I. Basic contents of special VAT invoices
The special VAT invoice is an important voucher used by China's tax system to record commodity transactions or service transactions, which contains rich transaction information to ensure the accuracy and fairness of tax collection. Among them, invoice code, as the "ID card" of invoice, is an important tool for tax authorities to manage and query invoices.
Second, the invoice problem without invoice code
If there is no invoice code on the special VAT invoice, then this invoice cannot be queried and managed normally in the tax system, nor can it be used as a valid tax voucher. This may not only affect the normal tax return of enterprises, but also lead enterprises to face tax risks.
Third, handle invoices without invoice codes.
Facing the special VAT invoice without invoice code, the enterprise must first question the drawer and ask the other party to issue a new invoice that meets the requirements. If the other party can't provide it, the enterprise can report to the tax authorities, and the tax authorities will investigate and deal with it.
In addition, in daily transactions, enterprises should also strengthen the audit and management of invoices to ensure that the received invoices meet the tax regulations and avoid tax risks caused by invoice problems.
To sum up:
Special VAT invoices without invoice codes do not comply with tax laws and regulations. Enterprises should require the drawer to re-issue qualified invoices or report to the tax authorities. In daily transactions, enterprises should strengthen the audit and management of invoices to ensure the compliance of invoices.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 22 provides that:
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 24 provides that:
Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:
(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Replace invoices with other vouchers.
People's Republic of China (PRC) tax collection management law
Article 2 1 stipulates that:
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.
Validation of laws and regulations: June 2024 17