Legal analysis
According to the relevant laws and regulations, 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. Ordinary invoices and special invoices for value-added tax. Ordinary invoice: it is 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. The special VAT invoice is the product of the implementation of the new tax system in China. It is an invoice set by the national tax authorities according to the needs of VAT collection and management, and is specially used for taxpayers to sell or provide VAT taxable items. Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only a financial income and expenditure voucher that records commodity sales and value-added tax. Moreover, it is a legal proof that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal certificate for the buyer to deduct the tax, which plays a key role in the calculation of value-added tax.
legal ground
Article 22 of the Law of the People's Republic of China on the Administration of Invoices shall be issued in a lump sum in accordance with the prescribed time limit, sequence and columns, and shall be stamped with a special invoice seal. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices for others and for themselves that are inconsistent with the actual business conditions; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.