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.
Overview of invoices
Authorities authorized to collect taxes and fees include finance, state tax, local tax, customs and related industry departments, with finance and related industry authorities using administrative special receipts. State and local taxes are under the unified management of the State Administration of Taxation, and customs is vertically managed by 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 and 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.
Contents of invoices
The contents of invoices generally include:
header, character track number, number of couples and their uses, name of the customer, bank account number, name of the commercial (product) or business item, unit of measurement, quantity, unit price, amount, and the amount in upper and lower case, the person in charge, the seal of the unit, and date of invoicing, etc. The invoices are issued by the taxpayers in the form of VAT. Value-added tax units should also be used by the value-added tax invoices should be 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 the 3 centimeters, the short axis of 2 centimeters, the side width of 0.1 centimeters, the width of 0.1 centimeters, the side of the seal. The side width of 0.1 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 block letters, the color of the print for the big red, and overprinted on the invoice header.
The tax office is responsible for the tax administration, and the tax office is responsible for the tax administration and the tax administration.