Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid. Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the goods or services to the buyer. In addition to the advance payment, the invoice must include the payment from the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. China's accounting system stipulates that valid invoices for purchasing products or services are called tax invoices. * * * The vouchers of departmental fees and levies are called differently in different periods and different fees and levies, but they are mostly collectively referred to as administrative fees and receipts. For internal audit and verification, each invoice must have a unique journal number to prevent the invoice from repeating or skipping.
Simply put, the invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.
When the car needs to be invoiced for gas, it is not necessary to fill in the taxpayer identification number. This is a special case. Generally, gas stations and supermarkets do not need to provide the taxpayer identification number!
After July 1 day, the seller must fill in the taxpayer identification number when issuing invoices. After July 1 day, the seller may not fill in the taxpayer identification number when issuing invoices, but the buyer is an enterprise and has no taxpayer identification number. The buyer cannot be accounted as a legal ticket and is not allowed to deduct before tax.
Must the payer taxpayer identification number be filled in? Your question is not clear. Do you mean the bank settlement process? Or when issuing invoices? Or when signing the contract? Or is it a deduction agreement signed by banks, enterprises and tax bureaus?
1, taxpayer identification number is not required for all bank payment documents; 2. When issuing a special VAT invoice, the taxpayer identification number must be filled in; 3. When signing the purchase and sale contract, it is optional (you can fill it in or not, but it is recommended to fill it in, which is convenient for both parties to use when issuing invoices. 4. It is a deduction agreement signed by banks, enterprises and tax bureaus, and the taxpayer identification number must be filled in.
When filling out the invoice, must the taxpayer identification number, address, telephone number and account number of the bank be written? Yes, it must be filled out in full.
Legal basis:
Measures for the Administration of Invoices of the People's Republic of China
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Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.
Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued in one lump sum and stamped with special invoices.
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What is the taxpayer identification number required when taxiing? There is a taxpayer identification number in the taxi invoice, which is the taxpayer's tax registration certificate number or social credit code.
Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the goods or services to the buyer. In addition to the advance payment, the invoice must include the payment from the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. Invoices are also often called payment orders.
Invoice is an important means to strengthen financial accounting management and protect national property security. Invoice is the original voucher of accounting, and correctly filling in invoice is the basis of correct accounting.
Only when legal and authentic invoices are filled in can accounting data be authentic, accounting quality be reliably guaranteed and accounting information provided be accurate and complete.
Invoice is an important basis for tax inspection. Once the invoice is issued, the name, quantity and amount of the taxable object are stated on the face, which provides an original and reliable basis for the tax base; Invoices also provide necessary information for calculating taxable income and taxable property. Without invoices, it is impossible to accurately calculate the tax payable, so tax inspection often starts with invoice inspection.
In addition to the taxpayer identification number, do you need the bank and bank account number when issuing invoices? The bank and bank account number are necessary when issuing special invoices, but this item is optional when issuing general invoices, and you can leave it blank.
Do you need to enter the taxpayer identification number yourself when invoicing? The taxpayer identification number is not automatically brought out when invoicing, and it needs to be manually entered. If there is a record of entry before, it can be brought out. Otherwise, all information needs to be manually entered into the invoicing system.
Do you need a taxpayer identification number to open a personal invoice for Taobao shopping? You don't need to provide a taxpayer identification number or an ID number to issue an invoice to an individual. The objects that the tax bureau requires to fill in the new invoice rules of taxpayer identification number are only enterprises.
I'm an e-commerce customer. Do you need a taxpayer identification number to obtain invoices? Ordinary VAT invoices must have the company name and taxpayer identification number, and special VAT invoices must have the name, taxpayer identification number, address and telephone bank.