Technology companies’ service invoices can be issued for services subject to local taxes such as software development, website maintenance, design fees, advertising fees, etc., but they cannot be issued if they involve national tax value-added tax.
The invoice shall be issued by the payee to the payee when business operations occur and business income is recognized. Under special circumstances, the invoice shall be issued by the payee to the payee. When the seller issues a value-added tax invoice, the content of the invoice should be issued truthfully according to the actual sales situation, and content inconsistent with the actual transaction shall not be filled in at the request of the buyer. When the seller issues invoices, it connects with the backend of the VAT invoice control system through the sales platform system and imports relevant information for invoicing. The content of the invoicing data imported by the system should be consistent with the actual transaction. If it does not match, the sales platform system should be modified and improved in a timely manner. Invoices refer to business vouchers issued and collected by all units and individuals when purchasing and selling goods, providing or receiving services, and engaging in other business activities. They are the original basis for accounting and an important basis for law enforcement inspections by auditing agencies and tax authorities.
Receipts are proof of receipt and payment. Invoices can only prove that the business has occurred, but cannot prove whether the money has been received or paid. Invoice refers to a text issued by the seller to the buyer in economic activities. The content includes the name, quality and agreed price of the product or service provided to the buyer. In addition to the advance payment, the invoice must have the following elements: payment from the buyer to the seller according to the agreed conditions. It must contain the date and quantity, and is an important document for accounting. The Chinese accounting system stipulates that a valid invoice for purchasing products or services is called a tax invoice. The vouchers for government department charges and levies have different names in different periods and different charge and levy items, but they are often collectively referred to as administrative fee collection receipts. For internal auditing and auditing purposes, each invoice must have a unique journal number to prevent duplicate invoices or number jumps.
Article 93 of the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China" illegally provides bank accounts, invoices, certificates or other conveniences to taxpayers and withholding agents, resulting in unpaid taxes. , underpay taxes or fraudulently obtain national export tax refunds, the tax authorities, in addition to confiscating their illegal income, may impose a fine of not more than one time of the unpaid, underpaid, or fraudulently obtained taxes.