1. The specification and model of the VAT invoice need not be filled in. If it is filled in, it is only necessary to ensure the consistency of purchase and sales.
2. The special VAT invoice is designed and printed under the supervision of State Taxation Administration of The People's Republic of China, which is only used by general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.
3. The implementation of special VAT invoices is a key step in the VAT reform, which is different from ordinary invoices, not only has the function of commercial documents, but also the buyer has to pay VAT to the seller because of the implementation of tax deduction with invoices. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links between the initial production and the final consumption of a product, keeping the integrity of tax and reflecting the role of VAT.
Extended data:
Article 1 In order to strengthen invoice management and financial supervision, safeguard national tax revenue and maintain economic order, these Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection.
Article 2 Units and individuals that print, purchase, issue, obtain, keep and hand in invoices within the People's Republic of China (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.
Article 3 The term "invoice" as mentioned in these Measures refers to the receipt and payment vouchers issued and collected during the purchase and sale of commodities, the provision or acceptance of services and other business activities.
Article 4 The competent tax authorities in the State Council shall be responsible for the invoice management throughout the country. State taxation bureaus and local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government;
(hereinafter collectively referred to as the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government) shall, according to their respective responsibilities, do a good job in invoice management within their respective administrative areas.
Finance, auditing, industry and commerce administration, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.
Article 6 Any unit or individual may report acts that violate the laws and regulations on invoice management. The tax authorities shall keep confidential the informer and reward him as appropriate.
Article 7 Special invoices for value-added tax shall be printed by enterprises determined by the competent tax authorities of the State Council, and other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.
Article 8 An enterprise that prints invoices shall meet the following conditions:
(a) to obtain a printing business license and business license;
(two) the equipment and technical level can meet the needs of printing invoices;
(three) a sound financial system and strict quality supervision, safety management and confidentiality system.