0 1 country is clear!
The invoice will be fined 1 10,000!
Decision of the State Council on Revision (Decree No.587th of the State Council of the People's Republic of China);
Twenty-second, the invoice should be issued in accordance with the prescribed time limit, sequence and columns, all of which should be issued in one lump sum and stamped with the special seal for invoices. Thirty-fifth, in violation of the provisions of these measures, under any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 1 10,000 yuan; Illegal income shall be confiscated: (1) invoices should be issued but not issued, or invoices are not issued in a lump sum according to the prescribed time limit, sequence and columns, or special invoices are not stamped. It can be seen that the risk of a small invoice stamp is not small, so how to correctly stamp the special invoice stamp? Let's look down ...
022022 latest! Summary of different invoice stamping requirements!
Have you stamped all your invoices correctly? What's the stamp on the invoice? How to cover it? I made a summary for everyone:
According to the policy of stamp requirement of ticket invoice, the special invoice for value-added tax should be stamped with the special invoice seal of the unit in the invoice joint and deduction joint "State Taxation Administration of The People's Republic of China's Decision on Modification" (Order No.25 of State Taxation Administration of The People's Republic of China) Article 28 The ordinary invoice for value-added tax should be stamped with the special invoice seal of the unit in the invoice issued "Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China" (Order No.25 of State Taxation Administration of The People's Republic of China); AppendixNo. [20 1 7]127 "Guide to Issuing VAT Invoices", Chapter II, Section 1, Article 5 The electronic ordinary VAT invoice (1) is issued by the third-party electronic invoice service platform with the invoicing software of golden tax plate and tax control plate: there is an invoice special seal generated by the invoicing system at the corresponding position on the electronic invoice, and taxpayers do not need to affix it separately.
(2) Use tax control equipment (golden tax plate, tax control plate, UK) to issue through the VAT electronic invoice service platform: for invoices supervised by tax authorities, electronic signatures are used to replace the special invoice seal, and the platform does not need to affix the special invoice seal when issuing electronic invoices.
Notice of State Taxation Administration of The People's Republic of China on Issues Related to the Trial Operation of the Upgrade Edition of the VAT Invoice System (No.373 of the General Tax Letter [2015]), Appendix 2, Item 2 (4) of the Technical Scheme for Docking the Upgrade Edition of the VAT Invoice System with the Electronic Invoice; Article 2 of the Announcement of State Taxation Administration of The People's Republic of China on the Comprehensive Service Platform for VAT Invoices (State Taxation Administration of The People's Republic of China AnnouncementNo. 1 2020).
The unified invoice for motor vehicle sales shall be stamped with the special seal for invoice, and the deduction and tax return shall not be stamped with the seal, and the registration shall be stamped with the seal of the billing unit. Article 22 of the Decision of the State Council on Amending the Measures for the Administration of Invoices of the People's Republic of China (Decree No.587th of the People's Republic of China and the State Council); Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Use of the New Uniform Invoice for Motor Vehicle Sales (Guoshuihan [2006] No.479); Notice of State Taxation Administration of The People's Republic of China on the Issue of Stamping the Invoicing Unit in the Registration of Uniform Invoice for Motor Vehicle Sales (Guo Shui Han [2006] No.813) The unified invoice for second-hand car sales should be stamped with the special invoice seal. Decision of the State Council on Amending the Measures for the Administration of Invoices of the People's Republic of China (Order No.587 of the People's Republic of China). Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China (Order No.25 of State Taxation Administration of The People's Republic of China) Article 28 General quota invoice shall be truthfully issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special seal for invoices.
Decision of the State Council on Amending the Measures for the Administration of Invoices of the People's Republic of China (Order No.587 of the People's Republic of China and the State Council) Article 22 Blockchain Electronic Invoice (Shenzhen Electronic Ordinary Invoice) There is an invoice special seal generated by the invoicing system at the corresponding position, and taxpayers do not need to affix it separately. Article 3 of Announcement of Shenzhen Taxation Bureau of State Taxation Administration of The People's Republic of China on Issues Related to Implementing Electronic Ordinary Invoices Issued through Blockchain System (No.18/20 1 1).
03 The invoice stamp is not clear.
What should I do if I stamp two chapters?
Official unified reply:
Xiamen Tax Bureau: According to Article 22 of the Measures for the Administration of Invoices of the People's Republic of China (Order No.587 of the People's Republic of China and the State Council), invoices shall be issued in a lump sum in accordance with the prescribed time limit, sequence and columns, and stamped with special invoices. Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China (Order No.25 of State Taxation Administration of The People's Republic of China) stipulates that when issuing invoices, units and individuals must fill them out in the order of numbers, with complete items, true contents and clear handwriting, and all of them should be printed in one time, with the contents completely consistent, and the invoice seal should be affixed to the invoice joint and deduction joint. To sum up, there is no provision in the document that the re-stamping of the special invoice seal is not clear and has no legal effect.
Shenzhen Municipal Taxation Bureau:
Shenzhen tax bureau gave a clear answer: if the stamp on the invoice is unclear, "it can be covered again".
Note: Make sure that the additional seal will not overlap with the original seal, and will not block other contents on the VAT invoice.
04 Invoice Chapter Answering Other Hot Issues
1. Can the invoice be stamped with special financial seal or official seal? A: No. Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices states, "When issuing invoices, units and individuals must fill them out in numerical order, with complete items, true contents and clear handwriting, all of which are printed at one time and the contents are exactly the same, and affix the special seal for invoices on the invoice and the deduction. 2. Can the invoice be stamped with both the invoice special seal and the financial special seal, or both the invoice special seal and the official seal? A: No. Policy reference: Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices. 3. The special invoice stamp on the invoice is reversed. Is the invoice still valid? A: Effective. As long as it is clear and identifiable, it only affects the appearance and does not affect the validity of the invoice. Of course, don't cover it casually, or cover it according to the regulations. 4. Do you want to stamp the bookkeeping copy of the invoice? A: No. The bookkeeping couplet is used by the seller for bookkeeping, and there is no need to stamp it. In practice, many enterprise bookkeeping couplets will also be stamped, which is also possible. 5. Do you need to stamp the special invoice seal after the electronic ordinary invoice is printed? A: No. The electronic ordinary invoice comes with the special invoice seal, and it is not necessary to affix the special invoice seal after printing. If you have to stamp another chapter, it will not affect the use of invoices, just gild the lily. 6. How to deal with the invoice without stamp? A: Taxpayers who fail to stamp the special invoice seal as required risk being fined and rejected. Invoices that are not stamped violate the provisions of Article 35 of the Measures for the Administration of Invoices. In addition to ordering them to make corrections within a time limit, the tax authorities may also impose a fine of less than 1 10,000 yuan. In addition, according to the provisions of Guo Shui Fa 2006 156, special invoices that do not meet the requirements. Taxpayers have the right to refuse. Of course, in reality, this kind of fine rarely occurs, and once it is found, it will be over.
Tips: Although stamping invoices is an important part of basic accounting work, there is no trivial matter in accounting work. Only by obtaining legal and compliant invoices can the risk of tax audit be reduced.