The Measures for the Administration of VAT Ordinary Invoices came into effect on May 20 10/day, which is an important standard for the administration of VAT Ordinary Invoices. The main purpose of this management method is to standardize the procedures for enterprises to issue ordinary VAT invoices, strengthen the supervision over the receipt, use, management and filing of invoices, ensure that VAT practitioners obtain legal invoice vouchers, and prevent the abuse and counterfeiting of invoices. The management measures have made specific provisions on the collection, issuance, scrapping and filing of ordinary VAT invoices. In the aspect of collecting management, enterprises should collect and record the invoice use register in the tax authorities, and strictly limit the number and use period of invoices; In the aspect of invoicing, enterprises should ensure that the invoicing process is standardized, true and reliable through electronic invoicing and information management. In terms of filing, the enterprise shall submit relevant information such as the general VAT invoice ledger and sales statistics to the tax authorities within the specified time. In short, the Measures for the Administration of VAT Ordinary Invoices put forward many requirements for the management of enterprise VAT invoices, effectively standardized the procedures for issuing and managing invoices, helped to prevent the abuse and counterfeiting of invoices, and ensured the normal collection of taxes.
What will happen if the enterprise violates the provisions of the Measures for the Administration of VAT Ordinary Invoices? If an enterprise violates the provisions of the Measures for the Administration of VAT Ordinary Invoices, it may be recognized as an illegal act by the tax authorities, and it may be punished with corresponding administrative penalties such as fines and suspension of business for rectification, and it may be required to make rectification. If the behavior is serious, you may also face the risk of suspected crimes.
The Measures for the Administration of VAT Ordinary Invoices is an important norm for enterprises to issue VAT ordinary invoices, aiming at standardizing the behaviors of enterprises such as receiving, issuing, scrapping and filing invoices, and ensuring that VAT practitioners can obtain legal invoice vouchers. Enterprises should strictly abide by the requirements of the management measures to ensure the authenticity, standardization and validity of invoices, so as to maintain the normal collection of taxes and avoid bringing unnecessary risks and economic losses to enterprises.
Legal basis:
Provisional Regulations on Value-added Tax of the People's Republic of China Article 38 Taxpayers who have no license, less licenses, more licenses, wrong licenses or sell invoices to units or individuals that are not tax registered shall be punished in accordance with the provisions of these regulations; If a crime is constituted, criminal responsibility shall be investigated according to law.