Must the buyer fill in the last two items of the VAT invoice? You only need to fill in the company's full name and tax number, address and telephone bank. Buyer information for VAT general invoice.
Does the buyer need to fill in the tax number and address when issuing an ordinary invoice after the three certificates are integrated? According to the copywriting materials published on State Taxation Administration of The People's Republic of China website, you need to fill in the tax number and address. See State Taxation Administration of The People's Republic of China's copy:
In order to comprehensively promote the reform of the registration system of "three certificates in one, one photo and one code" and further improve the connection between the unified social credit code of legal persons and other organizations and the taxpayer identification number, State Taxation Administration of The People's Republic of China recently issued the "Announcement on Revising the Code Standard of Taxpayer Identification Number", clarifying that legal persons and other organizations that have obtained the unified social credit code should use the 18-digit "unified social credit code" for their taxpayer identification number.
The relevant person in charge of the Department of Tax Administration and Science and Technology Development of State Taxation Administration of The People's Republic of China introduced that the business license, organization code certificate and tax registration certificate ("three certificates") originally handled by taxpayers in the departments of industry and commerce, quality inspection and taxation respectively correspond to the industrial and commercial registration number, organization code and taxpayer identification number. After the reform of the registration system of "three certificates in one, one photo and one code", the original three certificates were merged into one business license and three codes were merged into a unified social credit code. This revision is to conform to the requirements of the reform and unify the taxpayer identification numbers of legal persons and other organizations with a unified social credit code.
The announcement stipulates that taxpayers who have obtained a unified social credit code and taxpayers who have not obtained a unified social credit code are assigned codes. The taxpayer identification numbers of legal persons and other organizations that have obtained the unified social credit code directly use the "unified social credit code", 18 digits. The taxpayer identification number of temporary taxpayers with unified social credit code and ID card as effective identification consists of "L"+"Unified social credit code" or "L"+"ID number".
The announcement makes it clear that the taxpayer identification number of individual industrial and commercial households that have not obtained a unified social credit code and taxpayers who have valid identity documents such as resident ID cards for tax registration is still composed of "ID number" and "2-digit sequence code". Legal persons and other organizations that have been established before the reform of the registration system of "three certificates in one, one photo and one yard" but have not obtained a unified social credit code, as well as other types of taxpayers such as natural persons, the coding rules of their taxpayer identification numbers are still implemented according to the original provisions. This reduces the impact and burden on registered taxpayers and ensures that taxpayers who have not obtained a unified social credit code can handle tax-related matters normally.
Li Wanfu, director of State Taxation Administration of The People's Republic of China Institute of Taxation Science, said that the taxpayer identification number is the only tax identification code given to taxpayers and withholding agents in China, and it is the basis for tax authorities to carry out business, exchange and enjoy information at home and abroad. The reform of "three certificates in one, one photo and one yard" integrates tax registration information into a unified social credit code, which is conducive to fully implementing the requirements of commercial system reform, reducing the repeated submission of materials and data collection by market entities in various departments, maximizing the enjoyment of information, providing convenience for market entities, reducing the burden, and adding new impetus to mass entrepreneurship and innovation.
In order to ensure the implementation of the "three certificates in one, one photo and one yard" registration system reform in the tax system, the State Administration of Taxation made timely arrangements, requiring all localities to strengthen organizational leadership, strengthen business training, do a good job in system support, optimize tax service, and conduct special supervision on the implementation of the reform. Tax authorities at all levels conscientiously implement the reform requirements, refine the work measures, and do a good job in policy convergence and implementation. During the National Day holiday, the work will be uninterrupted to ensure that the reform measures will be implemented in time. Guangdong Province has established an information sharing mechanism and a data comparison and error correction mechanism among national tax, industry and commerce, quality inspection and other departments. The State Taxation Bureau of Gansu Province has established a platform for information sharing and exchange in the whole province, and made an overall plan for data exchange, support system and transition connection. Jiangsu Provincial State Taxation Bureau concentrated its professional efforts to upgrade the "three certificates in one" software to ensure a smooth transition from the existing registration mode to "three certificates in one, one photo and one yard".
Must I fill in the taxpayer identification number of the buyer of the ordinary invoice? When issuing an ordinary VAT invoice,
The buyer's tax number is optional.
If there is.
Suggest to fill in
If not, such as private purchase.
You don't have to fill it out.
Do I have to fill in the buyer's information of the VAT ordinary invoice? No need.
To issue an ordinary VAT ticket, just fill in the name of the payer. Other information of the payer, such as tax number, account number, bank, address and telephone number. , do not need to fill in.
Can the buyer's tax registration number not be printed on the ordinary VAT invoice? According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Optimizing the Tax Service of VAT Reform (Guo Shui Fa [2016] No.75), "VAT taxpayers must provide the seller with the buyer's name (non-natural person), taxpayer identification number, address and telephone number, account opening bank and account number information when purchasing goods, services, intangible assets or real estate, and do not need to provide business license and tax. When individual consumers purchase goods, services, intangible assets or real estate, and ask for VAT ordinary invoices, they do not need to provide the seller with taxpayer identification number, address and telephone number, bank and account information, nor do they need to provide relevant vouchers or other supporting materials. "
To sum up, ordinary VAT invoices need not print the buyer's tax registration number.
Do I need to fill in the buyer's information of the ordinary invoice of the golden tax plate? Yes, you need to fill in the buyer information of the ordinary invoice in the golden tax plate.
Is it the tax number of the invoice? The tax number to be filled in on the invoice is the tax registration certificate number, which is the taxpayer's tax identification number.
Can I invoice with the tax registration certificate number? Yes
The tax registration certificate number is the taxpayer identification number.
Is the tax number required for issuing invoices the tax registration certificate number? If there is no three certificates in one, it is the tax number. If the three certificates are combined, it is the institutional credit code on the business license.