The account on the invoice is different from the receiving account, but the actual receiving account should be another account under the name of the seller or the buyer.
Basic linkage of special VAT invoice:
Invoice copy, as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax;
Deduction form, as the tax deduction certificate submitted by the buyer to the competent tax authorities for certification and retention for future reference;
Bookkeeping voucher is used as the bookkeeping voucher for the seller to calculate the sales revenue and VAT output tax.
No special VAT invoice shall be issued:
Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special parts for labor protection) and cosmetics retailed by general taxpayers of commercial enterprises shall not issue special VAT invoices.
Sales of duty-free goods shall not issue special VAT invoices, unless otherwise stipulated by laws, regulations and State Taxation Administration of The People's Republic of China.
Selling goods declared for export and selling taxable services abroad.
Use goods for collective welfare or personal consumption.
Give the goods to others (not ordinary taxpayers) free of charge.
When selling taxable items to small-scale taxpayers, special VAT invoices may not be issued.
Selling services, intangible assets or real estate to consumers.
The act of applying the provisions on VAT exemption.
Do I need to fill in the account number of the opening bank for the special VAT invoice?
Of course, the special VAT invoice must be filled with the account number of the bank.
Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Taxpayers Issuing Special Invoices for Value-added Tax to Foreign Countries (State Taxation Administration of The People's Republic of China Announcement No.39 of 20 14) stipulates that it meets the following three conditions at the same time and does not belong to falsely issuing special invoices for value-added tax to foreign countries? Tickets, although not issued for value-added tax? The bank account on the ticket is required, but in actual operation, the value-added tax is specially issued. The bank account on the ticket must be the two parties that actually have the purchase and sale business, that is, the special VAT payment? The bank account of the seller and the buyer indicated on the ticket corresponds to the bank account that actually receives or pays the payment for goods. The actual payment for goods cannot be the bank account or personal account of a third party:
1. The taxpayer sells goods or provides VAT taxable services to the drawee taxpayer;
2. The taxpayer has collected the money for the goods sold, taxable services provided or taxable services from the taxpayer of the drawee, or obtained the evidence for asking for the sales money;
Iii. The contents of the special VAT invoice issued by the taxpayer to the drawee taxpayer in accordance with regulations are consistent with the goods sold, taxable services provided or taxable services, and the special VAT invoice is legally obtained by the taxpayer and issued in its own name.
The special VAT invoice obtained by the drawee taxpayer in accordance with the above circumstances can be used as the VAT deduction voucher to offset the input tax.
Must the bank account number indicated on the invoice be consistent with the actual situation? The account on the invoice is not the same as the receiving account, but the actual receiving account should be another account under the name of the seller or the buyer. In addition, I also introduced the question of whether to fill in the opening bank for the special VAT invoice. You should read the above carefully, and that's all for today. Thank you for reading.