1, company name and tax registration certificate number of national tax must be correct, otherwise it is an invalid invoice, and the other party cannot authenticate and deduct it.
2. The account number of the opening bank is generally not allowed to be wrong, and it is usually a basic account number.
3. Generally, the company address and contact number should be as accurate as possible, but if these items are filled in incorrectly, the other party's certification deduction can still be passed.
4, some minor problems, such as the address is Minhang District, Shanghai, written as Minhang District, Shanghai; Or the information of the opening bank is the business department of Bank of China Shanghai Minhang Sub-branch, and it is written as Bank of China Shanghai Minhang Sub-branch, which can generally be ignored. The contact telephone number has little effect, and some of the invoices can be used to write business or finance.
According to Guo Shui Fa [1995] No.47, all columns of special invoices must be filled in truthfully. 1994 The Notice of State Taxation Administration of The People's Republic of China on the Use of Special Invoices for Value-added Tax (Guo Shui Ming Dian No.35) issued by the State Administration of Taxation stipulates that, according to the actual situation, the column of "account bank and account number" of special invoices and the telephone numbers of buyers and sellers may not be filled in. However, according to the actual implementation in the near future, if the above two columns are not filled in, it will be difficult to get in touch with the buyers and sellers in time after problems are found, which is not convenient for the audit and inspection of special invoices. After study, it is decided that from 1 May, 19951day, the account opening bank, account number and telephone number of the buyer and the seller must be filled in when issuing special VAT invoices.