Payee, approver and drawer of VAT invoice must be filled in completely, and their names are not allowed to be written by hand or in English. The drawer and approver are not recommended to be the same person. To set the names of the payee, approver and drawer of the VAT invoice, you need to log in to the billing software as an administrator, then carry out system maintenance, operator management, add an operator, add the names of the payee, approver and drawer to be added, and exit the system.
The payee, reviewer and drawer of VAT invoice must be complete, and they cannot be written by hand, and they cannot be English names, and the drawer and reviewer are not recommended to be the same person. To set the names of the payee, reviewer and drawer on the VAT invoice, you need to log in to the invoicing software as an administrator, then "system maintenance", operator management, add operators, add the names of the payee, reviewer and drawer you want to add, log out of the system, log in as a drawer, and select the payee and reviewer when invoicing. Invoice issued when selling goods subject to VAT.
After the implementation of "Provisional Regulations of the People's Republic of China on Value-added Tax", in order to ensure the implementation of the tax deduction system for value-added tax that belongs to extra-price tax, it is printed and distributed for enterprises to use. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax respectively. Special invoices used as deduction vouchers are limited to general taxpayers whose buyers and sellers are VAT.
Prevent the generation of detention tickets. After the transformation of value-added tax, the input tax of fixed assets such as machinery and equipment purchased by ordinary taxpayers is allowed to be deducted from the output tax, while cars, motorcycles and yachts, houses, buildings and other real estate that are subject to consumption tax for personal consumption are excluded from the allowable deduction.
What taxpayers need to be reminded is that no matter whether the purchased fixed assets can be deducted from the input tax, ordinary taxpayers are required to go to the competent national tax authorities for certification after purchasing fixed assets and obtaining special invoices to prevent the generation of detention tickets. Taxpayers must issue special invoices for value-added tax within the prescribed time limit, and must not advance or lag behind. For example, the payment in advance, collection and acceptance, entrusted bank payment and settlement are the day when the goods are sent out, the payment in delivery is the day when the payment is received, and the payment date agreed in the contract is the day when the payment is settled by credit and installment.
legal ground
Provisions on the Use of Special VAT Invoices
Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special parts for labor protection) and cosmetics retailed by general taxpayers of commercial enterprises shall not issue special invoices. Small-scale taxpayers of value-added tax hereinafter referred to as small-scale taxpayers need to issue special invoices, and may apply to the competent tax authorities for issuing them on their behalf. Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws, regulations and State Taxation Administration of The People's Republic of China.