In the first two issues, we introduced the basic knowledge of invoices and the various issues of invoice collection. Today, we launched "Invoice Issuance for those issues of invoices (I)" to introduce how taxpayers can issue invoices by themselves after receiving invoices.
Invoicing is divided into two types: self-invoicing and agency invoicing.
What I want to introduce to you in this issue is how taxpayers issue their own invoices after receiving them.
When will the invoice be issued
Units and individuals that sell goods, provide services and engage in other business activities.
Invoice shall be issued when collecting money from foreign business and confirming business income.
The payee issues an invoice to the payer.
Under special circumstances, the payer will issue an invoice to the payee.
No invoice shall be issued without business operation.
How to issue an invoice
Should be in accordance with the provisions of the time limit, order, column truthfully issued.
Shall not change the name and amount.
It must be filled out in numerical order.
Fill in the project is complete, the content is true and the handwriting is clear.
Print all at once, and the content is exactly the same.
And affix the special seal for invoice to the invoice and deduction.
Since April 1, 2019,
The general taxpayer of value-added tax shall, in accordance with the adjusted
Apply the tax rate and issue VAT invoices according to the Classification and Coding Table of Goods and Services Taxes.
Matters needing attention in invoicing
Except in special circumstances.
Invoices are only issued by purchasing units and individuals in this province, autonomous region or municipality directly under the Central Government.
Units and individuals that issue invoices shall store and keep invoices according to regulations and shall not damage them without authorization.
The invoice stub and invoice register that have been issued shall be kept for 5 years.
The key is
There shall be no false invoicing:
1 for others, for their own invoices inconsistent with the actual business situation.
2. Let others issue invoices for themselves that are inconsistent with the actual business situation.
3. Introduce others to issue invoices that are inconsistent with the actual business situation.
Finally, for the issuance of invoices, remind everyone:
Honesty is the foundation, and those who violate the law will be prosecuted.
Review in the past > > >
Source: State Taxation Administration of The People’s Republic of China.
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