The steps for issuing a general VAT invoice are as follows:
1. When collecting money for selling goods, providing services and engaging in other activities, the payer shall issue an invoice, and under special circumstances, the payer shall issue an invoice to the payee.
2 invoices shall be issued in accordance with the prescribed time limit, order, column by column and at one time, and stamped with the special seal for unit invoices;
3, the use of computer to issue invoices must be approved by the national tax authorities, should use the remote invoices under the unified supervision of the national tax authorities, when issuing, the stubs should be bound into a book according to the sequence number, and the invoices are only purchased by units and individuals within the scope of the city and county, and the invoices of business premises should be used across the city and county, and the stubs should be bound into a book according to the sequence number when issuing;
4. Invoices are only used by units and individuals purchasing in this city or county. Cross-city and county invoices shall be used;
5. If the single billing space and individual tax registration contents change, invoices and invoice purchase books shall be changed accordingly.
To sum up, the interest paid by the loan service accepted by the enterprise and the investment consulting fees, handling fees and consulting fees directly related to the loan shall not be deducted from the input tax.
Legal basis:
"People's Republic of China (PRC) * * * business tax to VAT pilot implementation measures" Article 27.
The input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. Taxpayers' social and entertainment consumption belongs to personal consumption.
(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.
(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses. Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The goods mentioned in Items (4) and (5) of this article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.