbu Mass Co., Ltd. (general taxpayers) 10 lathe parts, unit price (including tax) for 400 yuan, loan *** 4,000 yuan, the use of payment and delivery of goods settlement, the issuance of special invoices. Unit price including tax 400
The unit price of lathe fittings without tax = ---- = ---- = 341.88 (yuan)
1 + tax rate 1 + 17%
Sales = 341.88 × 10 = 3418.80 (yuan)
VAT = 3418.80 × 17% = 581.20 (yuan)
Based on the above, special invoices will be issued as follows (see Annex 24):
2, Aggregate issuance
In order to reduce the workload of issuing special invoices and lower the cost of using special invoices, the State Administration of Taxation (SAT) stipulates that special invoices can be issued in aggregate if there are more varieties of goods sold. If the tax rate applicable to the goods sold is not the same, special invoices should be summarized according to different tax rates. Special invoices can be summarized without filling in the "unit of measurement", "quantity" and "unit price" column.
Special invoices issued in aggregate, must be issued at the same time and stamped with a special financial seal or invoice stamp of the sales list. The sales list filled out the name of the unit of purchase and sale of both parties, the name of goods or services, unit of measurement, quantity, unit price, sales, sales list of summary sales should be consistent with the special invoice "amount" column. The purchaser should ask for a sales list in duplicate, respectively, attached to the invoice and the credit union.
Example: Anhui Limin Metal Co., Ltd. is a general taxpayer, September 20, 1997 sales to Huaibei Metal Materials Company (general taxpayer) 2 tons of general steel plate, angle steel 7.5 8 tons, angle steel 9 5 tons, angle steel 14 10 tons. Adopting the payment and delivery settlement method, issuing special invoices.
The unit price, sales and tax of each steel is calculated as follows:
Goods name Quantity (tons) Unit price excluding tax (yuan) Sales (yuan) Tax (yuan)
Plain steel plate 2 2900 5800 986
Angle steel 7.5 8 2100 16800 2856
Angle steel 9 5 2200 11000 1870
Angle 14 10 2300 23000 3910
Total 56600 9622
Based on the above, special invoices are issued as follows (see Annex 25):
3. Out-of-the-price costs
Sale of goods or taxable services to collect out-of-the-price charges, if the price and out-of-the-price charges Need to be filled in separately, you can fill in the "unit price" column in the special invoice price, the total number of fees, and attached to the table of out-of-priced items to be handed over to the purchaser. Extraordinary cost items should be filled out the name of the purchaser and seller of the unit, the name of the goods or services charged extra costs, unit of measurement, the number of extra costs, the name of the project, the unit cost standard and the amount of extra costs (the unit cost standard multiplied by the number of units), and stamped with the seller's financial seal or invoice seal. The purchaser should ask for two copies of the table of items of out-of-the-price charges, attached to the invoice and the credit union respectively.
4, the return of goods or sales discount
Sale of goods and special invoices issued to the buyer, such as the occurrence of returns or sales discount, depending on the situation should be handled in accordance with the following provisions: the buyer in the case of non-payment of the goods and not for the accounting process, the original invoice and tax credits shall be returned to the seller's initiative. Upon receipt, the seller shall indicate the word "invalid" on the invoice and tax credit coupon and the related stub coupon and accounting coupon, which shall be used as the voucher for deduction of the current output tax amount. Before receiving the special invoice returned by the buyer, the seller shall not deduct the current output tax amount. In the case of sales discount, the seller shall reissue the special invoice according to the discounted purchase price;
In the case that the purchaser has paid the purchase price, or the purchase price has not been paid but has been handled in the accounts, and the invoice copy and the deduction copy can not be returned, the purchaser must obtain the "Certificate of Return of Incoming Goods or Claiming of Discount" (hereinafter referred to as the "Certificate") issued by the local competent state tax authority and send it to the seller, which will serve as a legal basis for the seller to issue the special invoices in red characters. (hereinafter referred to as "Certificate") to be sent to the seller as the legal basis for the issuance of red-letter invoices. The seller shall not issue special red-letter invoices before receiving the Certificate; after receiving the Certificate, the buyer shall be issued special red-letter invoices according to the quantity of the returned goods, the price or the amount of discount. The stub coupon and the accounting coupon of the red-letter special invoice shall be used as the vouchers for the seller to deduct the current output tax amount, and the invoice coupon and the tax credit coupon shall be used as the vouchers for the buyer to deduct the input tax amount; upon receipt of the red-letter special invoice, the buyer shall deduct the value-added tax amount stated in the red-letter special invoice from the input tax amount of the current period. The basic couples of "Proof Sheet" are three couples: the first one is the stub couples, which is retained by the state tax authorities for checking; the second one is the proof couples, which is handed over to the buyer to send to the seller as the legal basis for issuing red-letter special invoices; and the third one is retained by the purchaser unit. The Certificate obtained by the general taxpayer shall be bound in a book in accordance with the requirements of the state tax authorities and kept in accordance with the provisions on the custody of invoices.
(4) Time Limit for Issuance of Special Invoices
Special invoices shall be issued in accordance with the following time limits and shall not be issued in advance or after the time limit:
1. The day when the goods are issued if the settlement methods of payment in advance, consignment, or entrusted to a bank are adopted;
2. The day when the payment is received if the settlement methods of payment for delivery and pickup are adopted;
3. The day when the payment is received if the payment is made on credit or in installments is adopted;
4. The day when the payment is made on account or in installments is adopted;
5, In the case of sales on credit or payment by installments, it is the day on which the contractual date of receipt is agreed upon;
4. In the case of delivering goods to another person for sales, it is the day on which the list of goods delivered by the person entrusted with the goods is received;
5. In the case of taxpayers with two or more organizations and unified accounting, transferring goods from one organization to other organizations for sales, and the goods shall be subject to value-added tax in accordance with the regulations, it is the day on which the goods are transferred;
6.
6. If the goods are provided as investment to other organizations or self-employed persons, it is the day when the goods are transferred;
7. If the goods are distributed to shareholders, it is the day when the goods are transferred.
General taxpayers must issue special invoices in accordance with the specified time limit, and the sales of goods for which special invoices have been issued should be credited to the current sales in full and in a timely manner for tax purposes.
Third, the special invoice cancellation
Special invoice cancellation, refers to the general taxpayer to the state tax authorities to cancel the special invoice has been purchased. The special invoice management department is responsible for the cancellation and registers it in the cancellation column of the Special Invoice Purchase Book in a timely manner.
(1) Scope of Cancellation
1, special invoices that have been used by general taxpayers after being examined and verified by the state tax authorities;
2, special invoices that have been surrendered by general taxpayers due to the change or cancellation of their tax registrations and the cancellation of their qualification as general taxpayers, etc., according to law;
3, whole and unused special invoices that have been surrendered by general taxpayers and that have exceeded their quotas or limitations or have not been used for a period of time. The whole book and the whole unused special invoices which have not been used for the limited period;
4. The lost or stolen special invoices of general taxpayers whose cases have been closed;
5. Other cases stipulated by the State Administration of Taxation.
(2) Cancellation methods
Check the old write-off. This method applies to special invoices that have been used. For general taxpayers have used special invoices, take the method of old tickets to be canceled; collection and cancellation. This method is applicable to the entire unused special invoices. The general taxpayers to write off the entire unused special invoices, all by the state tax authorities to collect and write off and use the method of incineration or pulp centralized destruction;
Cut the corner of the write-off. This method is applicable to the entire unused special invoices. The general taxpayers to write off the entire unused special invoices, by the state tax authorities to cut the corner of the cancellation and in the unused part of the special invoices, "the national unified invoice Supervisory Chapter" at the cut a not less than 30 degrees "V" shaped corner of the method to be destroyed;
Written off in violation of the law. This method applies to lost, stolen special invoices. General taxpayers have closed the case of lost and stolen special invoices, based on the "Tax Treatment Decision" to be canceled.
Fourth, special invoices issued on behalf of
According to the Provisional Regulations on Value-added Tax (VAT), small taxpayers are not allowed to purchase and use special invoices, which may have a certain impact on the sales of small taxpayers. In order to facilitate the strengthening of the management of special invoices without affecting the sales of small-scale taxpayers, the State Administration of Taxation has decided that the tax sub-bureaus will issue special invoices for small-scale taxpayers on behalf of the small-scale taxpayers.
(I) Objects of issuing special invoices on behalf of small-scale taxpayers
Wherever small-scale taxpayers meet the following conditions, the state tax authorities may issue special invoices on behalf of them:
1. Enterprises applying for issuing special invoices on behalf of small-scale taxpayers must be able to fulfill their tax obligations conscientiously;
2. Enterprises applying for issuing special invoices on behalf of small-scale taxpayers must have real sources of goods for their sales;
Wherever small-scale taxpayers are in one of the following situations, the state tax authorities shall not issue special invoices on behalf of them. Small-scale taxpayers shall not issue special invoices for them under any of the following circumstances:
1. Failure to fulfill their tax obligations seriously;
2. Untrue source of goods for sale;
3. Sales of tax-exempted goods;
4. Sales of goods and taxable labor services to consumers;
5. Small amount of sporadic sales.
(2) Methods of issuing special invoices
When a small-scale taxpayer sells goods or taxable services and really needs to issue special invoices, it can be applied by the enterprise and approved by the county (municipal) tax authorities, and then issued by the competent state tax authorities on behalf of the taxpayer. When the competent state tax authorities issue special invoices on behalf of small-scale taxpayers, they shall fill in the columns of "unit price" and "amount" of the special invoices with the unit price and sales amount excluding the taxable amount of the special invoices; the columns of "tax rate" and "amount" shall fill in the columns of "VAT levy" and "tax rate", respectively. The "Tax Rate" column shall be filled in with the VAT collection rate of 6%; the "Tax Amount" column shall be filled in with the tax payable by itself, i.e. the VAT payable calculated according to the sales amount at the collection rate of 6%. The special invoice shall be stamped with the special financial seal or special invoice seal of the taxpayer to be issued on behalf of the taxpayer and the "special seal for issuing special VAT invoices on behalf of the tax authorities", and the stub copy of the invoice shall be retained by the competent state tax authorities and registered in detail for inspection.
V. Escrow and Supervision of Special Invoices
In order to strengthen the management of the use of special invoices, the SAT has formulated the Provisional Measures for the Administration of Escrow and Supervision of the Opening of Value-added Tax Special Invoices and determined that escrow and supervision of the opening of special invoices used by a part of the general taxpayers shall be implemented.
(I) Scope of Escrow and Supervision
The general taxpayers whose annual taxable sales are below the standard stipulated by the Ministry of Finance, who are able to basically account for input and output taxes and fulfill their tax obligations in accordance with the regulations, but who are unable to properly keep and use the special invoices can be determined by the competent SAT authorities to implement the escrow and supervision measures.
(2) The method of escrow and supervision
1, the escrow and supervision of the account purchase special invoices
The escrow and supervision of the account in the issuance of special invoices before the opening of the special invoices, according to the provisions of the State Tax Administration for the procedures for the purchase of special invoices, and on the spot in the purchase of special invoices stamped "special invoices, sales unit column stamps
The special invoices shall be stamped with "special invoice sales unit column stamp" on the special invoices purchased on the spot and then handed over to the competent state tax authorities for custody.
2. Application for Issuance of Special Invoices on Behalf of Escrow Supervisors
When the escrow supervisors need to issue special invoices for their accounts, they shall fill in the Application Form for Issuance of VAT Special Invoices (hereinafter referred to as the Application Form) (see Appendix 26), and the application form shall be sent to the competent state tax authorities by the invoicing operator after the legal representative of the enterprise (or the person-in-charge) has signed the application form and affixed the taxpayers' official seals.
3. Supervision of Special Invoice Opening by State Tax Authorities
The supervisors of the competent state tax authorities shall, after reviewing the contents of the Application Form filled in by the taxpayers one by one, submit the special invoices opened by the supervisors of the escrow account to the invoicing agent of the household for filling in the invoices on the spot. After opening the invoice, the supervisor shall check the content of the invoice issued with the content of the Application Form of the enterprise and register the special invoice issued, and both the invoicing operator and the supervisor shall sign the Registration Form (see Annex 27). The bookkeeping copy, invoice copy and credit copy of the special invoice issued shall be brought back by the invoicing operator, and the invoice copy shall be kept by the competent state tax authorities for safekeeping, and the stub copy shall be returned to the taxpayers for safekeeping after the whole invoice is used up.
The VAT payable by the state tax authorities on the escrow account shall be calculated in accordance with the relevant provisions for general taxpayers, and the method of tax invoicing, rolling credit and monthly settlement shall be adopted. If the escrow account is unable to pay off the tax after the tax period, it should stop issuing special invoices.
Six, special invoices of custody
Special invoices of custody, refers to the general taxpayers have been purchased special invoices and special invoices have been issued stubs, credits and special invoices purchasing book, taxpayers purchased special invoices account for special preservation and management.
(a) Specialized custody. Must determine the person responsible for the special invoice purchase, issuance and custody.
(ii) special cabinet storage. Must purchase anti-theft safes and other storage special equipment. Conditional units should also configure the necessary security alarm facilities.
(C) the establishment of special accounts. It is necessary to establish the "Taxpayer Purchasing VAT Special Invoice Account" (see Annex 28 and 29), which faithfully reflects the situation of special invoices purchasing, canceling and stocking. General taxpayers with secondary accounting units shall also establish secondary accounts and improve the internal procurement system.
(4) Special form report. Must be reported to the state tax authorities on a monthly basis to the "special invoices use detailed table".
(E) to do a good job of "five prevention". Must take measures to prevent fire, theft, mold damage, insect bites, anti-loss.
(F) establish rules and regulations. Must be in accordance with the requirements of the state tax authorities, the establishment of special invoices, as well as the post responsibility system, purchase, acceptance, safekeeping and other rules and regulations. It should be noted that:
No cross-county (city) carrying, mailing, transporting blank special invoices;
Prohibit carrying, mailing, transporting blank special invoices in and out of the country;
Strictly prohibit the use of special invoices in disassembled;
Special invoices stub coupons, credits coupons should be kept for five years, the expiration of the period of time reported by the state tax authorities after inspection, before destruction.
Section II Ordinary Invoices
Ordinary invoices, in accordance with the provisions of the State Administration of Taxation, the provincial bureaus to formulate a unified model, and in the provincial bureau recognized by the invoice-printing enterprises to print, and taxpayers to the competent tax authorities to purchase, use.
I. Purchase of Ordinary Invoice
(1) Application for Purchase
After receiving the tax registration documents, the units and individuals using the invoices should apply to the competent tax authorities for the purchase of ordinary invoices, and at the same time, they should produce the identity proof of the person in charge of the purchase of ordinary invoices, a copy of the tax registration certificate or other relevant certificates, and an impression of the financial seal or invoice special seal.
(2) Obtaining the Invoice Purchase Book
The competent state tax authorities will issue the Invoice Purchase Book after examining and approving the applications for purchase of invoices by the invoicing units and individuals as well as the relevant documents.
(3) Purchase of Invoices According to the Specified Quantity
With the types and quantities of invoices approved in the Invoice Purchase Book and the methods of purchasing the invoices, the invoicing units and individuals will purchase invoices from the competent state tax authorities.
Units and individuals temporarily engaged in business activities outside the province shall apply for the purchase of invoices from the state tax authorities in the place of business with the certificates of the state tax authorities in the place of business. The SAT authority of the place of business may require a guarantor or a deposit of not more than 10,000 yuan according to the face limit and quantity of the invoices to be purchased, and the invoices shall be paid off within a certain period of time. If the invoices are paid off by the deadline, the guarantor shall be relieved of the guarantee obligation or the deposit shall be returned; if the invoices are not paid off by the deadline, the guarantor or the deposit shall be held legally liable. For other units and individuals to use invoices, the implementation of the application to fill out the system. That is, when you need an invoice, you can apply directly to the state tax authorities for issuance.
The use of ordinary invoices
(1) Requirements for units and individuals to fill out invoices
When selling commodities, providing services, and engaging in other business activities to collect money externally, invoices shall be issued to the payer. Under special circumstances, invoices shall be issued by the payer to the payee; invoices shall be issued in accordance with the prescribed time limit, order, column by column, all the joints of a one-time truthful invoicing, and stamped with the unit's financial seal or invoice seal; the use of computerized invoices shall be subject to the approval of the state tax authorities and the use of the state tax authorities uniformly supervised the invoices of the outside of the machine, and the requirements of the invoices issued by the stubs of the booklet in accordance with the sequential number; invoices are limited to the purchasing of the Units and individuals within the city and county to use, across the city and county, should use the invoice of the place of business;
Invoicing units and individuals in the event of changes in the content of the tax registration, should be correspondingly for the invoices and invoice purchasing book for the change of formalities; cancellation of the tax registration should be surrendered before the invoice purchasing book and invoices.
(2) Requirements for Units and Individuals Obtaining Invoices
All units and individuals engaged in production and business, when purchasing commodities, accepting services, and engaging in other business activities and making payments, obtain invoices from the payee, and shall not ask for changes in the name and amount of the invoices. have the right to refuse to accept.
Third, the custody of ordinary invoices
(a) to establish rules and regulations
Invoicing units and individuals to establish a system of invoice custody, to achieve safe storage, the person responsible for it; it should be noted that: prohibit any unit or individual to buy and sell invoices, invoices Supervisory Seal and invoices anti-counterfeiting special products; unauthorized use of the area shall not be across the provisions of the carrying, mailing, transporting blank invoices; It is prohibited to mail or transport blank invoices in or out of the country.
(2) Accounts should be set up
Invoice-using units and individuals should set up invoice registers, establish invoice general ledgers and detailed accounts, so as to make the accounts consistent with each other, and to ensure that the accounts and certificates are consistent with each other and with the actual accounts, and to report the use of invoices to the state tax authorities on a regular basis.
(3) Regularly keep
invoices which have been issued. The stubs and invoice registers and books should be kept for five years, and destroyed after the expiration of the retention period after inspection by the state tax authorities;
(4) Timely Reporting
Lost, stolen or destroyed invoices should be reported to the competent state tax authorities in a timely manner.
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