Financial bills refer to the vouchers issued to citizens, legal persons and other organizations by the financial department for supervision, issuance and management, and when state organs, institutions, social organizations and other organizations with public management or public service functions collect government non-tax revenue or engage in non-profit activities to collect property according to law.
In order to make the management of financial electronic bills have laws to follow, the new regulations increase the relevant contents of financial electronic bills and standardize the whole process of using electronic bills. The new regulations clarify the legal status of electronic bills and stipulate that "financial electronic bills have the same legal effect as paper bills and are an important basis for financial supervision and audit supervision". All relevant units (such as medical insurance departments and commercial insurance units) can use financial electronic bills as legal documents for reimbursement and electronic filing.
How to stamp the special invoice seal correctly?
Special vat invoice
Special VAT invoices are divided into three editions and six editions.
Self-opening situation
If a special VAT invoice is issued by itself, according to Article 28 of the Decision of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Revision (Order No.37 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)), your company's special invoice seal shall be affixed to the invoice and deduction.
Substitute case
If the tax authorities apply for issuing special VAT invoices (small-scale taxpayers who are not self-issuing special VAT invoices can apply for issuing special VAT invoices), according to Article 11 of the Notice on Printing and Distributing in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Guo Shui Fa [2004]153), VAT taxpayers should affix the special corporate financial seal or invoice seal in the remarks column of issuing special VAT invoices. According to Article 28 of the Decision of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Modification (Order No.37 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)), the special invoice seal of the company shall be affixed on the invoice and invoice deduction. Therefore, the enterprise issuing the special VAT invoice should affix the special invoice seal of the company on the remarks column and deduction page of the special VAT invoice.
Special invoices for value-added tax issued by and on behalf of the company shall be stamped with the special seal for company invoices on the invoice joint and deduction joint.
VAT Ordinary Invoice (Folding Ticket)
Ordinary VAT invoices (coupons) are divided into two editions and five editions.
Self-opening situation
If the ordinary VAT invoice (discount ticket) is issued by itself, according to the provisions of Article 28 of the Decision of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending (Order No.37 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), the invoice issued by your company shall be stamped with the special invoice seal.
Substitute case
If you apply to the tax authorities for issuing ordinary VAT invoices on behalf of them (of course, it must conform to the circumstances and scope of issuing invoices on behalf of them), the tax authorities shall affix a special seal for issuing invoices in the remarks column of invoices.
VAT Ordinary Invoice (Voucher)
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Activation of VAT Ordinary Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.82), VAT Ordinary Invoices (Roll Invoices) are divided into two specifications: 57mm× 177.8mm and 76mm× 177.8mm, both of which are single copies.
It should be issued by the taxpayer himself. Since the invoice is a single invoice, the special seal for the unit invoice should be affixed when issuing the general VAT invoice (rolled ticket).
Electronic invoice
According to Article 3 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of the VAT Electronic Invoice System (State Taxation Administration of The People's Republic of China Announcement No.84,2015), if the drawer and the payee need paper invoices, they can print the format file of the VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice supervised by the tax authorities.
Therefore, the electronic invoice can be printed by the drawer and the payer themselves, and the electronic signature (special invoice seal) generated by the billing system is already in the corresponding position on the electronic invoice, and there is no need to affix the special invoice seal.
Uniform invoice for motor vehicle sales
Units and individuals engaged in motor vehicle retail business shall issue unified invoices for motor vehicle sales when collecting motor vehicle sales (except for used motor vehicle sales). The unified invoice for motor vehicle sales is a computer six-copy invoice.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Use of the New Uniform Invoice for Motor Vehicle Sales (Guo Shui Fa [2006] No.479), the invoice shall be stamped with the special financial seal or invoice seal, and the deduction seal and tax return seal shall not be stamped.
Whether the financial bills are stamped with the special invoice seal is introduced here. Financial bills and invoices have the same legal effect and do not need to be stamped with the invoice seal. Only a VAT invoice is required. VAT invoices are divided into three editions and six editions. If you don't know which ones need to be stamped, you can read the above contents carefully. For more tax content, please pay attention to the update of this website!