legal ground
"People's Republic of China (PRC) invoice management measures" twenty-third.
? Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.
? When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.
? 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.
1. Article 10 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2004]153) stipulates: "The post that issues invoices shall fill in the relevant items of special invoices according to the following requirements:
1. Fill in the column of "Unit Price" and the column of "Amount" with the unit price and sales volume excluding VAT respectively; ?
2. Fill in the VAT collection rate in the "tax rate" column; ?
3. Fill in the uniform code and name of the tax authorities in the column of sales units on behalf of the tax authorities; ?
4. Fill in the tax payment certificate number in the seller's bank and account number column;
5. Indicate the name and taxpayer identification number of the VAT taxpayer in the remarks column. ?
Other items shall be filled in in accordance with the relevant provisions of special invoices. "
Article 11 stipulates: "VAT taxpayers shall affix the special financial seal or invoice seal of their own units in the remarks column of special invoices issued on their behalf." (Since February 1 1, 2065438 According to Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.587 of the State Council of the People's Republic of China), invoices shall be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special invoice seal. )?
? Two. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Collection and Management of the Pilot Project of Changing Business Tax to Value-added Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.23) stipulates: "IV. Issue VAT invoice.
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(2) If the differential taxation method is applied to pay VAT according to the current policies and regulations, and it is not allowed to issue VAT invoices in full (unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China), when taxpayers issue VAT invoices themselves or the tax authorities issue VAT invoices on their behalf, the tax-included sales (or tax-included assessment amount) and deduction amount will be entered through the differential taxation invoicing function in the new system, and the tax amount and tax-excluded amount will be automatically calculated by the system, and the words "differential taxation" will be automatically printed in the remarks column, and the invoicing shall not be related to other taxable items.
? (3) Where taxpayers provide construction services and issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, the name of the county (city, district) where the construction services occur and the name of the project shall be indicated in the remarks column of the invoice.
? (4) When selling real estate, taxpayers should fill in the name of real estate and the number of house property right certificate in the column of "Name of goods or taxable services and services" when issuing VAT invoices by themselves or the tax authorities on their behalf (if there is no house property right certificate, the column of "unit" can be omitted, and the detailed address of real estate can be indicated in the remarks column.
? (5) Taxpayers renting real estate should indicate the detailed address of real estate in the remarks column when issuing VAT invoices by themselves or the tax authorities.
? (6) Individual rental housing enjoys preferential policies with a preferential range of 1.5%. When taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, the sales amount including tax will be entered in the new system with the reduction rate of 1.5% through the invoicing function, and the system will automatically calculate the tax amount and tax-free amount. Invoicing should not be confused with other taxable activities.
? (7) When the tax authorities issue VAT invoices, the words and number of the tax payment certificate or the system tax invoice number should be filled in the column of "Seller's account bank and account number" (it is not necessary to issue tax-free ordinary VAT invoices on behalf of the tax authorities).
? (8) When the tax authorities provide cross-county (city, district) real estate business leasing services and construction services for small-scale taxpayers (excluding other individuals), the words "YD" will be automatically printed in the remarks column of the invoice. "
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