12366
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Here comes the question and answer.
The Spring Festival is coming, and taxpayers’ friends may purchase new year’s goods in restaurants, supermarkets and other consumer places. Do you pay attention to the invoices issued after payment? What are the basic contents of the invoice? In this issue, ShenshuiXiaowei compiled the knowledge about invoices for your reference, and finally reminded everyone that in order to protect your rights and interests, you must remember to ask for invoices ~
1.
What is an invoice?
Answer: Invoice refers to the receipt and payment voucher issued and collected during the purchase and sale of goods, the provision or acceptance of services and other business activities.
2.
What is the basic content of the invoice?
Answer: According to the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People’s Republic of China (PRC), the basic contents of invoices include: invoice name, invoice code and number, serial number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoicing, name (seal) of billing unit (individual) and so on.
In order to comply with taxpayers’ habit of issuing invoices, the basic contents of digital electronic tickets are optimized on the basis of the current VAT invoices, mainly including: dynamic QR code, invoice number, invoicing date, buyer information, seller information, project name, specifications, unit, quantity, unit price, amount, tax rate/collection rate, tax amount, total, total price and tax (in words and figures), remarks and drawer.
3.
When the buyer is an enterprise, only the name of the enterprise is filled in the buyer column of the invoice, but the taxpayer identification number or social credit code is not filled in. Can these invoices be used as reimbursement vouchers?
A: No. According to the document "Announcement of State Taxation Administration of The People’s Republic of China on Issues Related to the Issuance of VAT Invoices" (State Taxation Administration of The People’s Republic of China Announcement No.16, 2017): 1. Since July 1, 2017, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers. "
Tips: The enterprises mentioned in the above announcement include companies, unincorporated corporate entities, enterprise branches, sole proprietorships, partnerships and other enterprises. If the purchaser is a non-enterprise unit, individual or foreign customer, the taxpayer identification number or unified social credit code of the purchaser may not be filled in.
4.
Can a merchant use an invoice that is inconsistent with the actual transaction according to the customer’s requirements?
A: No. According to Article 21 of the Measures for the Administration of Invoices in People’s Republic of China (PRC), invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be truthfully issued at one time, and paper invoices shall be stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.
5.
How to check invoices?
Answer: Special VAT invoices, electronic VAT invoices, ordinary VAT invoices (folding tickets), ordinary VAT invoices (rolled tickets), electronic VAT invoices (including toll road tolls), unified motor vehicle sales invoices and used car sales invoices can be found on the national VAT invoice inspection platform in State Taxation Administration of The People’s Republic of China. The actual authenticity appraisal results shall be subject to the judgment of the competent tax authorities of the billing party.
Digital invoice (electronic invoice (special VAT invoice) and electronic invoice (ordinary invoice)) inspection: units and individuals pass the inspection of State Taxation Administration of The People’s Republic of China national VAT invoice inspection platform; Pilot taxpayers can check the digital ticket information through the tax digital account invoice checking module of the electronic invoice service platform.
Original title: [12366 Q&A] Do you know anything about invoices? 》
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