Taxpayers only need to apply in advance on their mobile phones or computers, and then go to the 24-hour unattended self-service tax office to process taxes through facial recognition, live body recognition, voice interaction, unattended and other artificial intelligence services Easily handle tax-related business and invoicing.

Notes when reviewing invoices

1. The review of the invoice header is the most important and basic part of reviewing the invoice. The first thing to look at is whether the header of the invoice is the full name of the unit. , pay attention to the requirements here. Whether it is an ordinary invoice or a special value-added tax invoice, the header must not be wrong in one word (very important).

2. Review of invoice amount The amount of the invoice is allowed to be larger than the actual reimbursement amount within a certain range, but it is best to be consistent, and it is absolutely not allowed to be smaller than the actual reimbursement amount.

3. The seal of the invoicing unit must be clear. If it is a special value-added tax invoice, avoid stamping it to block the value and content. If it is blocked, it is most likely that the authentication will not be successful.

4. The invoicing content should avoid "selling sheep's heads and selling dog meat", that is, the seal of the invoice should be connected with the content of the invoice. For example, for advertising fees, it should be the invoice of the advertising company, and the seal of the invoicing unit should be For XX advertising company. Avoid fake tickets.

Extended information:

Things to note when issuing invoices

Preventing detention tickets:

After the VAT transformation, general taxpayers The input tax on the purchase of fixed assets such as machinery and equipment is allowed to be deducted from the output tax, while cars, motorcycles and yachts that are subject to consumption tax for personal consumption, as well as real estate such as houses and buildings, are excluded from the scope of allowable deductions. Taxpayers need to be reminded that regardless of whether the purchased fixed assets can be deducted from the input tax, general taxpayers who purchase fixed assets and obtain special invoices must go to the competent state tax authorities for certification to prevent the generation of detention invoices.

Time for issuing special invoices:

Taxpayers must issue special invoices within the specified time limit, and cannot be in advance or behind, such as using payment in advance, collection and acceptance, or entrusting a bank to collect payment. The settlement method is the day when the goods are shipped; the payment and delivery settlement method is the day the payment is received; the credit sales and installment payment settlement methods are the day of receipt as stipulated in the contract; the goods are delivered to others for sale on behalf of others. The day when the consignment list is submitted by the principal; when the goods are provided to other units or individual traders as investments, it is the day when the goods are transferred; when the goods are distributed to shareholders, it is the day when the goods are transferred.

Period of use:

Any enterprise recognized as a general taxpayer must issue special invoices through the anti-counterfeiting tax control system. Special value-added tax invoices issued by non-anti-counterfeiting tax control systems shall not be declared for input tax deduction. Although there is no specified period of use for general taxpayers who are operating normally, taxpayers whose qualifications as general taxpayers have been revoked must pay off the blank special invoices and used special invoice stubs in a timely manner; general taxpayers who change businesses or are reorganized must In the case of merger, division, joint venture, etc., you must also cancel the blank special invoices and used special invoice stubs while changing the tax registration.