For second-hand machinery and equipment, the seller can issue a VAT invoice by itself just like new items.

Legal Analysis

If the flow rate is far lower than the minimum flow rate to ensure accuracy, it will result in no output (such as a vortex flowmeter) or the output signal will be cut off as a small signal. (such as differential pressure flowmeter), this is unfavorable to the supplier and unfair. In order to prevent the loss of benefits, for a specific set of heat energy metering equipment, the supply and demand parties often agree on a certain flow value as the "agreed lower limit flow" based on the flow measurement range and the reachable range, and agree that if the actual flow is less than the agreed value , charged according to the lower limit of charging traffic. The metrological administrative departments of the people's governments at or above the county level may set up metrological verification institutions as needed, or authorize metrological verification institutions of other units to perform compulsory verification and other verification and testing tasks. Personnel who perform the calibration and testing tasks specified in the preceding paragraph must pass the assessment. This function is usually implemented in flow display instruments. The metrological administrative department of the local people's government at or above the county level shall establish public measuring standard instruments based on the needs of the region, and they shall be used after passing the assessment conducted by the metrological administrative department of the people's government at the higher level. Enterprises and public institutions may, according to their needs, establish measurement standard instruments for their own use. Their highest measurement standard instruments shall be used after passing the assessment conducted by the measurement administrative department of the relevant people's government. Metrological verification work should be carried out locally and nearby in accordance with the principle of economic rationality. Metrology verification must be carried out in accordance with the National Metrology Verification System Table. The National Metrology Verification System Table is formulated by the metrological administrative department of the State Council.

Legal Basis

"Tax Collection and Administration Law of the People's Republic of China" Article 22 Special value-added tax invoices shall be printed by enterprises designated by the tax administration department of the State Council; others Invoices, in accordance with the regulations of the tax authorities of the State Council, are printed by enterprises designated by the state taxation bureaus and local taxation bureaus of provinces, autonomous regions, and municipalities directly under the Central Government. No invoice shall be printed without the designation of the tax authority specified in the preceding paragraph.

Article 16 of the "Measures of the People's Republic of China on the Administration of Invoices" Units and individuals who need to temporarily use invoices can do so with written certificates of purchasing and selling goods, providing or accepting services, and engaging in other business activities, Proof of identity of the person handling the business and application for invoice issuance directly to the tax authorities at the place of business. If taxes must be paid in accordance with tax laws and administrative regulations, the tax authorities shall first collect the taxes and then issue invoices. Based on the needs of invoice management, the tax authorities may entrust other units to issue invoices on their behalf in accordance with the regulations of the taxation department of the State Council. Illegal invoice issuance is prohibited.