Before liquidation, the company still has the status of a legal person, and its rights, obligations and capacity have not changed; After the liquidation, the company entered a special stage, and its rights, obligations and capacity to act were correspondingly reduced and restricted.
However, during the liquidation period, the company still has legal person status and can participate in civil litigation. After the liquidation is completed, the company's legal person qualification ability is further reduced. There are only a few obligations left, such as paying debts.
Units and individuals that expand information to sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them. 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.
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