1. Ensure the authenticity of invoices and tax management: there may be risks such as false invoicing and tax evasion in self-made lists. In order to maintain the tax order and ensure the authenticity of invoices, it is stipulated to issue a list of ordinary VAT invoices through the tax control system.
2. Uniform invoice format and content: The list of VAT ordinary invoices issued by the tax control system can ensure the uniform and standardized invoice format and content, which is convenient for tax authorities to manage and supervise.
3. Easy to verify and audit: The VAT invoice list issued by the tax control system has unique coding and anti-counterfeiting function, which is convenient for buyers and sellers to accept verification and audit by the tax authorities.
The scope of application of ordinary VAT invoices is as follows:
1. When an enterprise sells goods or provides taxable services, it needs to issue a general VAT invoice to the buyer.
2. Enterprises that purchase goods or accept taxable services need to obtain ordinary VAT invoices as the basis for input tax deduction.
3. When conducting financial accounting, enterprises need to use ordinary VAT invoices to record the amount and tax amount of goods purchased and sold or taxable services provided.
To sum up, the list of VAT ordinary invoices cannot be made by itself, mainly to ensure the authenticity and standardization of invoices and facilitate tax management. Invoicing through tax control system can effectively prevent false invoicing and tax evasion, and maintain tax order.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 21
Taxpayers selling goods and providing taxable services shall issue special VAT invoices or ordinary VAT invoices to the buyers. When issuing an invoice, it should be consistent with the actual transaction.