There are no laws and regulations to issue value-added tax? Tickets, funds must go from basic households, but also from ordinary households that can handle transfer and settlement. But we must keep the goods, the goods and the goods? Tickets and payment should correspond to each other one by one, so as to avoid issuing special value-added tax on behalf of others or falsely issuing special value-added tax. The suspicion of the ticket.
1, the basic account refers to the bank settlement account opened by the depositor for daily transfer settlement and cash receipt and payment, and is the sponsor account of the depositor. A depositor can only open a basic account in a bank. Opening a basic account is a prerequisite for opening other bank settlement accounts. The average household is a bank settlement account opened by a banking institution other than the bank in basic account for loan or other settlement needs. This account can handle transfer settlement and cash deposit, but general deposit accounts cannot handle cash withdrawal. Although the basic account is a bank settlement account for daily transfer settlement and cash receipt and payment, the general account can also handle transfer settlement except cash withdrawal.
2. Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Taxpayers Issuing Special Invoices for Value-added Tax (State Taxation Administration of The People's Republic of China Announcement No.2014 No.39): "2. Taxpayers have collected the money from the taxpayers of the drawee for the goods sold, taxable services provided or obtained the evidence for claiming the sales money;" That is to say, the goods, taxable services or services purchased, whether they are basic households or general households, as long as they are paid from the basic households or general households of the drawee, are not false VAT issuance? Tickets.