1. Invoicing unit: the grain purchase invoice is issued by the grain purchase enterprise. According to the "People's Republic of China (PRC) Value-added Tax Law" and other laws and regulations, grain purchasing enterprises must pay taxes in accordance with the law, and issue special VAT invoices or ordinary invoices.
2. Invoice content: The invoice for grain purchase shall include the payee's name, taxpayer identification number, invoice code, invoice number, invoice date, commodity name, specification, quantity, unit price, amount, tax rate, tax amount and total price tax. At the same time, it is also necessary to stamp the official seal or financial seal of the enterprise on the invoice to ensure that the invoice is true and effective.
3. Invoice management: Grain purchasing enterprises should establish and improve the invoice management system to ensure the standardization, unification and safety of invoices. For example, invoices should be numbered, registered, reviewed and filed to avoid loss or fraudulent use of invoices.
4. Tax declaration: Grain purchasing enterprises shall timely declare value-added tax, income tax and other taxes in accordance with relevant regulations and pay corresponding taxes. At the same time, it is necessary to keep invoices, accounting vouchers and other related vouchers for the tax authorities to review.