Many people may feel strange about quota invoice's introduction. In fact, in our daily life, generally speaking, quota invoice is called hand-torn invoice. Its amount is uniform and fixed, and it does not need to be filled in. It is an ordinary invoice, and quota invoice has also revised it. So how can we judge its authenticity? Is it tax-free during use? Let's take a closer look.

Can the old quota invoice still be used?

There are amendments in quota invoice, which are divided into those before 20 18 12 3 1 and those after 2018123. But the old version of quota invoice can be used before 20 18 12 3 1. After that, you can only use the new version of quota invoice.

How to judge true and false?

For quota invoice, how to judge the truth? It's actually quite simple. Let me give you an example.

1. You can log in to official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and other provinces. Now, take Guangdong Provincial Taxation Bureau as an example to teach you how to test the authenticity of quota invoice.

Enter the homepage of official website, Guangdong Provincial Taxation Bureau, and you can see the "I want to inquire" button, and click in.

Click "I want to inquire" to enter, and then we will see the "invoice inquiry" button, and continue to click in.

Click the "Invoice Query" button to enter, and all kinds of information to be filled in will appear. Enter the relevant information of the invoice to query the authenticity of the invoice.

Note: If there is nothing wrong with the ordinary invoice, a "normal" prompt will be displayed. At the same time, it is confirmed that it is a new version of quota invoice, which can be reimbursed and deducted.

Checking the authenticity on the platform shows that there is no such invoice, which may be due to the following reasons:

1, which may be due to system reasons. I can't find the invoice for the current month temporarily, but I will see it next month. I might as well wait and see.

2. Check carefully whether the number you entered into the system is correct, and the wrong number may lead to inquiry;

3. See if an offline invoice has been issued and the relevant invoice information has not been uploaded;

4. Is the company that receives tickets different from the company that has a special invoice seal? If it is different, it cannot be used and reimbursed.

Generally speaking, the amount in quota invoice is not very large. Do you have to pay taxes?

Actually, it is not. You also need to pay taxes. In quota invoice, it usually involves output tax and input tax. As for the output tax, generally, the quota invoice we get already includes the tax-included price, so it is correct to separate the price from the tax when calculating the sales volume. The input tax, quota invoice, is not a special VAT invoice, so it cannot be deducted.

Common quota invoice problems:

1. Can the invoice stamp of the fixed catering invoice be reimbursed by half?

A: It's all up to the machine now. If there are some special circumstances, it needs to be confirmed with the tax where the invoice is issued.

2. How many denominations are there in quota invoice?

A: The denominations of quota invoice are one yuan, two yuan, three yuan, five yuan, ten yuan, five yuan and one hundred yuan.

3. How should quota invoice keep it?

A: Under normal circumstances, the stub is kept for 5 years. After 5 years, it can be destroyed after verification by the competent tax authorities.

4. Does quota invoice need to affix the special seal for company invoice?

A: Yes, the invoice joint office needs to be stamped with the payee's invoice special seal.

5. Quota invoice has no expiration date. Can quota invoice printed last year be used this year?

A: Usually, there should be a time limit. When it expires, you need to pay the cancellation invoice.

Quota invoice, that's it. This is a problem that we may encounter in the accounting exam. I hope you pay attention. For more related content, please continue to pay attention!