(1) The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning the Theft and Loss of Special VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.50) clearly stipulates that when deciding to cancel taxpayers' special VAT invoices, a "loss statement" shall be published in China Tax News.
(2) Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (promulgated by Order No.25 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and revised by Order No.37 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) Article 31 "Units and individuals that use invoices shall properly keep invoices.
When the invoice is lost, it shall be reported to the tax authorities in writing on the day of discovery, and it shall be declared invalid in the newspaper. When the invoice is stolen or lost, the units and individuals who use the invoice should report it to the tax authorities in writing on the day when it is found stolen or lost, and declare it invalid in the newspaper.
The contents of extended information invoice generally include: ticket header, track number, joint number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, agent, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax shall also include tax types, tax rates, tax amounts, etc.
1993 65438+ 10 1, after the unified invoice is implemented nationwide, the special invoice seal must be overprinted: "invoice producer seal". The unified "Invoice Producer Seal" is oval, with a long axis of 3 cm, a short axis of 2 cm, a side width of 0. 1 cm, and a thin line in the inner ring.
The upper ring is engraved with the words "National Unified Invoice Producer Seal" and the lower ring is engraved with the words "Tax Bureau Producer". The middle is engraved with the full name or abbreviation of the province (city, district) and city (county) where the producer tax authority is located. The font is block letters, the printing color is big red, and it is overprinted in the center of the invoice.
Baidu encyclopedia-invoice