1, Definition: From the perspective of the invoicing VAT party stipulates that the principle of external invoicing "three streams of unity", the so-called "three streams of unity", refers to the flow of funds (bank vouchers for receipt and payment), the flow of tickets (invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoices of the invoicing party and the flow of goods or services. The so-called "three streams are consistent" means that the flow of funds (bank receipt and payment vouchers), the flow of tickets (invoice issuer and invoice recipient) and logistics (or labor flow) are mutually unified, that is, the recipient, the invoicing party and the seller of goods or the provider of labor must be the same legal subject.
2. Specific contents include:
(1) The taxpayer has sold goods to the invoiced taxpayer, or provided VAT taxable labor or taxable services;
(2) The taxpayer has collected the money for the goods sold, taxable labor or taxable services provided from the invoiced taxpayer, or has obtained the vouchers for claiming the sales money;
(3) The taxpayer has paid the invoiced taxpayer the required amount of money. (3) The contents of the special VAT invoice issued by the taxpayer to the taxpayer of the invoicee in accordance with the regulations are consistent with the goods sold, taxable services provided or taxable services rendered, and the special VAT invoice is legally obtained by the taxpayer and issued in its own name.