Street lamp invoice refers to the invoice for purchase, installation, maintenance, replacement of street lamps and other related expenses. Street lamps are public facilities, and their purchase, installation and maintenance costs are usually borne by the government or relevant units, so street lamp invoices are generally issued by the government or relevant units. The street lamp invoice will list in detail the amount, tax rate, tax amount and other information of the purchase, installation, maintenance and other expenses, as well as the basic information such as the name of the billing unit and the taxpayer identification number.
As a kind of special VAT invoice, street lamp invoice has the following characteristics:
1. tax compliance: the street lamp invoice is a legal document issued by the tax department, which has legal effect and can be used as the basis for taxpayers to declare value-added tax and deduct tax.
2. Integrity of tax information: the invoice of street lamp will list the amount, tax rate and tax amount of purchase, installation and maintenance in detail, which ensures the integrity and accuracy of tax information.
3. Protection of taxpayers' rights and interests: As a voucher for taxpayers to pay value-added tax when purchasing goods, receiving services or engaging in other business activities, street lamp invoices can protect taxpayers' legitimate rights and interests and ensure taxpayers to enjoy corresponding preferential tax policies.
In a word, street lamp invoice is a special invoice for value-added tax, which has the characteristics of tax compliance, complete tax information and protection of taxpayers' rights and interests. Taxpayers should properly keep street lamp invoices when purchasing, installing and maintaining street lamps and other related expenses, and declare and deduct taxes in accordance with the provisions of the tax law to ensure their legitimate rights and interests.