In May, State Taxation Administration of The People's Republic of China issued the "Announcement on Issues Related to the Issuance of VAT Invoices", which made it clear that from 20 1 July 71day, if the buyer is an enterprise, the taxpayer identification number or unified social credit code should be provided to the seller when requesting an ordinary VAT invoice; When the seller issues an ordinary VAT invoice, 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". However, not all reimbursement invoices need tax numbers. The new regulations are mainly aimed at enterprises and ordinary VAT invoices. quota invoice is not within the scope of implementation, and personal procurement, government and institutions are not affected. In addition, the enterprises mentioned in the announcement include companies, unincorporated enterprise legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises. That is to say, from July 1 day, consumers need to provide the taxpayer identification number or unified social credit code to the seller, no matter whether they issue special VAT invoices or ordinary invoices, as long as the invoices are headed as enterprises. According to the provisions of the tax law, if the invoice date is after July 1 day, if this information is not filled in, it is an invoice that does not meet the requirements, and it can no longer be used as a tax voucher for tax calculation, tax refund, credit, etc.
In addition to ordinary invoices, you should also provide the tax number. It is also reported that from July 1 day, you can no longer use general titles such as "food", "daily necessities", "office supplies" and "gifts", and you must fill in the details truthfully. In this regard, State Taxation Administration of The People's Republic of China said in the announcement that when the seller issues invoices, it should truthfully issue invoices that are consistent with the actual business. When the buyer obtains the invoice, it shall not request to change the name and amount.
Gu Shihan, a tax agent of Yangzhou Hongrui Tax Agency, explained that this is actually not a new regulation. "The contents of invoices should be truthfully issued according to the actual sales situation" is a long-standing provision of the tax law. However, people used to prescribe food and office supplies when shopping, which created some illegal spaces. For example, someone may buy food and ask for reimbursement of office supplies, which is actually inconsistent with the actual transaction.