Should VAT invoices issued by tax authorities be stamped with special invoices?
To answer this question, first of all, we need to judge whether the invoice issued on behalf of us is a special VAT invoice or an ordinary VAT invoice. Because the tax law has different requirements for this.
According to the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on printing and distributing
Measures for the Administration of Special VAT Invoices Issued by Tax Authorities (for Trial Implementation)
Article 11 of the Notice (Guo Shui Fa [2004]153) stipulates that VAT taxpayers should affix their own special financial seal or invoice seal in the remarks column of special invoices.
According to the second section of Chapter 2 of the Guide for Issuing Special VAT Invoices (March Edition), VAT taxpayers should affix the special seal for their own special invoices in the remarks column of special VAT invoices (except for other personal special circumstances). The tax authorities shall affix the special seal for issuing invoices on behalf of other individuals in the remarks column of issuing ordinary VAT invoices and special VAT invoices.
When taxpayers apply to the Inland Revenue Department for issuing invoices on their behalf, they need to confirm whether it is necessary to affix a special invoice seal, whether it meets the special circumstances of issuing invoices on behalf of other individuals, and whether it is a special ticket or an ordinary ticket.
The process of applying to the tax authorities for issuing invoices.
In the tax service hall designated window:
1. Submit the tax return for issuing VAT invoice;
2. A natural person applies for issuing invoices on his behalf, and submits an identity document and a copy thereof;
Other taxpayers apply for issuing invoices on their behalf, and submit the business license (or tax registration certificate or organization code certificate), the identity certificate of the agent and its copy.
(2) Pay relevant taxes and receive invoices at the same window.