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What are the regulations for issuing special value-added tax invoices for sales of agricultural machinery and equipment?

Examples of specific provisions in this situation:

1. Special value-added tax invoices must not be altered. If the form is filled in incorrectly, the invoice cannot be altered and a new special value-added tax invoice must be issued. The incorrect special value-added tax invoice shall be marked "void if filled in by mistake". If the ticket becomes invalid because the buyer does not ask for it, it should be handled as an error in filling in the form.

2. Invoices must be issued in Chinese. Ethnic autonomous areas can use a common ethnic language in the area at the same time; foreign-invested enterprises and foreign enterprises can use a foreign language at the same time.

3. Special value-added tax invoices shall not be issued in excess of the face amount. If the sales volume filled in by the taxpayer in the "Amount Column" of the special VAT invoice line by line or the sales volume filled in the total line exceed the maximum amount of the unit in this column, the special VAT invoice will be issued in excess of the face amount. This is a failure to issue a special value-added tax invoice in accordance with regulations. Even if the buyer obtains such a special invoice, it cannot be used as a tax deduction voucher.