Invoice plays an extremely important role in social and economic activities in China. [ 1]

Invoice has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic accounting original vouchers;

Invoice is the carrier of recording the content of economic activities and an important tool of financial management;

Invoice is an important basis for tax authorities to control tax sources and collect taxes;

Invoice is an important means for the state to supervise economic activities, maintain economic order and protect the safety of state property.

2 overview

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Atlas album introducing invoices

Atlas album introducing invoices (22 photos)

At present, the authorities that have the right to levy taxes are the departments of finance, national tax, local tax, customs and related industries, and the departments in charge of finance and related industries all use administrative special receipts, which is relatively simple and will not be elaborated here. Enterprises have more general business, and invoice issuance involves enterprises. National tax and local tax are under the unified management of State Taxation Administration of The People's Republic of China, while customs is under the vertical management of the General Administration of Customs, which is responsible for import and export, mainly customs duties. The management authority of national and local tax invoices is divided according to the main tax categories, and the invoices used by VAT taxpayers are managed by the State Taxation Bureau, such as special VAT invoices, commodity sales invoices of industrial and commercial enterprises, processing and repair invoices, etc. The invoices used by business tax taxpayers are managed by local tax bureaus, such as various invoices issued by service industry, construction and installation industry, finance and insurance industry, etc.

There are many kinds of invoices, mainly classified according to the characteristics of the industry and the taxpayer's production and operation projects, and each invoice has a specific scope of use.

3 invoices during the Republic of China

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It costs 50 thousand yuan to repair a bicycle.

Judging from the square inch of these invoices, inflation was staggering at that time, and it would cost tens of thousands of yuan to repair a bicycle and buy a washbasin.

"Money. For example, "two bags of cement, 80 thousand yuan in legal tender, received by the Ministry of Agriculture and Forestry." The signature is "Dairy Farm of Central Animal Husbandry Laboratory". There is also the invoice of Nanjing Helin Fresh Fruit Farm, "10 Jin of tangerine, 640,000 yuan", the payer is "Xin 'an Company", and even the purpose "gift" is written; The invoice of the branch of Nanjing Yida Xieji Coal PotNo. reads "one mouthful of wide pot, counting 1050 yuan". You also need an invoice for repairing bicycles. "Two free-wheeler tires were repaired, and the paid-in legal tender is RMB 50,000.00 Yuan, which is from the Cotton Production Improvement Department of the Ministry of Agriculture and Forestry", and a row of stamp duty is affixed. Also, four washbasins cost nine thousand yuan! The Ministry of Agriculture and Forestry purchased physiological salt from China Science Picture Instrument Company, which cost 2,400,000 yuan, and the invoice was issued in English.

Wang Haoliang, a collector in Nanjing, told the reporter that in recent years, there were as many as 700 invoices collected by himself, mostly from 1946 to 1949, and only more than 100 were exhibited this time. At that time, merchants had high integrity, paid taxes consciously, and issued invoices regardless of size. "Looking at these invoices, I even think that some things are not as rigorous as the original ones, and all kinds of signatures are drawn. The so-called Republic of China is to inherit [1]. "

The invoice of the Republic of China is also full of human feelings

Wang Haoliang first became attached to the invoice because of his amazing handwriting on the invoice. In fact, invoice collection is not popular in the industry. Many collectors are keen on collecting tax stamps, mainly because they learn Chinese characters and appreciate the "chapter layout" of invoices from the perspective of calligraphy. The context of the Republic of China is vividly reflected in small invoices. Mr. Accountant often writes invoices for repairing bicycle tires into an eye-catching calligraphy work. "At that time, I went to Chaotian Palace and Nanyi Backstreet on Sunday to find out that the invoice was really wonderful. If you look at these invoices carefully, you will find that the street life in the Republic of China was so tasteful. " Wang Haoliang said that on the other hand, the invoices printed now are cold, impersonal and lack humanistic care. He said that the invoice used to be called "Fafeng", which not only addressed the other party as "lifting the photo", but also modestly addressed itself. In addition, the invoices are also engraved with seals, and the traditional seal culture has gradually disappeared. These invoices have opened a rich collection of "common people's prints" for us. [ 1]

Invoice "Restores" Taiping South Road

From one in 40 yuan two or three years ago to one in 300 yuan later, Wang Haoliang spent a lot of money on buying invoices. He still remembers that the biggest one was to spend 30,000 yuan on 60 invoices. Of course, packing invoices does not mean bargain, because some of them may be worth collecting. He told reporters that in fact, the amount of currency such as national currency, legal tender and gold certificate on the invoice also reflected the economic operation at that time. Because of the civil war and other factors, the economic situation is constantly changing, which leads to a bowl of noodles costing tens of thousands of yuan.

The story behind the invoice is also fascinating. "The most interesting thing is that there are invoices that say that several people from the Central Research Institute are eating out and there are standards for eating bowls of noodles." Wang Haoliang even matched his invoices with the shops on Taiping South Road one by one, making it a "invoice street". He said that this street can be called the commercial and cultural street of the Republic of China, and there are various industries, such as Zhonghua Bookstore, Shanghai Bookstore, glass factory, restaurant, hardware store and repair shop. There are many categories and they are very prosperous. [ 1]

4 kinds

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Ordinary invoices and special invoices for value-added tax.

Ordinary invoice; It is mainly used by business tax taxpayers and small-scale VAT taxpayers, and general VAT taxpayers can also make ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as unified invoice for commercial retail, unified invoice for commercial wholesale, unified invoice for product sales of industrial enterprises, etc. The latter only applies to a certain business project, such as advertising expense settlement invoice, commercial housing sales invoice, etc. The basic copy of an ordinary invoice is triplicate: the first copy is a stub copy, and the drawer keeps it for future reference; The second copy is the invoice copy, and the receiving party serves as the original voucher for payment or collection; The third copy is bookkeeping copy, and the drawer is the original voucher for bookkeeping. Personal invoices generally refer to ordinary invoices.

Special VAT invoice is the product of the implementation of the new tax system in China. It is an invoice set by the national tax department according to the needs of VAT collection and management, and is specially used for taxpayers to sell or provide VAT taxable items.

Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only a financial income and expenditure voucher that records commodity sales and value-added tax. Moreover, it is a legal proof that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal certificate for the buyer to deduct the tax, which plays a key role in the calculation of value-added tax.

5 competent authority

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The State Administration of Taxation is responsible for the management and supervision of invoice printing, purchasing, issuing, obtaining, keeping and cancellation.

6 par content

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Invoices generally include: ticket header, track number, joint number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, handler, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax should also include tax types, tax rates, tax amounts, etc.

1993 1 month 1 day, after the unified invoice is implemented nationwide, the invoice stamp must be overprinted: "invoice producer stamp". The unified "invoice producer stamp" is oval in shape, with the long axis of the gauge tube being 3 cm, the short axis being 2 cm, the side width being 0. 1 cm, and the inner ring being added.

The words "National Unified Invoice Producer Seal" are engraved on the upper ring, and the words "Tax Bureau Producer" are engraved on the lower ring. In the middle, the full name or abbreviation of the province (city, district) and city (county) where the producer tax authority is located is engraved. The font is block letters, and the printed color is big red, which is overprinted in the center of the invoice coupon.

7 Hong Kong invoice

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Inland, because of the value-added tax, it is necessary to use the unified invoice of the tax bureau, while others use the receipt printed by the Finance Bureau for bookkeeping and reimbursement. There is no provision for value-added tax in Hong Kong, so it is different from the inland. There is no inland written "invoice" in Hong Kong. Because except for several kinds of goods controlled by the government, other goods are tax-free.

However, when shopping in Hong Kong, there is a bill invoice that is the same as an invoice. The bill obtained in Hong Kong is usually invoice, which can be used as an entry voucher, which is generally not much different from the receipt, which is different from the inland situation. Invoices in Hong Kong can be printed by enterprises or organizations or by computers. For example, if a company prints a document with a computer and writes the words invoice or English invoice on the letterhead, it is already a formal invoice, but it must be stamped and signed by the company.

Hong Kong's credentials can be recorded in the inland, but first of all, they must be provided with passports (or Hong Kong and Macao passes), travel certificates, etc. If the company has a Hong Kong dollar account, it can be directly credited to the Hong Kong dollar account and converted into RMB at the end of the month. If not, it will be converted into RMB according to the intermediate quotation of the bank at that time.

8 basic conjunction

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The basic linkage of invoices is triplicate, including stub linkage, invoice linkage and bookkeeping linkage. The stub shall be kept by the payee or the drawer for future reference; The invoice is combined by the payer or the drawee as the original payment voucher; Bookkeeping is made by the payee or the drawer as the original voucher for bookkeeping.

9 billing regulations

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Issuance of ordinary invoices

1, when selling goods, providing services and engaging in other business activities to collect money from outside, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;

2. Invoices shall be issued in accordance with the prescribed time limit, sequence, column by column, and all times, and stamped with the special seal for unit invoices;

3. The use of computer to issue invoices must be approved by the national tax authorities, and the off-machine invoices under the unified supervision of the national tax authorities should be used, and the stub after issuance should be bound into a book according to the sequence number;

4. Invoices are limited to the use of units and individuals who purchase and purchase in the city and county, and if they cross the city and county, they shall use the invoices of the place of business;

5. When the contents of the tax registration of the invoice issuing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;

6. All units and individuals engaged in production and business operations shall obtain invoices from the payee when purchasing goods, receiving services, and paying for other business activities, and shall not request to change the name and amount;

7. Invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to reject them;

8. Invoices shall be used within the validity period, and shall be invalid after expiration.

Special vat invoice

Taxpayers may not issue special invoices for value-added tax in the following acts: selling goods or taxable services to consumers; Tax exemption provisions apply to the sale of goods or taxable services; Small-scale taxpayers sell goods or taxable services; Selling goods declared for export; Selling taxable services abroad; Use the goods for non-taxable items; Use the goods for collective welfare and individual welfare; Give the goods to others free of charge; Providing non-taxable services, transferring intangible assets or selling real estate. Selling taxable items to small-scale taxpayers may not require issuing special invoices.

10 custody

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It is necessary to establish a system of regulations; Set the ledger; Keep it regularly, and the invoice stub and invoice register and account books that have been issued shall be kept for 5 years, and shall be destroyed after the expiration of the preservation period and reported to the national tax authorities for inspection. Special invoices for value-added tax should be kept by special personnel; Put it in the safe; Set up a register for receiving, using and storing; The invoice deduction obtained is bound into a book; Stubs that have been issued shall be kept for 5 years, and shall be reported to the competent tax authorities for inspection and destruction after the expiration; Without approval, it is not allowed to carry, mail or transport blank invoices across the prescribed areas; It is forbidden to carry, mail or transport blank invoices into or out of the country.

When taxpayers lose or steal special VAT invoices and ordinary invoices, they should report to the competent tax authorities in writing on the same day, announce that they are invalid in newspapers, television and other media, and accept the punishment of the tax authorities. If the special VAT invoice is lost or stolen, the taxpayer shall report it to the tax authorities in writing on the day of the incident and publicly declare it invalid in China Tax News.

1 1 VAT

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Handling conditions:

VAT invoices of small-scale taxpayers who have gone through tax registration and other taxpayers who can issue special VAT invoices as determined by State Taxation Administration of The People's Republic of China.

List of materials that should be carried and submitted according to regulations:

1, Tax Declaration Form for Issuing Special VAT Invoice;

2. A copy of the contract, agreement or written certificate and official seal of the purchase and sale business and provision of VAT taxable services;

3, the original "invoice purchase printed book" (after the audit is correct, the original will be returned to the taxpayer);

4. The original ID card of the agent or the contact card of the tax collector (the original will be returned to the taxpayer after verification);

5. Other relevant documents and materials required to be submitted by the tax authorities.

Precautions:

1. Any enterprise that comes to invoice must take the initiative to show the ID card of the ticket purchaser or the tax collector's card indicated in the Invoice Purchase Printing Book;

2, where the tax collector or ticket collector can't come, in addition to the ticket collector's ID card, he should also show the ID card of the agent;

3. If an enterprise entrusts a qualified intermediary company to invoice on its behalf, it must show the power of attorney issued by the legal representative of the enterprise and the identity certificate of the agent;

4. If an enterprise requests to open a special VAT invoice of 10,000 yuan version on its behalf, it must fill in the Application (Audit) Form for Maximum Invoicing Limit and Purchase Limit of Special VAT Invoice, which will be opened at the window after the preliminary examination by the special administrator and the examination and approval by the director in charge and the transfer management department.

12 purchase procedure

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Purchase ordinary invoice

After receiving the tax registration certificate, the taxpayer shall apply to the competent tax authorities for receiving and purchasing invoices.

Fiscal invoice

(In general, the purchase of invoices can be approved within 3-4 working days at the earliest, and it is necessary to communicate with the tax administrator of the company in time). At the same time, the identity certificate of the agent, the tax registration certificate, the tax collector's card (if you forget to bring the tax collector's card, you can use the user's ID card and the power of attorney for purchasing invoices stamped with the official seal and financial seal) or other relevant certificates, as well as the impression of the financial seal or invoice special seal. If you have purchased invoices, you must also show a copy of the last invoice that has been used (the same is true for purchasing special invoices for value-added tax). The competent tax authorities shall, after examining the taxpayer's application for receiving and purchasing invoices and relevant documents, issue the Invoice Receiving and Purchasing Book. Taxpayers collect and purchase invoices from the competent tax authorities on the basis of the types, quantities and purchase methods of invoices approved in the Invoice Collection and Purchase Book.

Taxpayer's certificate: you need to apply (ID card, photos and other information), and after applying, you have to attend training. When purchasing invoices, you need to bring this certificate with you.

For taxpayers who need to use invoices temporarily without tax registration, they can directly apply to the tax authorities for receiving and purchasing, or apply to the tax authorities for issuing invoices on their behalf, that is, when invoices are needed, they can directly apply to the tax authorities for issuing them on the basis of written proof of purchasing and selling business, providing services or other business activities. If the tax law stipulates that taxes should be paid, the tax authorities shall collect taxes at the same time as issuing invoices.

Units and individuals who temporarily engage in business activities outside the province shall apply to the local tax authorities for receiving and purchasing invoices on the strength of the certificates of the local tax authorities. The tax authorities in the place of business may require them to provide a guarantor or pay a deposit of no more than 1 10,000 yuan according to the face value and quantity of the invoices they have received, and hand over the invoices within a time limit. If the invoice is paid off on schedule, the guarantor's guarantee obligation shall be lifted or the deposit shall be returned; If the cancellation is not made on schedule, the tax authorities may order the guarantor to pay a fine or pay a fine with a deposit.

Purchase VAT invoice

Special VAT invoices are limited to general taxpayers, and small-scale taxpayers and non-VAT taxpayers are not allowed to purchase them. General taxpayers should first apply to the competent tax authorities for purchasing special invoices, and provide a copy of the tax registration certificate stamped with the general taxpayer's confirmation seal, the identity certificate of the agent, the impression of the unit's special financial seal or invoice seal and other documents and materials required by the tax authorities. After approval by the county (city) tax authorities, the special invoice management department will issue the Invoice Purchase Book. Taxpayers can collect and purchase special invoices from the competent tax authorities with the Invoice Collection and Purchase Book and the identity certificate of the agent, according to the face value, quantity and ticket purchase method approved in the Invoice Collection and Purchase Book.

13 application

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Information needed for business

1, application form for increasing the number of invoices approved, tax registration certificate, business license, legal person ID card, tax-related application and blank stamp;

2. Approved collection of enterprise income tax (3), application, tax registration certificate, business license, corporate ID card, financial ID card and financial accounting certificate;

3. Taxpayer's tax registration application form and enterprise income tax audit collection (1 sheet);

4, VAT small-scale enterprises to declare the audit table (2), tax registration certificate, business license. Legal person identity card;

5, enterprise income tax audit collection enterprise notice, white paper stamped with the company seal, tax-related approval form, enterprise income tax audit collection (2), audit application, tax registration certificate, business license, legal person ID card, financial ID card, financial accounting certificate.

Service industry information

1, application form for increasing the number of invoices approved, tax registration certificate, business license, legal person ID card, tax-related application and blank stamp;

2. Approved collection of enterprise income tax (3), application, tax registration certificate, business license, corporate ID card, financial ID card and financial accounting certificate;

3. Taxpayer's tax registration application form and enterprise income tax audit collection (1 sheet);

4, enterprise income tax audit collection enterprise notice, white paper stamped with the company seal, tax-related approval form, enterprise income tax audit collection (2), audit application, tax registration certificate, business license, legal person ID card, financial ID card, financial accounting certificate.

14 printed

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The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. Special anti-counterfeiting products for invoices are produced by enterprises designated by State Taxation Administration of The People's Republic of China. The national unified invoice producer seal style and invoice layout printing requirements shall be formulated by State Taxation Administration of The People's Republic of China. The invoice producer seal shall be made by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. Invoices shall be overprinted with the unified national invoice producer seal as the legal symbol for the tax authorities to manage invoices. The invoice shall be changed irregularly.

15 special invoice

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Special invoice, the abbreviation of "special VAT invoice". Invoice issued when selling goods subject to VAT. Implementation in China

Invoice cartoon

After the Provisional Regulations of the People's Republic of China on Value-added Tax, in order to ensure that the value-added tax that belongs to extra-price tax is issued with the invoice indicating the implementation of the tax deduction system for enterprises to use. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax respectively. Special invoices used as deduction vouchers are limited to general taxpayers whose buyers and sellers are VAT. See "VAT" (page 337).

Special invoice, as used in shipping regulations, refers to the bill printed uniformly with the approval of State Taxation Administration of The People's Republic of China. It is a certificate to prove that the payer has paid the freight or other related expenses to the international shipping operator or its agent, the non-vessel shipping operator or its agent, including the Special Invoice for International Shipping and the Special Invoice for International Shipping Agency.

Invoice refers to the receipt and payment vouchers issued and collected in the purchase and sale of goods, provision or acceptance of labor services and other business activities. It is uniformly printed, distributed and managed by the tax authorities, and taxpayers receive and purchase relevant invoices from the tax authorities according to their business scope. Invoice is an original proof of recording business activities; Invoice is an important means to strengthen financial accounting management and protect national property security; Invoice is an important basis for tax inspection; Invoice is an important tool to maintain social order.

1.Invoice is an original proof to record business activities. As the economic items specified in the invoice are relatively complete, both the seal of the filling unit and the signature of the agent, as well as the producer, the word track number, the invoice code, etc., have legal proof effect. It provides an important basis for the industrial and commercial departments to check economic contracts, handle contract disputes, the courts to rule on civil litigation, consumers to ask the sellers for replacement, return and repair of goods, public security organs to issue vehicle and vessel licenses, and insurance companies to settle claims. Therefore, it is a guarantee for consumers to develop the habit of taking the initiative to obtain invoices.

2. Invoice is an important means to strengthen financial accounting management and protect national property security. Invoice is the original voucher of accounting, and correctly filling in invoice is the basis of correct accounting. Only when legal and authentic invoices are filled in can accounting data be authentic, accounting quality be reliably guaranteed and accounting information provided be accurate and complete.

3. Invoice is an important basis for tax inspection. Once the invoice is issued, the name, quantity and amount of the taxable object are stated on the face, which provides an original and reliable basis for the tax base; Invoices also provide necessary information for calculating taxable income and taxable property. Without invoices, it is impossible to accurately calculate the tax payable, so tax inspection often starts with invoice inspection.

4. Invoice is an important tool to maintain social order. Invoice has the function of proof and has the nature of contract under certain conditions. Practice over the years has proved that all kinds of invoice violations are not only related to tax evasion and fraud, but also to many aspects of social order, such as speculation, corruption and bribery, smuggling and bootlegging. Once the line of defense of invoices is loosened, it will open the door for illegal crimes in the economic field. Therefore, managing invoices is not only the responsibility of the tax authorities themselves, but also the work of the whole society.