Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 36 If an invoice is not issued in accordance with the regulations, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 10,000 yuan.

Therefore, the invoice should be issued in strict accordance with the relevant provisions of the invoice use management, otherwise it will be punished accordingly.

Extended data:

Requirements for invoicing:

1. The seller shall issue invoices as required.

Manufacturers, units and individuals that provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; When the buyer and withholding agent pay, the payer shall issue an invoice to the payee. When issuing invoices, you should pay attention to the following points:

(1) Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling.

(2) After the whole invoice is used, it should be filled in the numbered order, with complete items, true contents and clear handwriting, and all copies and prints are exactly the same. Fill in the invoice shall not be altered, dug or torn.

(3) The invoice shall be filled in column by column within the prescribed time limit, and affixed with the financial seal or special invoice seal of the unit. Without the approval of the tax authorities, invoices shall not be disassembled and used, and the scope of use of professional invoices shall not be expanded by itself.

(4) Units and individuals who fill in invoices must issue invoices when business occurs and business income is confirmed, and invoices are not allowed without business.

(five) the seller shall issue invoices within the prescribed scope of use, and shall not buy, sell, lend, transfer or issue invoices on behalf of others.

(6) The seller's use of electronic computer to issue invoices must be approved by the competent tax authorities, and the off-machine invoices under the unified supervision of the tax authorities shall be used, and the issued stubs shall be bound into a book according to the serial number.

2. The buyer asks for the invoice according to the regulations.

All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. Please pay attention to the following points when asking for invoices:

(1) When the buyer asks for an invoice from the other party, he shall not ask the other party to change the name of the goods or taxable services, nor shall he ask the other party to change the price tax;

(2) The buyer can only obtain invoices from the seller in the place where the business takes place, and shall not falsely issue invoices or issue invoices on his behalf;

(3) After obtaining the invoice, if the buyer finds that it does not meet the conditions for issuing, he has the right to ask the other party to issue it again.

3. Taxpayers must issue or obtain e-commerce invoices.

The invoice should be filled in at one time. No matter how many copies each ticket has, all copies must be put together, copied or printed at one time to ensure that the content and amount filled in each ticket are consistent. It is strictly forbidden to issue "big head and small tail" invoices.

5. Invoices shall not be used across provinces, municipalities and autonomous regions. Invoices are only issued by purchasing units and individuals in this province, autonomous region or municipality directly under the Central Government. Without approval, the invoice receiving and purchasing unit shall not carry, mail or transport blank invoices across the prescribed areas, and it is forbidden to carry, mail or transport blank invoices into or out of the country.

6. The invoice shall be stamped with the financial seal or special invoice seal.

7. After the invoice is issued, if a red-ink invoice is needed for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained; In case of sales discount, a new invoice shall be issued after the original invoice is recovered and marked "invalid".

(2) Management of issuing special VAT invoices.

1, basic terms. General taxpayers selling goods (including goods deemed to be sold) and taxable services, as well as non-taxable services that are subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated.

2. Special provisions. General taxpayers of value-added tax shall not issue special invoices for value-added tax under the following circumstances.

(1) Selling taxable items to consumers;

(2) Selling duty-free items;

(3) Selling goods declared for export and selling taxable services overseas;

(4) using the goods for non-taxable items;

(5) using the goods for collective welfare or personal consumption;

(6) Providing non-taxable services (excluding value-added tax), transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices shall not be issued.

3. Time regulation for issuing special invoices. Special invoices must be issued according to the following time requirements:

(1) If the payment is made in advance, accepted by collection, or settled by entrusted bank collection, it shall be the delivery date;

(2) On the day of receiving the payment, if payment and delivery are adopted;

(3) The payment date agreed in the contract if credit sale or installment payment is adopted;

(4) Deliver the goods to others for consignment, which is the date of receiving the consignment list sent by the client;

(5) Taxpayers with two or more institutions and unified accounting transfer goods from one institution to another for sale, and the value-added tax is levied according to regulations, which is the day when the goods are transferred;

(6) Goods provided as investment to other units or individual operators shall be the day when the goods are transferred;

(7) Distribution of commodities to shareholders is the date of commodity transfer.

4. Sales return and sales discount processing. After selling the goods and issuing a special invoice to the buyer, in case of return or sales discount, it shall be handled according to the following provisions:

(1) The buyer must return the original copy of the invoice and the deduction copy to the seller when the payment is not paid, and the seller shall indicate "void" on the copy of the invoice, the deduction copy, the stub copy and the bookkeeping copy, and deduct the current sales and output tax according to the amount and tax amount indicated in the invoice.

(2) If the buyer has paid the payment, or has not paid the payment, but the account has been settled, and the invoice cannot be returned and deducted, the buyer must go to the local competent tax authority to issue a purchase receipt certificate or a discount certificate and send it to the seller, and the seller will issue a special red invoice according to the certificate to deduct the current sales and output tax.

Baidu Encyclopedia-People's Republic of China (PRC) Invoice Management Measures

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