In the upgraded version of VAT invoice, the goods on the taxpayer's face should be associated with the tax code approved by State Taxation Administration of The People's Republic of China, and the invoice should be issued according to the tax rate and collection rate indicated on the classification code. It can also enable tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening tax collection management.

According to the current regulations, the contents of invoices should be truthfully issued according to the actual sales situation, which is a basic principle and an important content of the third phase of golden tax monitoring. When choosing the invoice name, the taxpayer should accurately understand the tax policy, reasonably use professional judgment and correctly match the name and code according to the tax classification code of goods and services and the specific situation of taxable behavior in the invoice system.

Extended data:

Precautions:

Don't forget to check carefully when filling in the buyer's taxpayer identification number

Where ordinary VAT invoices are issued to individual consumers, individual industrial and commercial households and non-enterprise units such as administrative organs, institutions and social organizations, it is unnecessary to fill in the column of taxpayer identification number.

Whether there is an abbreviation of the tax classification code of goods and services on the face, if there is no abbreviation and the logical relationship of the abbreviation is incorrect, it shall not be used as a tax voucher. The tax classification code is not available when invoicing, because the tax classification code is not selected correctly.

Select the corresponding tax classification code. Click on the small picture on the other side of the tax item classification code, and select the corresponding tax item classification code for the goods.

1. Log in to the software and enter the main page of invoice filling in turn.

2. Enter the name, and then enter the name of the new product, such as longan.

3. Then click on the blank space to open the "Add Commodity Code" page.

4. Select "Tax Classification Code" and click the small color map in the box to enter the choice of commodity tax classification code. Select the commodity category to be confirmed, generally select "Commodity" and select from the pop-up items. You can also enter the product name in the "Search" box at the top of this page to quickly search for the location of the product.

5. After choosing the commodity tax classification code, there are other matters such as choosing tax rate. Save the upper left corner of the point when finished.

6. After filling in the classification code, return to the main page of invoicing and continue to fill in other contents of invoicing. After filling in, save or print. The invoice has been completed.

The tax classification and coding of goods and services digitize taxpayers' sales. * * * is divided into six categories, the first five categories belong to all VAT collection items, and the last category belongs to "non-taxable items without sales behavior". Each category is divided into several levels, and the total code length of each level is 19, which is Arabic numerals.

More than 4,000 tax classification codes of goods and services are preset in the billing system. For example, "103030200000000" stands for "alcohol" under the category of "goods", and the preset "code" and "name" of the taxpayer cannot be changed.

Extended data

1, a single-stage tax levied in the final sales of finished products, some people may think that this is a relatively simple way to tax general consumption. However, specific research points out that retail tax has some inherent problems, so that its effectiveness or efficiency is not as good as that of goods and services tax. Since the retail tax is levied only at one stage in the production and distribution process, the authorities must formulate specific rules to clearly stipulate when the seller belongs to the retailer and when he must register to pay the retail tax, and levy retail tax on the goods he sells.

In addition, there must be clear rules to determine at which stage of the production process, the buyer is only a middleman, such as a wholesaler or trader, and is exempt from retail tax. Besides complicated legislative and administrative work, the retail tax system has also been proved by facts. Because the retail tax is levied only once at a certain stage, it is easy to be abused or cheated. As for the goods and services tax, it is levied in multiple stages, and the tax mechanism itself has the function of self-monitoring, so there is little chance of tax evasion.

3. Because goods and services tax is superior to retail tax, in the past 20 years, many regions have introduced goods and services tax to replace their original retail tax or similar tax system. More than 135 regions around the world have implemented goods and services tax.