The general VAT invoice does not necessarily need the bank and account number, but it must have the company name and tax number.
AnnouncementNo. 16 of 20 17 issued by State Taxation Administration of The People's Republic of China made it clear that the taxpayer identification number or unified social credit code must be filled in when invoicing! (whether it is a special ticket or a general ticket). When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer"; Invoices that do not meet the requirements shall not be used as tax vouchers.
Extended data:
Invoice filling requirements:
1, "Buyer" column filling requirements
When issuing a special VAT invoice, all four items of information of the buyer (name, taxpayer identification number, address, telephone number, bank and account number) shall be filled in completely.
If the buyer is an enterprise, non-enterprise unit (with taxpayer identification number) and individual industrial and commercial households, the "name" and "taxpayer identification number" in the column of the buyer are required items, and other items can be filled in according to actual needs; If the purchaser is a non-enterprise unit (without taxpayer identification number) and an individual consumer, "Name" is required, and other items can be filled in according to actual needs.
2. Requirements for filling in the column "Name of goods or taxable services and services"
From May 20 16 1 day, the pilot taxpayers and newly-established VAT taxpayers included in the scope of the new system should use the new system to select the corresponding codes to issue VAT invoices. Taxpayers can initialize the codes in the new system in advance. When issuing invoices, the face of VAT invoices with tax codes will not be adjusted, and the tax codes will not be printed in the face, and the tax codes will be uploaded to the tax authorities together with the billing information.
3. Requirements for filling in the columns of "Amount" and "Total Price and Tax"
When a taxpayer issues a VAT invoice, the "Amount" column should fill in the amount excluding tax. When issuing VAT invoices, taxpayers can't accurately convert the amount excluding tax, so they can choose the option of "Amount Including Tax" to fill in the tax-included income, and the billing system will automatically convert it into the amount excluding tax. The column of "Total Price and Tax" is automatically calculated by the system, which cannot be modified manually and should be equal to the tax-included income.
4. Requirements for filling in other columns
The columns of "Specification Model", "Unit", "Quantity" and "Unit Price" can be filled in according to the actual business, and they can be left blank without this item. Payee and recheck columns can be filled in according to actual needs, drawer column is required, and seller (seal) column should be stamped with special invoice seal.
References:
VAT Invoice-Announcement of Baidu Encyclopedia on Issues Concerning the Issuance of VAT Invoice-State Administration of Taxation