Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Issuing VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 17) is issued under the following circumstances, and it is not necessary to fill in the taxpayer identification number:

1. Ordinary Invoice to Individuals: The first paragraph of Article 1 of Announcement 16 stipulates that if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the ordinary VAT invoice.

2. Invoice with the buyer as a government agency or institution: AnnouncementNo. 16, Paragraph 1 of Article 1 clearly stipulates that the enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises.

3. If the buyer is a foreign customer, the export invoice issued by the export enterprise to the foreign party: AnnouncementNo. If the buyer is a foreign customer, 16 is not applicable.

4. As long as it is an ordinary VAT invoice with the buyer's taxpayer identification number, it shall be executed according to the announcement number. 16. If there is no column number of the buyer's taxpayer identification number on the invoice, the announcement number is invalid. 16 not applicable.

Promoting the expansion of special invoices for information is a key step in the value-added tax reform. Different from ordinary invoice, it not only has the function of commercial document, but also has to pay value-added tax to the seller because of the tax deduction indicated in the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.

Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". The duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "Limited100000 Yuan Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to the distinction.

When issuing invoices, the invoice header should be consistent with the full name of the enterprise. VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers.

Relevant person in charge of goods and services tax department in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on value-added tax