Yuxi qualification agency: financial and tax dry goods invoicing and filling norms

Since July 1, 2017, if the purchaser is an enterprise, the purchaser should provide the taxpayer identification number or unified social credit code to the seller when requesting the ordinary VAT invoice; the seller should fill in the purchaser's tax number in the "Purchaser's Taxpayer Identification Number" column of the invoice when issuing ordinary VAT invoices for the purchaser. The enterprises mentioned above include companies, unincorporated business corporations, branches of enterprises, sole proprietorships, partnerships and other enterprises. In addition to enterprises, all individual consumers, self-employed businessmen and non-enterprise units such as administrative organs, institutions and social organizations are not required to provide their tax ID numbers when requesting invoices, and the requirements for receiving invoices remain unchanged from before.

The filling of invoices with the tax number of the purchaser is limited to ordinary VAT invoices issued using the new VAT invoice management system; invoices printed with the name of the enterprise used in e-commerce, distribution of refined oil products and other industries are still issued in accordance with the existing way of issuing invoices by the enterprise, and the tax number of the purchaser can be left out for the time being. The issuance requirements of special VAT invoices shall be implemented in accordance with the relevant regulations.

Invoices shall be issued truthfully in accordance with actual sales

Invoices shall be issued truthfully in accordance with actual sales, and shall not be filled in at the request of the purchaser with contents inconsistent with the actual transaction. When the seller issues the invoice, if the sales platform system is docked with the backstage of the VAT invoice tax-control system and the relevant information is imported for invoicing, the invoicing data imported by the system shall be in line with the actual transaction, and if it is not in line with the actual transaction, it shall be revised and improved in time on the sales platform system.

Invoices that do not comply with the regulations shall not be used as tax vouchers

Invoices that do not comply with the regulations shall not be used as financial reimbursement vouchers, and any unit or individual shall have the right to reject them. The Announcement further clarifies that ordinary VAT invoices that do not comply with the regulations shall not be used as tax vouchers. The said tax vouchers refer to the vouchers used for tax calculation, tax refund, credit and other tax-related businesses.

The invoices may be issued in aggregate if there are more types of commodities purchased. If there are more types of commodities purchased, the seller may issue VAT general invoices in aggregate. The purchaser can use the summarized general VAT invoice and the shopping list or small ticket as tax vouchers.

The seller issuing invoices using the new system of VAT invoice management shall upgrade the VAT invoice tax-control system to the latest version in time, and at the same time shall select the tax item code corresponding to the sales revenue when issuing invoices.

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