System version: HarmonyOS3.0.0

Software Version: Tax Storage Pass 5.3.0

The electronic version of the purchase invoice can be inquired through Chu Tax Pass. The specific operation is as follows:

Access the software by querying 1 through Chu Tax Pass.

Enter the Chu tax pass software and click more.

2. Click Query

Enter the interface and click Query.

3. Click on the invoice query.

Enter the interface and click Invoice Query.

According to Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC)? All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.

Article 23? Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.

The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.

Tax basis of Article 4 of People's Republic of China (PRC) Deed Tax Law:

(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;

(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;

(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.

If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.