The invoice tax disk must be cleared every month. The tax plate is the golden tax plate, which is used for invoicing. This ticket contains the invoicing information of the relevant enterprise, as well as the information of the invoices that have not been issued, and the issued invoice information, including ordinary invoices and special value-added tax invoices.

Ordinary invoices refer to receipts and payment vouchers issued and collected when purchasing and selling goods, providing or receiving services, and engaging in other business activities.

Special value-added tax invoices are produced, designed and printed under the supervision of the State Administration of Taxation. They are only available for purchase by general taxpayers of value-added tax. They serve as both important accounting documents for taxpayers to reflect their economic activities and as records. The legal proof of the seller's tax liability and the purchaser's input tax; it is an important and decisive legal special invoice in the calculation and management of value-added tax.

Article 1 of the "Interim Regulations of the People's Republic of China on Value-Added Tax" The sale of goods or processing, repair and replacement services (hereinafter referred to as labor services), sales of services, intangible goods within the territory of the People's Republic of China Units and individuals with assets, real estate, and imported goods are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

Article 5 When a taxpayer engages in taxable sales, the value-added tax collected shall be calculated based on the sales volume and the tax rate specified in Article 2 of these Regulations, and shall be the output tax. Output tax calculation formula:

Output tax = sales * tax rate

Article 19 Time of occurrence of value-added tax liability:

(1) Occurrence The taxable sales behavior shall be the day when the sales payment is received or the receipt for claiming the sales payment is obtained; if the invoice is issued first, it shall be the day when the invoice is issued.

(2) Imported goods shall be the day of import declaration.

The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT liability occurs.

Article 21 When a taxpayer engages in taxable sales, he shall issue a special VAT invoice to the buyer who requests a special VAT invoice, and indicate the sales amount and sales amount respectively on the special VAT invoice. Item tax amount.

Special value-added tax invoices shall not be issued under any of the following circumstances:

(1) The purchaser of taxable sales is an individual consumer;

(2) Tax exemption regulations apply when taxable sales occur.