Legal analysis

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. The contents of the invoice include the name, date, quantity and agreed price of the product or service provided to the buyer. Each invoice has a unique journal number to prevent the invoice from repeating or skipping. The authorities that have the right to collect taxes and fees are the departments of finance, national tax, local tax, customs and related industries, and the competent departments of finance and related industries all use special administrative receipts. National tax and local tax are under the unified management of State Taxation Administration of The People's Republic of China, and the customs is under the vertical management of the General Administration of Customs. State and local taxes are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises and individual residents engaged in industrial and commercial operations, and most of the taxes belong to industrial and commercial taxes. Customs is responsible for the collection of tariffs, including import and export tariffs and ship tariffs. There are many kinds of invoices, mainly classified according to the characteristics of the industry and the taxpayer's production and operation projects, and each invoice has a specific scope of use. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as unified invoice for commercial retail, unified invoice for commercial wholesale, unified invoice for product sales of industrial enterprises, etc. The latter only applies to a certain business project, such as advertising expense settlement invoice, commercial housing sales invoice, etc.

legal ground

Measures for the Administration of Invoices of the People's Republic of China Article 23 Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit the invoice data to the competent tax authorities on schedule. Where non-tax-controlled electronic devices are used to issue invoices, the software program description data of non-tax-controlled electronic devices shall be reported to the competent tax authorities for the record, and the invoice data shall be kept and submitted in accordance with the regulations. The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.